sor Rogers, the student of economic history,
"_Equality of sacrifice is the only honest rule in taxation_." This means,
in practice, that any system of taxation should be planned with distinct
effort to distribute the common expenses according to the ability of
different members of society to meet them.

It is evident that no exact gauge of ability is at hand. If the actual
income of every citizen could be distinctly known, and the burdens of a
dependent household clearly expressed, a basis for equal sacrifice, so far
as wealth is concerned, might be reached. But no such basis has been or
can be actually found. If found, it would not give an accurate gauge of
sacrifice, because the actual wants for comfort of different individuals
are so widely varied. Two distinct approximations toward this equity are
found. The first is in the total annual consumption of the individual
taxpayer, especially of such articles as meet wants above the mere
maintenance of healthy existence. In this the government assumes that all
will spend according to their ability. The second is in a total
accumulation of property. In this the government assumes that every man
saves for future consumption all that he gains above his present needs.
Both assumptions are untrue in individual cases, and only approximately
true anywhere. In many instances the expenditure of a given year upon more
continuous wants than ordinary, like a home or farm buildings, will count
also as wealth laid by. So, in any combination of the two systems of
taxation, the more thrifty and far-seeing will bear a double burden. Yet
even this combination may not transgress the rule of equity, since such
foresight is itself proof of ability.

To this first principle of equity we may add others, less fundamental, but
equally important in practice. _Taxes must be sufficiently definite to be
understood and provided for by every taxpayer._ This is needed for
maintaining the interest of every citizen in both the necessity and the
economy of public expenditures. _Taxes must be so levied and collected as
to be conveniently paid._ This means that private enterprise shall be
hindered as little as possible in making assessments, and that times and
places of collection shall be suited to the convenience of taxpayers. _The
collection of taxes must be by such methods as will involve least outlay,
either in salaries of officials or in machinery of the collecting
process._ These four principles of t