Page:Harvard Law Review Volume 32.djvu/452

416 4l6 HARVARD LAW REVIEW for ad valorem taxes on railroad cars and other property may be distinguished on the ground that they represent the degree of use of such property more closely than do other taxes, and that the degree of use bears a fairly close relation to the responsibilities and possible expense which such property causes or is likely to cause the taxing authority. This subject will be adverted to again in the succeeding section dealing with taxes on net incomes "as such." (To be continued.) Thomas Reed Powell. Colombia UNivEKSixy.