FOOTNOTES:

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[1] Proverbs xxx, 8.

[2] I had arranged with the editor of the New York Medical News for the publication in that journal of a paper on Christian Science, and had so informed Mrs. Stetson.

[3] These medical histories are a part of my serial paper in the New York Medical News of January 28, 1899, et seq.

[4] New York Times, June 24, 1899.

[5] Science and Health.

[6] Ibid.

[7] Ibid.

[8] Science and Health.

[9] The Arena, May, 1898.

[10] The commissioners "have no confidence in any system of inquisition or system which requires assessors to be clairvoyants; to ascertain things impossible to be ascertained by the agencies provided in the law; to ascertain the indebtedness of the taxpayer; to ascertain or know who is the owner of property at a given time that can be and is transferred hourly from owner to owner by telegraph or lightning, and that may be transported into or out of the jurisdiction of the assessor with the rapidity of steam, or that requires assessors or taxpayers to make assessments on evidence not admissible in any court, civil or criminal, in any civilized country where witches are not tried and condemned by caprice or malice on village or neighborhood gossip."

[11] Report of the Massachusetts Commission, 1897, p. 74.

[12] The New York commission of 1870 submitted two propositions on this point:

1. Tax the house or building as real estate separately, at the same rate of valuation as the land—that is, fifty per cent—and then assuming that the value of the house or building, irrespective of its contents, be such contents furniture, machinery, or any other chattels whatsoever, is the sign or index which the owner or occupier puts out of his personal property, tax the house or building on a valuation of fifty per cent additional to its real estate valuation, as the representative value of such personal property; or, in other words, tax the land separately on fifty per cent of its fair marketable valuation, and tax the building apart from the land, as representing the owner's personal property, on a full valuation, as indicated by the rent actually paid for it or its estimated rental value. Or—

2. Tax buildings conjointly with land as real estate at a uniform valuation; and then as the equivalent for all taxation on personal property, tax the occupier, be he owner or tenant of any building or portion of any building used as a dwelling, or for any other purpose, on a valuation of three times the rental or rental value of the premises occupied. Tenement houses occupied by more than one family, or tenement houses having a rental value not in excess of a fixed sum, to be taxed to the owner as occupier.—Report, p. 107.

[13] Massachusetts Report, p. 106.

[14] California vs. Southern Pacific Railroad, 127 U. S., 40.

[15] 93 U. S. Reports, pp. 217, 224.

[16] A recent law of New York is very full on this point:

"The terms 'land,' 'real estate,' and 'real property,' as used in this chapter, include the land itself above and under the water, all buildings and other articles and structures, substructures, and superstructures, erected upon, under, or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage, or dockage thereon; all bridges, all telegraph lines, wires, poles, and appurtenances; all supports and inclosures for electrical conductors and other appurtenances upon, above, and underground; all surface, underground, or elevated railroads, including the value of all franchises, rights or permission to construct, maintain, or operate the same in, under, above, on, or through streets, highways, or public places; all railroad structures, substructures, and superstructures, tracks, and the iron thereon, branches, switches, and other fixtures permitted or authorized to be made, laid, or placed on, upon, above, or under any public or private road, street, or grounds; all mains, pipes, and tanks laid or placed in, upon, above, or under any public or private street or place for conducting steam, heat, water, oil, electricity, or any property, substance, or product capable of transportation or conveyance therein, or that is protected thereby, including the value of all franchises, rights, authority, or permission to construct, maintain, or operate in, under, above, upon, or through any streets, highways, or public places, any mains, pipes, tanks, conduits, or wires, with their appurtenances, for conducting water, steam, heat, light, power, gas, oil, or other substance, or electricity for telegraphic, telephonic, or other purposes; all trees and underwood growing upon land, and all mines, minerals, quarries, and fossils in and under the same, except mines belonging to the State. A franchise, right, authority, or permission, specified in this subdivision, shall for the purposes of taxation be known as a 'special franchise.' A special franchise shall be deemed to include the value of the tangible property of a person, copartnership, association, or corporation, situated in, upon, under, or above any street, highway, public place, or public waters, in connection with the special franchise. The tangible property so included shall be taxed as a part of the special franchise." The reason for classing franchises as real estate was that under the existing laws of New York a franchise could not be assessed as personal property, as the bonded debt could then be deducted, leaving little or nothing to be taxed.

[17] Idola (e?d??a), though commonly rendered idols, would here undoubtedly be more correctly translated phantoms or specters. With this explanation, however, I shall usually employ the more familiar word.

[18] Novum Organon, edited by Thomas Fowler, introduction, p. 132.

[19] Animals and Plants under Domestication, vol. i, p. 6.

[20] Logic, ninth edition, Book V, chapter v, § 6.

[21] Leviathan, Part I, chapter xi.

[22] It is well to remember that if common sense had said the last word about the matter, the Ptolemaic theory of the universe would still stand unshaken.

[23] The metaphor is taken from the opening of the seventh book of Plato's Republic.

[24] Cf. Spencer's Introduction to the Study of Sociology, chapters viii-xii.

[25] The need of a language of rigid mathematical precision for the purposes of philosophic thought and discussion has long been the subject of remark. Hence Bishop Wilkins's Essay toward a real character and a philosophic language (1668), and the earlier Ars Signorum of George Dalgarno—boldly presented by its inventor as a "remedy for the confusion of tongues, as far as this evil is reparable by art." We may give these ingenious authors full credit for the excellent intentions with which they set out on impossible undertakings. A philosophic language may perhaps be attained in the millennium, but then probably it will be no longer needed. Meanwhile readers interested in the history of the mad scheme called VolapÜk may find some curious matter in these rare works.

[26] History of Philosophy, vol. ii, pp. 95, 96.

[27] This quotation is not from Bacon.

[28] Present Condition of Sociology in the United States. Ira W. Howarth. Annals of the American Academy, September, 1894.

[29] Fairbanks. Introduction to Sociology, p. 1.

[30] See for the following: H. H. Powers. Terminology and the Sociological Conference, in Annals of the American Academy, March, 1895.

[31] See Giddings. Principles of Sociology, p. 29.

[32] Lester F. Ward. Purpose of Sociology. American Journal of Sociology, November, 1896.

[33] Ward. Ibidem.

[34] See Giddings. Principles of Sociology, chap. i.

[35] In American Journal of Sociology, September, 1896.

[36] In Annals of the American Academy, July, 1896.

[37] See Giddings. Principles of Sociology, chap. i.

[38] Small and Vincent. Introduction to the Study of Society, p. 46

[39] Fairbanks. Introduction to Sociology, p. 44.

[40] Fairbanks. Ibidem.

[41] Small and Vincent. Introduction to the Study of Society, p. 218.

[42] Herbert Spencer. Study of Sociology, chaps. iv to xii.

[43] The Nation, vol. lx, p. 351. Review of Small and Vincent's Introduction to the Study of Society.

[44] Quoted by Vincent in American Journal of Sociology, January, 1896, p. 487.

[45] Higher Medical Education. The True Interest of the Public and of the Profession. By William Pepper, M. D., LL. D. Philadelphia: J. B. Lippincott Company, 1894.

[46] Report of the Provost of the University of Pennsylvania, from October, 1892, to June, 1894. Philadelphia, 1894.

[47] See the article on Science at the University of Pennsylvania, in Popular Science Monthly for August, 1896.

[48] Proceedings at the Opening of the William Pepper Laboratory of Clinical Medicine, December 4, 1895. Philadelphia, 1895.

[49] Imperial Democracy. A Study of the Relation of Government by the People, Equality before the Law, and other Tenets of Democracy, to the Demands of a Vigorous Foreign Policy, and other Demands of Imperial Dominion. By David Starr Jordan. New York: D. Appleton and Company. Pp. 293. Price, $1.50.

[50] Man Past and Present. By A. H. Keane, F. R. G. S. (Cambridge Geographical Series). Cambridge, England: At the University Press. New York: The Macmillan Company. Pp. 584. Price, $3.

[51] Recollections of the Civil War. With the Leaders at Washington and in the Field in the Sixties. By Charles A. Dana. New York: D. Appleton and Company. Pp. 296. Price, $2.

[52] The Fairy-Land of Science. New York: D. Appleton and Company. Pp. 252.

[53] True Tales of the Insects. By L. N. Badenoch. London: Chapman & Hall. Pp. 253.

[54] Practical Agriculture. By Charles C. James. American edition edited by John Craig. New York: D. Appleton and Company. Pp. 203. Price, 80 cents.

[55] From a paper read by Sir H. T. Wood, at the International Congress, on Technical Education, at Venice, May, 1899.


                                                                                                                                                                                                                                                                                                           

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