aching importance was the readjustment of the
burden of taxation so that it should bear lightly on the necessities
of life, and heavily on its luxuries. This was a complete reversal
of the scheme which we found in force, under which wheat flour and
kerosene oil paid very heavy import duties while cigars and champagne
were lightly taxed.

We imposed export taxes on certain products of the country. Such taxes
are objected to by many political economists, but were approved of by
the Filipinos, who strongly opposed the imposition of a logical and
very necessary personal tax to provide funds for the construction
and maintenance of highways and bridges. It is usually wise, when
practicable, to obtain funds for necessary governmental purposes by
the imposition of taxes which are willingly paid.

Mr. Taft resigned the governorship of the Philippines to become
secretary of war, his resignation taking effect January 31, 1904. He
had performed a monumental work for the Filipinos, and for humanity at
large, during his years of service in the islands, and carried with
him the good will of most of the people whom he had so faithfully,
efficiently and self-sacrificingly served. He had at one time very
gravely impaired his health by hard work, and when the opportunity
came to satisfy a lifelong ambition by accepting appointment as a
Justice of the Supreme Court of the United States, he had passed
it by, in order to perform his duty to the people of the Philippine
Islands. As secretary of war, and as President of the United States,
he availed himself of every opportunity which these high offices
afforded to help the Filipinos, and to increase the prosperity of
their country. They have had no better friend, and no other friend
whom they have ever had has been so useful to them. One more proof
of his real greatness is afforded by the fact that to-day, after
being reviled by many Filipino politicians whom he befriended, who
have succeeded to a large degree in making the common people of the
Philippines consider him their enemy, his interest in the people of
the Islands is as keen, and his eagerness to help them is as great,
as in the early days when they acclaimed him their deliverer.

General Luke E. Wright, a democrat of Memphis, Tennessee, was
appointed by President Roosevelt civil governor in Mr. Taft's
place. He rendered his country and the Filipinos most distinguished
service. It is one thing to build up a great government, with n