increase of income, will be as
effective a control over plutocracy as the people wish to make it. The
_increasing rate_ of taxation upon superfluous wealth, is a sacred
principle for which every reformer should contend.

But even this is not fortified against evasion, and we need the most
efficient tax of all--the progressively accumulating tax on wealth,
which will gather a large rental from all the _superfluous_ millions,
compelling the holders to use them profitably. A three per cent. tax
on all over ten millions would not only enrich the commonwealth, but
stimulate industry in millionnaires. How long will the millionnaires
be able to defeat such legislation?

_These are the coming taxes._ They are not untried theories, for
Switzerland, the foremost nation in democracy, enjoys both the income
tax and the progressively accumulating tax, which falls most heavily
on the largest properties.

It is to be hoped that political corruption and intrigue will not
delay many years this assertion of the sovereignty of the commonwealth
by taxation, which will give the republic a solid foundation, and that
the power of the commonwealth thus enlarged will, through the
Department of Productive Labor, and by educational progress, give us a
true and a happy republic. These suggestions are not farther in
advance of public opinion to-day, than was the nationalization of the
land, when I urged it in 1847. They will find fit champions in a few
years.

To what extent the Department of Productive Labor should be fostered
by every State, and to what extent it may be authorized by the federal
constitution, we need not yet consider, for it is apparent that the
due administration of the national domain and development of the arid
region by irrigation, will furnish ample employment, if we adopt as a
sacred principle, the demand of justice, that _not another acre of the
national domain shall ever be sold_. Let us give settlers the easiest
possible terms, but never surrender to monopoly the land of the
commonwealth.

"AEONIAN PUNISHMENT."

BY REV. W. E. MANLEY, D. D.

Some months ago an article with the above heading appeared in THE
ARENA. It was written by Rev. C. H. Kidder, and was intended as a
reply to one written by myself, on the eternal punishment.

It appears that a friend of Mr. Kidder, a physician "of great
ability," on reading my article was caused great disquietude. "He felt
that if all the statements contained in the