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XVII.

PROTECTION FOR MANUFACTURES IN NEW COUNTRIES}
O many questions in political economy being ques-
S tions mainly of degree it may be wondered that
appeal is not made more frequently to statistics to help
in their solution. These are questions in which no
one doubts the main theory, or where for practical dis-
cussion the main theory is admitted. We may instance
the equality of taxation. In whatever way equality is
considered to be established as between classes and
individuals, whether by equal taxes pro rata upon all
or by taxes at progressively higher rates upon the larger
incomes, yet equality is allowed to be the thing to be
aimed at. In practice, however, there must obviously
be degrees of inequality. By the nature of the case the
State cannot make a very nice adjustment; it must
think of classes and not individuals; while there are
many doubts as to the real and ultimate incidence of a
great many taxes. If, then, taking the principal taxes
in any comparison that may be made, we find in-
equalities arising through deviations from an average
taxation of 5 per cent. on the community, making the
percentage 71 on some and only 2t on others, with of
course intermediate rates, it is quite possible that this
state of things may be one which it would be a greater
evil to attempt"to remedy than to let alone. On the
other hand, a deviation from the 5 per cent. average
amounting to a proportion of 20 per cent. on some
classes of the taxpayers would probably be thought so
serious by those affected, that a remedy at all hazards.
in a free and self-governing community, would have to
I From the II Economic Journal" of 1898.
II. L