True, the managers of large corporations can make their protests heard. They can publish their pleas in the newspapers, and issue pamphlets, and they can appear before committees and commissions, and submit arguments. The managers of small corporations cannot afford such measures. You might as well refer a servant-girl who couldn't collect her wages, to the Hague Tribunal, as to send a plain business man to Washington to plead his cause. The animus of these statutes is hostility to great corporations. But it is impossible to legislate against great corporations without hitting the small ones. Take the case of the recent corporation income tax; the 244,000 corporations exempt from the tax had to make out their inventories and keep their books and report their proceedings precisely as if they were liable to the tax. A fine of from $1,000 to $10,000 and a 50 per cent. increased assessment were the penalties for failure. But the cost of complying with all the requirements of the law, for a corporation having an income of two or three thousand dollars, cannot be figured at much less than the tax. Many corporations have no net income. The managers of these concerns are not expert book-keepers, and their returns must be in many cases so inaccurate as to expose them to prosecution if the game were worth the candle. If we assume that the average cost of making out the return is only ten dollars, we have a bill of $2,400,000, which the stockholders, or the employees, or the customers, must pay for the privilege of demonstrating that the small corporations are not liable to pay anything at all. The corporation income tax law was really an act of popular dislike of corporations exercising great monopolies. Grouping all the little corporations with them was an absurdity and a cruelty.