It might fairly be said that it is unreasonable to compare the former seceding states which have gone through the disruption of their labor by Civil War with new Western communities in which there has been no destruction of capital. Accordingly the second set of tables compares the whole South--fifteen states and the District of Columbia--with a Northwestern and Pacific Coast group of equivalent population. Since a part of the contention of Southern writers is that the South was richer than the North before the Civil War and is only returning to her rightful place of supremacy, it is worth while to examine the supposed wealth of the South in 1860. The assessed valuation of the Lower South was then 4,330 millions, which a Southern statistician attempts to show was 750 millions more than the combined wealth of New England and the Middle states; out of this sum, 3,100 millions was for personal property, including about 1,200 millions for slaves; but either the slaves should be left out or a capitalized value of Northern laborers should be added on a slavemarket basis. Passing by the figures of 1870, which are discredited by all statisticians, in 1880 the total property valued for taxes in the Lower South was 1,880 millions, in the whole South was 3,420 millions; while in similar blocks of Northwestern population they were respectively 2,712 millions and 4,640 millions. This is a splendid record for a people who had given their all in a civil war and who had to build up nearly every dollar of their personal property from the bottom. The land, of course, was always there, but was worth much less per acre in 1880 than similar good land in 1860.