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In assessing compensation, the great urban landowner who has done nothing to contribute to the growth of the town or to promote its industries, ought not to receive the full value of the land, as enhanced by the necessary expansion of the town and thereby converted into building land, with an added amount for compulsory purchase.

That people, however, take good care to recover damages from the man, in which one might think the inhabitants of Britain now-a-days would conceive they acted wisely, and might only envy them the power they allow to the husband of assessing the offender, and levying the fine; for, says Lawson, "he that strives to evade such satisfaction as the husband demands lives daily in danger of his life; yet, when discharged, all animosity is laid aside, and the cuckold is very well pleased with his bargain, whilst the rival is laughed at by the whole nation, for carrying on his intrigue with no better conduct, than to be discovered, and pay so dear for his pleasure."

Officers had to be driven upon rounds of two hundred kilometres a day interviewing mayors of ruined villages, listening to claims, assessing damage caused by French troops in billets. Others inspected distant motor parks. Others made offers to purchase old iron among the villages in order to prove thefts from the battlefields.

The statement that the United States had built the Canal with its own money and its own genius, that it had achieved a great success where other nations had achieved a great failure, and that it had the right of passing its own ships through its own highway without assessing tolls this was apparently argument enough.

These charges, however, were all fixed by the crown, and may have been taken into consideration in assessing the money payment, the main object of the whole arrangement evidently being to make the taxation of each province proportionate to its wealth and resources. The assessment of the taxation upon the different portions of his province was left to the satrap.

Besides this, the system of assessing property in the country districts of Georgia is somewhat antiquated and of uncertain statistical value; there are no assessors, and each man makes a sworn return to a tax-receiver. Thus public opinion plays a large part, and the returns vary strangely from year to year.

Before passing from the tariff law, however, known as the Payne tariff law of August 5, 1909, I desire to call attention to section 38 of that act, assessing a special excise tax on corporations. It contains a provision requiring the levy of an additional 50 per cent to the annual tax in cases of neglect to verify the prescribed return or to file it before the time required by law.

A tax thus collected is less burdensome in its incidence than a tax paid in one lump sum several months after the expiration of the year to which it related and after the income on which it is levied has been all received and perhaps all expended. The English system of assessing an income tax at the source, however, has its disadvantages.

Being one of the chief causes of the Revolution, the power of direct taxation was a very sensitive point. To avoid this, the pernicious system of assessing quotas on the several States was continued. It was derived from the colonial custom, and might be expected to produce as little revenue and as much discord as it had done in those days.

Pondering there alone in the night, assessing her opinion and reviewing her knowledge of him, she told herself that there was hardly anything that he would not do sooner than lose the seat. So that she dreaded the struggle for the strain it might put on him; strains of that sort she knew now that he was not able to bear.