During the passage of the mortgage bill through the 1905 session of the New York Legislature, a member of the committee appointed by the real-estate owners to oppose the measure said: “The result, should the bill pass, will be for the real-estate owners to raise the rents. It is the public who will have to bear the burden, not the real-estate owners.” So we appear to have very relevant testimony to the effect that the man who receives the tax-bill, the man “on whom the tax is levied and who is expected to pay it” really acts as an agent, collecting the tax from his tenant and passing it on to the authorities. Is the tenant then a _taxpayer_ or a _citizen_? As more than eighty per cent. of the people of the United States occupy rented houses, the sooner this question is satisfactorily answered and each of us understands his own individual responsibility, the better for all concerned. Would not the rent-payer hesitate to cast his ballot for corrupt municipal government—with its accompanying reckless and dishonest expenditures of the public money—would he not hesitate to strike or riot, if he knew that the expenses (the teamsters’ strike in Chicago, in 1905, is said to have cost the city $100,000 a month for special policemen) and losses would eventually have to be paid by increased taxes _added to his rent_? The United States Steel Company is said to have done much to eliminate strikes at its different plants by selling a portion of the capital stock of the company to its employes. Every man who owns even one share now feels that he is a part of the organization, that its interests are his interests, its losses his losses; and he is not inclined to do anything that will injuriously affect himself. When property owners understand and admit it, and rent-payers realize that they are a part of the municipal corporation, of the state and of the republic, that the public interests are their interests, the public losses their losses, that we must all rise or fall together, a great deal will have been accomplished toward the creation of better feeling and a consequent improvement in existing conditions. Adam Smith says of taxation that “the subjects of every state ought to contribute toward the support of the Government as nearly as possible in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the states.” Montesquieu defined taxation as “that portion of a person’s property which one contributes to the state in return for protection in the enjoyment of the balance.” Both these eminent authorities look upon the payment of taxes as a duty which the citizen owes to the state in return for something which he receives from the state; but neither says in just what manner that duty must be performed, and there are undoubtedly numerous ways in which the obligation of the citizen may be discharged.