Now the great majority of our people have probably not looked upon these signs of the times with any apprehension as yet; but “great oaks from little acorns grow,” and this increasing disregard for the rights of men, as men, this creating of class distinctions with a tax-bill as a line of demarcation, on the theory that one small class pays all the taxes and is, therefore, entitled to rights and privileges that are denied to others, is dangerous and contrary to all principles of Democracy. Owing to the inherent defects of human nature, no doubt there will always be those among us who will expect and demand more than they are entitled to, but the average American is satisfied with a square deal. When deprived of what he considers his just rights, however, he is, like most other people, inclined to become indifferent to the rights of others. Sooner or later he helps to swell the large army of the discontented; and history teaches that discontent is not only the mother of progress, but the mother of trouble. “On the contentment of the poor rests the safety of the rich.” It is not intended to discuss in this article the justice or injustice of any particular tax, but simply to consider the question of taxes—how they are paid and who pays them—in the hope that we may thereby the more intelligently render unto Cæsar the things that are Cæsar’s. Let us consider first the tax on real estate, one of the most important illustrations of the so-called “direct” taxation which Mill has defined as “that which is demanded from the very person who, it is intended or desired, should pay it.” Now it is, of course, true that this tax is levied against the property and the tax-bill is rendered in the name of the nominal owner, who is, naturally, expected to pay it; but whence comes the money with which he discharges this debt against his property? If the premises are rented or leased, are not the taxes, insurance, cost of repairs, interest on investment, etc., all added to the rental which is asked of and paid by the tenant? There are leases drawn today which contain a clause providing “that any increase in the taxes shall be added to the rental.” And yet, during the late struggle in Philadelphia over the attempted lease of the gas works to a private corporation for seventy-five years, a gentleman appeared before the committee of councils on behalf, as he said, of the taxpayers _and_ rent-payers.