ul issue would ever be
raised; co-operation, and not antagonism, would be the aim of the
community at large in the great and sublime work of education. Hard
and bitter things have been said in the press, on the platform and even
in the pulpit: but they do not change a right. Might itself cannot
stamp out RIGHT.

* * * * * *

Public service is the principle of taxation. In return for the benefit
which a business corporation derives from dealings with the public,
distributive justice demands that part of the profits made, return to
the community under the form of taxes. This feature of a business
corporation makes it, I would say, _soulless_. One goes into business
not to make a profession of faith, but to make money. He deals with
every one indifferently. The dollar of a Christian or of a heathen has
the same value as the dollar of a Jew. Were a company to discriminate
with the public on lines of creed the public would be justified in
retaliating.

Public utility, in matters of Company-taxes, is the basic principle of
assessment; it should also be the reason of their equitable
distribution. As the money of the public goes to Companies,
irrespective of creed, so also should the taxes of these Companies come
back to the community, irrespective of creed. As Companies are
assessed in school matters for the _benefit of the children_ of the
community, the proceeds of the assessment should be therefore
divided--_not according to the faith of the shareholders of the
company, but according to the number of children in each school
district_. And as the majority rules, the school district in the
majority should strike the rate of taxation for both districts.

* * * * * *

The division of Company-taxes according to the faith of the
shareholders is _neither just, nor practical_. It is not _just_ for
the reason we have brought forward. The principle involved in the
present law is _just when the individual is concerned_, especially when
the individual is the father of a family. As such, one has a right to
support the school which his conscience obliges him to support. This
natural right, our present law recognizes. _But in the case of a
company the principle of public utility and not the test of faith
should be invoked, we believe_.

This present law governing Company-taxes is not _practical_. The onus
is on the Separate School-Board to enlist each y