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SIMPSON a S. H. M. Ether-particles when traversed by a ray of light probably vibrate with a S. H. M. Consult Worthington's Dynamics of Rotation or Daniell's Physics for more complete discussion. 

Simp′son, Sir James Young, a Scotch physician, was born in Linlithgowshire, June 7, 1811. He studied in Edinburgh, attracting attention by his ability and especially by his thesis on Death from Inflammation when he took his medical degree. He rose rapidly in his profession, contributing largely to the renown of the Edinburgh school. In 1847 he was made one of her Majesty's physicians for Scotland. His greatest claim to distinction rests on his introduction of chloroform into medical use in March of 1847. His publications include a large number of medical works. He died on May 6, 1870. A bronze statue of him was erected in Edinburgh in 1877. See Memoir by Duns.  Sinai, a mountain in northwestern Arabia, known as the place where Moses received the tables of stone inscribed with the Ten Commandments. The mountain is a single peak in a great rocky mass which almost fills the peninsula of Sinai, a point between two arms of the Red Sea: the Gulf of Suez and the Gulf of Akaba. There are three separate mountains, Mount Catherine being the one usually thought to be indicated by the name Sinai. This mountain has two peaks, the northern one, known as Mount Horeb, and the southern one, called the Mountain of Moses. This so n u thern peak is generally agreed upon as the place of the giving of the law, though it is still disputed. At its foot is the Church of St. Catherine, built about 527 by Emperor Justinian; a little higher up, the chapel of St. Elias; and on the summit a little pilgrim-church. The whole peninsula, as well as the bold, jagged mountains, has a stern, treeless aspect, though palms, acacias and tamarisks grow in the ravines. The Bedawin Arabs range over the region with their sheep and goats. There are many caves among the mountains, which have been the abodes of hermits, and many inscriptions on the rocks which date back to the era of the early Christians. Consult Dean Stanley's Sinai and Palestine and E. H. Palmer's Desert of the Exodus.  Singapore, (“Lion City”), a town of India on the island of Singapore. It was founded in 1819 for the British trade in the East Indies, and is the most important trading-place in southeastern Asia. It is a well-built town, with fine public buildings and all kinds of conveniences in the way of public works. There are a governor's residence, a Protestant cathedral, a Roman Catholic cathedral, Mohammedan mosques, Hindu temples, Chinese joss-houses, a museum, hospitals and fine botanical and zoölogical

gardens. The harbor is large, and is used as a naval coaling-station and depot. The island is 27 miles in length and 14 miles in breadth and has an area of 206 square miles. The population, numbering 311,985, includes 135,000 Chinese, 25,000 Malays and about 4,300 Europeans. Singapore, a crown-colony in the Straits Settlements, embraces Christmas and the Cocos Islands, the other settlements being Penang and Malakka. The climate is pleasant, though the death-rate is high.  Sin′gle Tax. A theory of taxation which proposes to abolish all taxes that fall upon property gained through industry and economy, substituting a single tax on land equal to its rental value exclusive of improvements. Thus the “unearned increment,” as represented by the increasing value of land, would accrue to the benefit of the community as a whole and not to the private owner as at present. It would probably result in state ownership. This form of taxation was proposed and earnestly advocated by Henry George, who presented his argument in Progress and Poverty in 1879, and in his New York City mayoralty campaigns in 1886 and 1897. The Single-Tax National League of the United States, in a national conference in New York City, 1890, adopted a platform drafted by a committee of which Mr. George was chairman. Since the death of Mr. George in 1897 the movement has lost in adherents and in political influence. The theory has gained world-wide prominence. Tom L. Johnson, Mayor of Cleveland, and Ex-Governor Garvin of Rhode Island are politically successful single-taxers. The party in the United States has acted with the Democrats and in England with the Liberals. There they hold office in many cities and claim that their adherents control Glasgow; but on the Continent they have barely gained a foothold. The single-taxers now demand a separate assessment of personal property, land and improvements on land and that local political units be authorized to place a tax upon land-values and to free personal property from taxation.

The arguments in favor of the single tax are based upon the two principles of equity and convenience. First, the right of private ownership is given by labor only, and, as land in no way is a product of man's labor, it should be equally shared by all; the increase in the value of land depends upon the development of the community, and therefore the increment should belong to the community rather than to the individual. Second, land can be easily assessed and always guarantees payment of taxes. The weight of such a tax will, it is claimed, be equal upon all and will not bear upon production and industry. The tax would be assessed upon land according to its