The Birmingham age-herald., 1919-12-30
MEN, WOMEN
 AND THINGS

SOAhSlhlnB or IrSdk. BOt Out oL bed on the wrong foot, and nothing went right. I felt that was in for the preachers usual ''blue Monday"
 I got out of friends car on First avenue on my way down to The Age Herald office; as I got to the side en- trance of the courthouse the idea struck me that it was a good time to pay my taxes. Now. have never had in all my past life. good time paying taxes. In fact, 1t invariably put me in bad humor.
 But to be truthful, when went in-, side there were only a few ahead of me, and one of the clerks, recogniz- ing me, sang out cheerily: Hello, Doc, did that famous COW of yours let down much milk on this cold and frosty morning?" Before I knew it, we were jollying one another and my grouch disappeared the minute I wrote out the check and passed it through the win dow.
 I went out into the hall and coun- tryman stepped up and said, Mister, is 1t true that the price of poll tax has 'riz'?'' I told him that I had not heard anything about it, but as every thing else was going up, I wouldn't be surprised to hear that such was the case, Out that would step back in and find out for him. I got to the door and asked the obliging man at the window if the price of poll taxes had been changed, and comforted the would-be voter by telling him that the old price was still in effect.
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 There may have been a time when the price it took to qualify as a voter kept many from being in a position to cast ballot for their favorite, but believe me. there has been an awakening and citizens are just flocking to the court house to see if their names are properly election opened the eyes of some of the old political forecasters, for it was found out that nearly every labor ing man in the country was a qualified voter, while many of the substantial business and professional men were not.
 The paying of taxes and voting are wrapped up in one another, and the quicker the average citizen realizes this and pays some attention to vot- ing, the sooner he will get relief from excessive taxes, for as long as the poli- ticians can keep the machinery of gov ernment in their hands, they can find many ways in which to feather their nests and throw sops to their henchmen in the way of useless offices.
 But I started out to talk bit about taxes. Taxation (from tax, derived through the French, from Latin taxare. to appraise, which again is connected with the same root as tangere, to touch) that part of the revenue of the state which is obtained by compulsory dues and charges upon it's subjects. This is one of the best definitions know. for it includes the idea of touch ing. We might then briefly say that taxation is the point where the state touches" the citizen.
 Taxes are of ancient origin. The lawSof Israel sanctioned certain pay ments in money and in kind to be made by the people for support of religious ordinances, and maintenance of the priests, but not taxes in our sense. As far as I have been able to trace the matter, direct tax was levied by Men ahem that he might purchase the friendship and support of Paul. king of Syria There may have been some one onto the gentle art of grating be- fore the Assyrian named. but if his name Is recorded. have overlooked it.
 We also know that Jehoaikim also taxed Judah that he might meet the demands of Pharoah- We read in II Kings that "he taxed the land to give the money according to the com mandment of Pharoah; he exacted sil- yer and gold of the people of the land, of everyone according to his taxation" I suppose meaning by Taxation" &C., cording to his ability. Henry George may not have a precedent in this for his famous single Atax theory, but it shows that land taxation dates g long way back
 But the Israealites never took kindly to being taxed, for we know what humiliation they considered it to have to pay tribute to Rome Under the Roman system. great societies were formed who ''farmed". the imperial taxes. They paid 2 certain sum into the treasury. which was thus freed from the trouble of collecting. The so- cieties appointed agents. who were called publicani, to gather the taxes. Whatever they were able to secure over and above the sum paid to the treasury was gain to the societies em- ploying them.
 The 'publicans" of the gospels were natives of the country, who attended to this business at the various points of collection. The publicans were thus agents of the heather oppressor of the people. The Jewish law authorizing taxation only for religious purposes, caused the Israelites to look upon the tax gatherers as traitors, both to their country and their religion, and were therefore considered to be infamous, because they turned their backs on their race and were false to their be-