aler and by him the amount is collected from the
consumer. Sufficient notice is usually given that the importer and
the dealers may dispose of all their goods before the tariff is
removed. A public announcement of such a purpose was recently made in
reference to the tax upon tea.

The tax collected from the consumer is far heavier than the mere levy
of the government. The importer demands a profit on the amount of
revenue tax he has paid as well as on the amount he pays for the
goods. This results in greatly increasing the burdens of the poor. The
revenue tax recently imposed by Great Britain of three pence per cwt.
on wheat and five pence per cwt. on flour resulted immediately in the
addition of one penny to the price of the four-pound loaf to the
consumers.

Again: This attributing to property the quality of self-perpetuation
and increase has led to its incorporation and in a manner separation
from those who own it. Property must always have an owner.

Personality must always come in else there are no rights to be
considered. Labor apart from a person laboring and property apart from
a person owning are impersonal and no ethical or moral laws can be
applied to them. They are only physical forces and material things.
The wind may push against a tree and overcome its resistance and the
tree falls. That is merely an abstract force against a material thing.
But when my energy is exerted against your tree and destroys it, then
personal responsibility and personal rights must be considered. A
righteous adjustment between labor and capital can never be arrived at
without the consideration of the personal elements on both sides. The
moral and ethical laws must be applied as well as the physical and
economic.

Incorporated property, however, has eliminated from it the ethical and
moral responsibility of personality and is regarded as possessed only
of economic and physical qualities and restrained only by legal
statutes.

Incorporated properties are not generally managed by those who own
them. The managers are employed by the owners, who are ready to pay
large compensation to those who have the tact and brain and nerve
power and peculiar quality of conscience to gain for them a
satisfactory increase. It is their work to press this irresponsible
material body up against "flesh and blood."

The incorporation employs the laborer when his labor earns a
satisfactory dividend on the capital, and lays him off or discharges
h