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///A AMERICAN JOURNAL OF SOCIOLOGY

of these laws, the two principal races of northern and central Europe.

COMPARISON BETWEEN "HOMO EUROPEAUS " AND "HOMO ALPINUS."

TJic la u' of the distribution of ^vealth. hi countries inhabited jointly by Homo Europeans and Homo Alpinus the dolichocephalic element possesses a larger proportion of wealth. We may take for an illustration of this law the remarkable difference in the pro- portion of taxation borne respectively by these two races in France. The following table gives the amount of the principal taxes, public debts, etc., in the most dolichocephalic depart- ments 1 of France so grouped as to include ten million inhabi- tants, compared with the corresponding items in the most bro- chycephalic departments, 1 so grouped as to include an equal number of inhabitants :

The most dolicho- cephalic depart- ments embracing 10,000,000 inhabi- tants.

The most brachy- cephalic depart- merits embrac- 10,000,000 in- habitants.

Taxes on land. ...

1896

Francs 17, 72? 000

Francs 2Q 80 1 000

Taxes on personal property

1896

26,485,000

13 227 ooo

Door and window tax

1896

17 2"?9 OOO

8 581 ooo

Taxes on transfers of property

1804

59 312 ooo

50 667 OOO

Taxes on gifts of property

i8od

7 378 000

4 801 ooo

Taxes on inheritances

1804

70 920 ooo

32 923 ooo

Taxes on leases and pledges

1804

-3 662 000

I 288 000

Taxes on mortgages.

lu v 1804

2 477 000

i 166 ooo

Stamps ("ordinary")

1804

15 920 ooo

11113 ooo

Stamps on receipts

1804

M.43O OOO

2 407 OOO

Stamps proportioned to amount transaction

involved in 1804

8 485 ooo

2 123 000

Drink tax

1804

186 229 ooo

7Q 060 OOO

Tobacco tax. .

1804

122 926 000

84 47 1 ooo

Tax on bicycles, etc

1804

643 ooo

386 ooo

Receipts of departments Receipts of communes Octroi

1892 1893

. . iSo 1 *

76,307,000 399,790,000

IQI 077 OOO

68,5*9,000 109,485,000 28 609 ooo

Debts of communes

1893

2,271,260,000

373,447,000

The greater tax-paying capacity of the dolichocephalic popu- lation, as indicated by the above table, is certainly significant ;

'The two groups of departments are chosen in accordance with the average cephalic indexes of all the departments of France as tabulated by Collignon.