ce of taxation, or the determination upon whom the tax
ultimately falls, has not received sufficient care in the consideration
of improved systems of taxation. Until it has, and until statesmen use
more care in tax legislation and the regulation of the system, and
officers are more conscientious in carrying it out, we need not hope
for any rapid movement in tax reform. The tendency here, as in all
other reforms, especially where needed, is for some person to suggest a
certain political nostrum--like the single tax--for the immediate and
complete reform of the system and the entire renovation and
purification of society. But scientific knowledge, clear insight, and
wisdom are especially necessary for any improvement, and even then
improvement will come through a long period of practice, more or less
painful on account of the shifting of methods of procedure.
The most appalling example of the results of modern government is to be
found in the municipal management of our {425} large cities. It has
become proverbial that the American cities are the worst ruled of any
in the world. In European countries the evils of city government were
discovered many years ago, and in most of the nations there have been
begun and carried out wisely considered reforms, until many of the
cities of the Old World present examples of tolerably correct municipal
government.
In America there is now a general awakening in every city, but to such
an extent have people, by their indifference or their wickedness, sold
their birthrights to politicians and demagogues and the power of
wealth, that it seems almost impossible to work any speedy radical
reform. Yet many changes are being instituted in our best cities, and
the persistent effort to manage the city as a business corporation
rather than as a political engine is producing many good results. The
large and growing urban population has thrown the burden of government
upon the city--a burden which it was entirely unprepared for--and there
have sprung up sudden evils which are difficult to eradicate. Only
persistent effort, loyalty, sacrifice, and service, all combined with
wisdom, can finally accomplish the reforms needed in cities. There is
a tendency everywhere for people to get closer to the government, and
to become more and more a part of it.[1] Our representative system has
enabled us to delegate authority to such an extent that people have
felt themselves irresponsible for all g
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