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There are certain kinds of property which are exempt from taxation; such as the corporate property of the state, of counties, and of towns, including the buildings in which the public business is done, the prisons, jails, asylums, &c., and the lands attached to them; school-houses and meeting-houses, with the lands attached; burying-grounds, and the property of literary and charitable institutions.
Nothing but a job or some knavery can keep them serious for ten minutes together. Such are the qualifications and the apprenticeship necessary to make a man tolerated, to enable him to pass as a cypher, or be admitted as a mere numerical unit, in any corporate body: to be a leader and dictator he must be diplomatic in impertinence, and officious in every dirty work.
It is replied that this is at best an analogy upon which too great stress must not be laid; and we are warned against the fanciful comparisons which some writers have drawn between the body corporate and the actual physical body, with its cells, tissues, nervous system, and so forth.
It was always part of my second brother's whimsical, self-contradictory character to view with the profoundest contempt the learned profession by which he gained his livelihood, and he is now occupying the long leisure hours of his old age in composing a voluminous treatise, intended, one of these days, to eject the whole body corporate of doctors from the position which they have usurped in the estimation of their fellow-creatures.
They are acting in no spirit of hostility to wealth, either individual or corporate. They are not against the rich man any more than against the poor man. On the contrary, they are friendly alike toward rich man and toward poor man, provided only that each acts in a spirit of justice and decency toward his fellows.
Even here, she thought, children probably yearned to grow out of their age and adults dreamed of business empires, a corporate legacy from which to defy mortality. She knew that in this sense it was probably no different than anyplace else for even here discontent had to be in everything since all were creatures of movement.
Strip a man of his past, and he is little better than an idiot; strip men within the State of their corporate institutions and ideals, of their loyalties and emotional leanings, and we have on our hands a mob of savages, something much below the tribe proper, knit into unity of purpose by custom and tribal law.
A powerful lobby worked insistently upon Congress, first to prevent action and later, when action was seen to be inevitable, to weaken the legislation wherever possible. The railroad's campaign of popular education, however, helped to convince the popular mind that new laws were needed, and came coincidently with the disclosures of corporate mismanagement and wrong-doing.
Such a policy started with the decision, which may be called the official decision, of the American electorate, to recognize the existing corporate economic organization; and we have been inquiring into the implications of this decision.
There was much in the history of the time to justify his attitude. It was difficult at that time to believe in an honest officialdom putting the commonwealth above every personal or corporate interest, and reformers naturally looked to individual initiative as the source of progress.
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