The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-03-01

damental part Of any system OF taAatlon.
Max West spoke on the taxation OF farmers
who are generally opposed to the exemption
of personally from taxation on the ground
that it would throw an undue burden OF tax
alton on real estate, with the effect of depre-
chatting the land Most interesting discus
sons were those on taxation OF public service
corporations, of mort cages, and on the inner
itance tax, and the Australasian tax system,
under which no personal returns are required
and the property taxes cannot be concealed,
as all property difcIlt to value is eliminated.
Local option receives interesting treatment III
it's application to taxation, leaving county
or city to raise revenue without disturbing
the system of the state. One OF the most
interesting of the addresses was that OF Pro-
fessor H. C. Adams Of the University or
Michigan, on the valuation of franchises,
This volume is full of good suggestions on
the all-mportant subject OF taxation. views
are naturally variant, but 1t is eNldent tnae
it is possible to devise system OF taxation
which will prevent inequalities and secure
for the public exchecquer just return from
every individual who is in duty bound to pay
his proper share OF the public bura: MS.
With Lead and Line Along Varying
Shores. Book of Poems by Charles
Henry Webb John Paul.. Boston,: Hough-
| ton, Mif'in & Co. Minneapolis: N. Nc
Carthy. Price, s110 net.
Mr.. Webb's ''Vagrom Verse; placed him In
q position where he could with confidence
evolve another book of poems. Books Of
| poems in these days are looked upon with
much dubiety. Yet the number of verse;
writer's is increasing rapidly and the quality
| is generally growing poorer. Mr.. Webb has
! proved his right to ask for attention, as a
| glance at the Nantucket Waifs''~ in this
| new volume shows where, as in 'Sid Fisher,
| one inhales the salty air and feels the foam
| fecks, his face and goes
| Through lurd pillows that higher and higher
Swung torches of phosphorescent fire,
| Through smother of spray and fret of spume
| That few like waste from WeaVerS LOOM
| In 1.-THE Idyll of Two Mays is embodied
| a delicious love scene, and one breathes the
atmosphere of the blooms of May and hear;
the symphony of bird music and the accord
ant caroling of human love. In a different
mood is DUN Vivimus Vigilemus' of whici
| the last verse reads:
And I'll not seek, whate'er befall
Him who unbidden to all, p
| A gruesome guest, lean -jawed wight
God send he do not come tonight.
But if he do, to claim his own,
He shall not find me lying prone;
But blithely, bravey sitting up, -s.. .
And raising high the stirrup cup. -.;7
Then, if you find a pipe untitled, H. y
An empty chair the brown ale spilled
Well may you know, though naught be said
That I've been borne away to bed.
Russian Political Institutions. The
Growth and Development of These Institu
tons From the Beginnings of Russian His
tory to the Present Time By Maxine 10
valosky. Chicago: The University of Chi
cago Press.
The author of this valuable book wa
formerly professor OF public law at the Uni
!, versty of Moscow, and lecturer at the Uni
versty Of Brussels. He first describes tn
making Of Russia from the period of tn,
\ incoming of the nomadc peoples of Asia
many tribes being of Aryan origin, and tn
founding Of the Russian principalities in tn
ninth century, to the Muscovite institution
under the first dynasty, and then ne devote
the rest of the book to discussing the tntlu
ence of advanced civilizations in the genu
and characteristic institutions of Muscovy
how far that influence has extended, an,
= what remains to be done. Liberal Russian
there are who dream of constitution TO
Russia on the European plan. The Slave
phile element want nothing better than
| ''Zemsky Gar; that is car who lik
Peter the Great and others, would convene tn
Zemsky duma or lands council which
raised and discussed all questions of state
but had no authority to carry out it's de
Examinations, and was only an advisory coun
Gil. The czars of Moscow had no adviser
except these representatives of the people
The old zemsky duma was long ago super
:. pointed by the czar and constitute an advisor
board. The Slavophiles contend that tn
restoration of the Zemsky duma would be