Page:American Journal of Sociology Volume 4.djvu/784

This page needs to be proofread.

764 THE AMERICAN JOURNAL OF SOCIOLOGY

regards the state as an insurance company, and his classification of the subjects of taxation would be based on the cost and burden of protection. The dominant view of the state cannot escape the logical conclusion from its own premises — namely, that the only equality to be sought in taxation is equality of sacrifice and burden.

V. S. Yarros. Chicago.