much more hateful than others, and have on that account to be laid more circumspectly. All direct taxes are heartily disliked by every one who has to pay them, and as heartily abused, except by those who have never owned an ounce or an inch of property, and have never seen a tax-bill. The heart of the ordinary citizen regards them with an inborn aversion. They are so straight-forward and peremptory in their demands. They soften their exactions with not a grain of consideration. The tax-collector, consequently, is never esteemed a lovable man. His methods are too blunt, and his powers too obnoxious. He comes to us, not with a “please,” but with a “must.” His requisitions always leave our pockets lighter and our hearts heavier. We cannot, for the life of us, help thinking, as we fold up his receipt and put it away, that government is much too expensive a luxury as nowadays conducted, and that that receipt is incontestable documentary proof of unendurable extortion. What we do not realize is, that life would be robbed of one of its chief satisfactions if this occasion of grumbling were to be taken away.
Indirect taxes, on the other hand, offend scarcely anybody. It is one of the open secrets of finance that in almost every system of taxation the indirect overcrow the direct taxes by
