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shows us that certain rods and bars of the framework hold up one beam, and how similar rods and bars sustain a second, and that yet other rods and bars distribute the weight that would press too heavily on a third, and so at last we are convinced that the bridge is safe. It is not because we have been shown that several of the bolts and braces are strong, but because we have been shown that the four great beams, upon which it rests, are reliable. Thus it is with everything in which we believe. We do not believe that taxes are just because the government must have money to pay the president or to buy uniforms for the army officers. These things must be done, but they are incidentals. They are facts, but they are like the small braces of the bridge. We believe that taxation is just, because the government must have money for its work. Paying the president and buying uniforms are details of this more fundamental reason. In the same way we might say: "Athletics should be encouraged in high schools because it will make John Brown, who will participate, more healthy." That is a reason, but again only a small supporting reason. We might rather choose a fundamental reason, which this slight reason would in turn support, and it would be: "Athletics should be encouraged in high schools because they improve the health of the students that participate." In a recent debate between two large high schools on the proposition: "_Resolved_, That Contests within High Schools Should Be Substituted for Contests between High Schools," one of the contesting teams took the following as issues: 1. Contests within high, schools will accomplish the real purpose of contests better than will contests between schools. 2. Contests within high schools are the more democratic. 3. Contests within high schools can be made to work successfully. When these three facts had been demonstrated, there was little left to urge against the claim. Recently among the universities of a certain section, this question was discussed: "_Resolved_, That the Federal Government Should Levy a Graduated Income Tax." (Such tax was conceded as constitutional.) One university decided upon these as the issues: 1. Does the government need additional revenue? 2. Admitting that additional revenue is needed, is a graduated income tax the best way of securing the money? 3. Could a graduated income tax be successfully collected? Here again i
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