Page:Popular Science Monthly Volume 54.djvu/335

Rh to explain the guinea-pig's molars; and a microscope and a frog's leg made real to them the circulation of the blood.

In spite of the time required for the physiology, the fifth-year children have about thirty lessons on minerals; the sixth-year, the same number on plants; and the seventh-year, on animals; and it would be difficult to decide which of these subjects rouses their greatest enthusiasm.



O attempt ought to be made to construct or formulate an economically correct, equitable, and efficient system of taxation which does not give full consideration to the method or extent to which taxes diffuse themselves after their first incidence. On this subject there is a great difference of opinion, which has occasioned, for more than a century, a vast and never-ending discussion on the part of economic writers. All of this, however, has resulted in no generally accepted practical conclusions; has been truthfully characterized by a leading French economist (M. Parieu) as marked in no small part by the "simplicity of ignorance," and from a somewhat complete review (recently published ) of the conflicting theories advanced by participants one rises with a feeling of weariness and disgust.

The majority of economists, legislators, and the public generally incline to the opinion that taxes mainly rest where they are laid, and are not shifted or diffused to an extent that requires any recognition