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 quite as rapidly as his income increased; so that, although he earned at last several thousand dollars a year, he left no property when he died.

The third son had no taste for professional study, but he had good sense and industry. He was apprenticed to a carpenter. He spent his leisure time in reading and formed no expensive habits. As soon as he began to receive wages he began to save. On account of his care, diligence, and good behavior, he was made an underforeman. The highest earnings he ever obtained were $1,600 per year. At thirty years of age he had saved $2,000. He then married. He invested his savings in a homestead, but was obliged to incur a debt which it took him years of patient struggle to pay. He had three children who went through the public grammar school, but he was not able to support them through the high school and college. When he died he left the homestead clear of debt and nothing more.

The oldest son never paid a cent of local or direct tax in his life. The second son never paid any. The third paid taxes from the time he was twenty-two, when he first began to save, and while the mortgage rested on his homestead, he paid taxes on his debt as well as on his property. The taxes which he paid went to pay for police, lights, sewers, public schools, public charity, state university, public prison, public park, and public library, and also for soldiers' monuments, public celebrations, and all forms of occasional public expenditure. His brothers and his brothers' children all enjoyed these things as much as, or, as we have seen, more than he and his children.

The oldest brother borrowed constantly of the two others, and he and his children availed themselves freely of the privileges of relationship. Inasmuch as the