The residents of a small New Jersey village were recently called together for the purpose of considering the advisability of incorporating the village into a borough; and the Philadelphia newspapers reported that an application for incorporation had been signed by a large number of “taxpayers and citizens.” What is meant by this dividing of the people into two distinct classes? This question becomes of more than passing importance in view of the fact that the case cited is not an isolated one. For instance, during the political campaign of 1905, in New York City, a prominent newspaper spoke editorially of the candidacy of William R. Hearst for Mayor on a municipal ownership platform as an “appeal to the _untaxed_ and an attack upon the _taxpayers_.” The Secretary of the National Reciprocity League, in an address at Chicago, is reported to have said that “Municipal ownership and operation of street railways had become a craze; that people who do _not pay_ taxes are the most enthusiastic supporters of the craze, as those who _pay_ taxes are opposed to the idea.” The late Charles T. Yerkes, in reference to the election of Judge Dunne as Mayor of Chicago on a municipal ownership platform, said: “The city will run heavily in debt. Will the poor man suffer? No; because the poor man does not pay taxes. Men with property pay taxes; these will suffer.” Mr. Yerkes did not say just what kind of _property_ was meant; but as the returns of personal property in Chicago are said to be less today than they were twenty years ago (although the city is three times as large, with six times the wealth), it is evident that the owners of that kind of property—stock-owners of that kind of property—stocks, bonds, mortgages, paintings, jewelry, silver services, etc.—are not going to suffer to any great extent if they can help it. Then it must be the real estate owner, again, who is expected to do the suffering, because of the increase of taxes, should there be any such increase. Day after day we read in the newspapers communications in reference to public questions which are signed “Taxpayer,” or “Property Owner,” as if that fact should give more weight or influence to their opinions or suggestions. Others go still further. A Pittsburg preacher in a recent sermon denounced universal suffrage, saying, “Only property owners should vote and all others should be disfranchised.” Numerous other instances could be cited which tend to show a growing tendency to consider the real estate owner as the only person who pays taxes.