$1.00; Offenbach, $1.35; Bingen, $1.48; Friedberg, $1.68; Bad-Nauheim, $2.22.

*

GRAND DUCHY OF SAXONY-Weimar, $1.35; Eisenbach, $1.35; Jena. SWITZERLAND-Bassel, $1.37; Berne, $1.37; Brienne, $1.37; Zurich, $1.58; St. Gall, $1.53; Winterthur, $1.64; Chaux de fonds, $1.64; Thoune, $1.90.

DENMARK-In Assens, Aalborg, Elsinore, Fraderiksberg, Odense, Randers, and Viborg, the gas works are owned by one company, having its headquarters in Copenhagen. In all other cities the works are owned by the municipalities. The price charged by the company is from $1.00 to to $1.88. In the other cities it ranges from $1.07 to $1.30; in Copenhagen it being $1.21.

NORWAY-Christiania, $1.14; Bergen, Christiansand, Trondhjem,

Drammen.

SWEDEN-Stockholm, Goteborg, Malmo,* Upsala, Lund, Sundsvall, Linkoping, Landskrona, Karlstad. The price varies from $1.10 to $1.52. In Stockholm it is for lighting $1.52, for cooking $1.14, and for machinery 76 cents. In Goteborg it is for lighting and cooking $1.22; and for machinery 91 cents.

The gas works are also owned by Brussels, Casena, Italy, Bucharest, Roumania, price $1.70; and Yokohoma, Japan.

Averaging the countries up, gas is made for less money and sold for less money in those cities which own their own works than in those where the works are operated by private enterprise. This is true the world

over.

When we come to intramural transportation, we find a more restricted field. No city in the United States owns its street railway lines, but the franchises will soon begin to expire, and the people ought to see to it that the cities then assume their proper functions in this respect. In Sydney the trams, which are worked by steam, are owned and operated not by the muncipality, but by the general Government of New South Wales. In Paris they are owned by private companies, but on the expiration of the franchises they revert not to the city, but to the National Government of France. In Berlin the franchises expire in 1911, when they revert to the city. Only thirty-six municipalities in the world actually own their street railway lines. Of these twenty-nine are in England, three are in Scotland, and four are in Germany. The most notable are Liverpool, Birmingham, Manchester, Sheffield, and Newcastle-upon-Tyne in England, and Glasgow in Scotland. Note the word own; for of the thirty-six, only three-Huddersfield, England, and Kopernick and Wiesloch in Germanyalso operate their lines. The operation of all the others is leased to companies, the cities owning the tracks, and the companies providing the equipment. In England there is against the operation of tramways by municipalities an old parliamentary inhibition, to which Huddersfield is an exception; but the public sentiment in the other direction is growing so rapidly, that the removal of the inhibition is merely a question of time,

*The operation of the works is leased.

and recent reports from that country indicate, that on the expiration of the contract in Glasgow, the city will undertake the operation of the lines. At present the leases are made upon terms which bring into the municipal treasury handsome revenues, and still leave to the lessees a satisfactory return on their capital.

I close this cursory paper by propounding a conundrum for the curious: Thousands of cities in the world own their water works, hundreds own their gas works, ten own their street car lines. Why is this?

OUR PUBLIC SCHOOL SYSTEM.

BY COL. AUGUSTUS JACOBSON.

"An ounce of prevention is worth a pound of cure.”

There is no other land on earth where so much money is given away as in the United States. Nearly all rich men look upon it as a duty to do something for benevolent objects. There are bequests in this city not yet carried into effect of at least eight millions-two or three millions for the Newberry Library, one million for the Lewis School, three millions for Crerar Library, and other benevolent objects. No land can compare with ours in munificent bequests. But as a rule these bequests are not in furtherance of any good, sound, public policy. As a rule a bequest establishes the "Jones Chair," the "Smith College," the "Brown Library," or the Robinson Hospital." A great deal of money is thrown away on colleges where there are no students, on libraries where there are no readers, and on hospitals where there are no patients. Very little of it goes where all the people get the benefit of it. In the North American Review for June 1889, Andrew Carnegie says, that $950 out of every $1,000 bequeathed for charity, is bequeathed unwisely, and might as well be thrown away; and in the December number of the same review, he reiterates and amplifies the statement.

66

The collateral inheritance tax of New York yielded for the year $ 561,716.00.

1887.. 1888. 1889..

736,084.88. 1,075,692.25.

Up to the 5th of December, 1889, the collateral inheritance tax of Pennsylvania had yielded for the year $1,378,453.71. This tax being on collateral inheritances, only reaches but a small number of estates.

The collateral inheritance law of Pennsylvania was enacted in 1826, and is an old rock-rooted State institution. The best equipped lawyers of the State have tried to upset it, but it has withstood all their onslaughts. The law of New York was enacted in 1885. The lawyers of New York have tried their best to upset it, but the law stands and will continue to stand. In both States the proceeds of the tax are used for general revenue purposes. The tax is 5 per cent on all collateral inheritances. An estate of $250 is exempt in Pennsylvania, and one of $500 is exempt in New York

In 1884, I began to advocate that inasmuch as parents cannot with the means at their command give such an education to their children as the necessities of modern life demand, that the money must be found to pay parents or persons standing in the place of parents for the time of their children while attending school.

Under twelve years of age children will generally be kept at school because their earning capacity is nothing. My proposition is that the compensation should begin at twelve and end at twenty for boys and girls alike.

The course of study should include manual, scientific and literary training the best that could be devised-the very best would be none too good. This would give us a population of intelligence and efficiency such as the world has never yet seen-a population that could be reasoned with; a population that would quickly see its own interest, and seeing would pursue it; a population that would peaceably and speedily right all its wrongs. The setting free of four millions of black people was the greatest work of this century, but this proposition means a yet greater work, because it would truly emancipate both black and white. Once begun here all the world would follow. It means the raising up indefinitely of the world's toilers. It means not that the exalted shall be humbled. but that the humble shall be exalted. The house of our civilization would cease to be divided against itself. It would be all intelligent, efficient and comparatively well-to-do. All anxiety as to the perpetuity of republican institutions would immediately cease.

The expense would be enormous, but the money would not be lost. It would stay right here amongst us and render every business more productive. To raise the money I have advocated a graduated succession tax upon estates. Its collection would cost little or nothing-the experience of Pennsylvania and New York shows that. In war times we had both a graduated income tax and a succession tax, so that neither a graduated tax nor a succession tax is new to the American people. The Pennsylvania and New York laws establish a graduated tax, because a small estate is exempt while a larger one is taxed. The graduated succession tax would not upset the country. We know it wouldn't, because we have already seen it in operation.

The tax which I propose would be graduated-small on small amounts and larger as the amounts increase.

14 per cent on all estates less than $25,000.

1⁄2 per cent on all estates above $25,000 and less than $50,000.

34 per cent on all estates above $50,000 and less than $100,000.

1 per cent on all estates above $100,000 and less than $200,000. and then one per cent more upon every additional hundred thousand dollars, up to fifty per cent on five millions or any sum above five millions. No accumulation, no tax; small accumulation, a small tax; large accumulation, a large tax. Upon an estate of less than $50,000, the tax could not exceed $250. Upon an estate of $199,000, the tax would be $1,990. Upon an estate of $500,000, the tax would be $25,000. Upon an estate of a million, the tax would be $100,000. Upon an estate of five millions and upwards, the tax would be one-half of the estate.

To give an illustration let us take the estate of the late John Crerar, which for purpose of administration was valued at $3,550,000. The tax upon that sum at thirty-five per cent would be $1,242,500, which would keep at school for one year upon the plan proposed 8,283 children between twelve and twenty years of age.

It is said that every man should be allowed to do what he likes with his own. No, that he cannot do even now. The law interferes with him at every step, and tells him what he may do and what he must not do. That supremely cunning lawyer, Mr. Samuel J. Tilden, made a will under which libraries were to be established, but the law steps in and says that he attempted to do it in a manner contrary to public policy; his will goes for naught, and his relatives take all his money. Public policy limits a man in what he may do with his money.

If the law which I propose were now applicable to John Crerar's estate, 8,283 children between twelve and twenty would get out of his estate food, shelter and raiment during a year's schooling and preparation for active life, and after providing for this there would be still an abundance of money left wherewith to pay all the Crerar legacies and establish the Crerar library, and I say that such an application of the money would be in futherance of a good, sound, public policy.

The late Alfred Cowles left $950,000 to be divided among his three children. The tax which I propose would take from the $950,000, $85,500 to educate the children of the people, leaving $864,500 to be divided by the three children of Mr. Cowles, which would abundantly provide against all the rainy days that can come in their lives.

The Cowles estate is an ideal estate. It was gathered by hard work, saving, keen and shrewd enterprise. But after all Mr. Cowles could not have gotten together so large an estate if he had not lived in a growing community, which helped all his enterpises to flourish. Every man who · came to Chicago increased the revenue of Mr. Cowles. For this element in his fortune the $85,500 return to the community, would be none too large to help on the general welfare. And what is true of the Cowles estate is of course true of all other large estates. And if this much can be said of the Cowles estate, what might not be said of the estates of the stock waterers and Standard Oil magnates?

The education proposed would abundantly pay for itself. This nation is now on the very depths of poverty compared to what it would be if every child in the land were educated in the manner proposed.

Stanley says there are forty millions of people on the Congo, all of