a special commission came to the resolution that "the great variety of
rates levied by different authorities, even in the same area, on
different assessments, with different deductions and by different
collectors, has produced great confusion and expense; and that in any
change of the law as regards local taxation, uniformity and simplicity
of assessment and collection, as well as of economy of management,
ought to be secured as far as possible." When it is considered that
for the five independent valuations for raising rates on property
there are in England and Wales more than one thousand valuation
authorities, the hopelessness of obtaining uniformity is apparent.
With such a multiplicity of agents it is useless to look for good
results. There is no fixed or necessary time for making the valuation
lists; no uniform system of or scale for making deductions for
arriving at the ratable values of certain classes of property;
exemptions and allowances are said to be given unduly, through undue
pressure on the assessing authorities; and the assessment committees
have no statutory power to ascertain from owners or occupiers the
rentals and other particulars needed to determine values. The reforms
needed are a geographical redistribution of taxing limits and uniform
rules of assessments.
If so great confusion can occur where the property to be valued for
taxation is visible and tangible property, and where the principles
underlying the assessment are few and comparatively simple, what is to
be expected when the attempt to reach invisible and intangible
property is added?
Constitutional provisions have not secured equality of valuation, and
the statute laws are powerless to make effective the sounding phrases
of the Constitutions. "Property shall be assessed for taxes," says the
Constitution of New Jersey, "under general laws and by uniform rules,
according to true value." The Assembly sought to embody this principle
or rule in the laws of the State. "All real and personal estate within
this State, whether owned by individuals or corporations, shall be
liable to taxation at the full and actual value thereof, on the day in
each year when by law the assessment is to commence."[56] Such
assertions of the basis of taxation need no further explanation, for
the intention of the framers of constitution and law is
unmistakable--equal and uniform taxation, a common burden involving a
common obligation to discharge it. The practice at once creates the
necessity for recognizing the inaptitude of the instruments called
upon to carry the law into execution. More than four hundred separate
assessors and boards of assessors determine the taxable values upon no
uniform system and in defiance of law and Constitution. "In practice
they value real estate all the way from twenty-five to seventy-five
per cent of its true value, depending on its location, income, etc.,
and their personal or political prejudices, and value different
contiguous areas at different valuations, though of equal values
really; and as to personal property, I regret to say, they appear to
make no earnest or honest effort to reach it anywhere, except in the
agricultural districts, and even there very imperfectly."[57]
[Footnote 56: General Statutes of New Jersey, p. 3929, section
62.]
[Footnote 57: James F. Rusling, in the New Jersey report of
1897.]
Enough has been said in these articles to show that this defect of
method is not peculiar to one State, but is to be found in all. The
remedies proposed or adopted have proved ineffectual to produce a
better result. It is asserted that the more careful selection of the
assessors, a higher salary for service, and a more strict
accountability for their acts would introduce a reform; but this
could, even under the most favorable of conditions, be only a partial
reform. A State assessor with power to remove the assessors has been
recommended, but this officer could not become so conversant with
conditions throughout the State as to be able to decide on the many
questions of assessments coming before him. Certain descriptions of
property could be dealt with by such an officer and with an approach
to fair and equal treatment. The valuation of the "main stem" of the
New Jersey roads was made by civil engineers, and it is believed to
have met the constitutional provision as to "true value." In the
valuation of a vast quantity of other property no such expert
knowledge could be applied, and especially is this true as to
"personal property." Real estate might be approximately valued and a
_cadastre_ or record prepared, but after twelve months the most
carefully compiled valuation would be out of date. Before personal
property the assessor would still stand powerless. No multiplication
of officers or no system of control over the many local assessors can
solve this question in a manner satisfactory to justice to both State
and taxpayer.
It would seem, then, as if an abandonment of what has been regarded as
almost essential features of the State tax systems alone offers
relief. No such abandonment can be effected unless an adequate revenue
from other sources be provided. The "general property tax," with its
futile and laughable incompetency to reach the most profitable sources
of revenue, should be modified, and even eliminated as far as is
possible. The general principle underlying it, of taxing every form of
property, was suited only to a time when the bulk of a man's estate
consisted in visible and tangible objects--lands, houses, live stock,
and furniture. With every creation of a credit instrument, with the
immense development of corporations, the principle has become weaker,
until it now stands confessedly inapplicable to at least four fifths
of the personal property in existence, and this proportion grows
larger each year.
PHASES OF PRACTICAL PHILANTHROPY.
BY HARRIET A. TOWNSEND.
The annual reports of the "Conference of Charities and Corrections"
indicate a growing interest in the study of scientific philanthropy.
That there has been marvelous progress in methods of charitable work
during the past decade no one will deny, but, gratifying as this is
(or appears to be on the surface), we find a somewhat discouraging
feature in the tendency of the present to multiply institutions, to
inaugurate new and extravagant enterprises where theories may be
proved, and which threaten to become burdensome to a generous public
and to absorb energy in the financial struggle to maintain them which
is sorely needed for the more vital issues of the work. The purpose of
this article is to give information about simple and practical efforts
which have met the test of usefulness and are worthy of imitation.
They are being used in four different lines--namely, protection,
education, domestic training, and employment.
PROTECTION.--The first protective agency was organized in New York
city in 1864; it is truly an American idea, and before that date no
organization of its kind had been known in England or on the European
continent.
As a result of the civil war many women were thrown upon their own
resources, with children to support, and much suffering was endured in
the effort to obtain adequate compensation for labor performed. The
objects of the parent protective association--"to secure justice for
women and children, to give legal advice free of charge, and to extend
moral support to the wronged and helpless"--appealed forcibly to
practical philanthropists, and there now exist similar agencies in
many other large cities in America, such as Boston, Philadelphia,
Chicago, Buffalo, and San Francisco. The women's educational and
industrial unions, which work "to increase fellowship among women in
order to promote the best practical methods for securing their
educational, industrial, and social advancement," have all adopted the
protective work as an important branch of their endeavor. To give
detailed statistics of all that has been accomplished in this line
since 1864 would be impossible; indeed, so much of the work is of a
private nature which can never be revealed that one must "read between
the lines" of the annual reports; suffice it to say that by the
protective department of one women's union during a period of fourteen
years more than twelve thousand dollars unjustly withheld from working
women (mostly in small sums) has been collected, police matrons
appointed in three local stations, women given places on public
boards, a law passed compelling the appointment of women physicians in
all the State insane hospitals, and a law making the guardianship of
the mother equal to that of the father (passed by the State
Legislature without a single negative vote). All this has been done
with little expenditure of money, but through the wise effort of
courageous men and women whose service has been rendered not for
charity alone, but in the cause of justice, "that each should have
what he has justly earned is the first necessity of social life."
One province of the protective work is to endeavor to make more clear
the obligation of the employer and employee, and especially in the
domain of household service to place the relation on a commercial
basis. The problem of unskilled labor in the home is the principal
difficulty in the way of such reform, and until the household economic
and kindred associations shall bear more fruit it may prove an
insurmountable barrier to complete success. During the last ten years
the attention of the humanitarian has been frequently called to the
injustice of our laws regulating the "age of consent." In some States
the age has been raised to sixteen or eighteen years and penalties
increased, but through widespread ignorance of the law it is often a
dead letter in both small towns and large cities. A law so constantly
broken and with impunity provides little protection for the young of
both sexes, in whose interest it is framed, and it is a _dead_ letter
because of the indifference of the public. To spread abroad a
knowledge of and help to enforce these laws, which so intimately
affect the purity of the home, is worthy the consecrated effort of the
noblest and most cultivated women in our land. For this and other like
ends the number of protective agencies should be largely increased. In
every town, or at least in every county, such an association might be
formed. There are only required a few women with brave hearts and
clear heads, willing to give one afternoon or evening a week, the free
services of one or more able lawyers (which will never be found
lacking), a small room for a meeting place, and the work can begin.
Let notice be given through the press or in the churches that a
protective agency is formed and stands ready to offer sympathy and
advice to all women in need. Methods of work are very simple: printed
blanks are important to properly record the cases, and letterheads
which shall give names of committee and those of the attorneys; when a
claim for wages is presented, a courteous letter stating the fact that
the wage-earner has asked the assistance of the protective agency, and
requesting the defendant to answer personally or by letter and to
state his side of the case, will generally receive response; great
care must be observed to be just to both parties, and not to make
hasty nor unwarrantable decisions.
The laws affecting the rights and property of women of New York have
been briefly compiled for the use of protective associations, and it
is very easy to obtain in any State a copy of the laws regulating
domestic service for reference in making decisions. The Legal Status
of Women, compiled by Jessie J. Cassidy (a graduate of Cornell), will
be found useful. If in the beginning the work of protection should be
misunderstood and resented it matters not; in time it will win the
respect and co-operation of the best elements in any community. What a
moral force would an "endless chain" of such workers prove in the
struggle for universal brotherhood! To give courage to the most humble
beginning we have the word of our philosopher that "every reform was
once a private opinion."
DOMESTIC TRAINING.--Scientific domestic training or household science
is becoming a subject of great interest to all who believe that a
truer development of home life lies at the foundation of all social
and moral progress.
Three large institutions--Pratt, of Brooklyn; Drexel, of Philadelphia;
and the College of Teachers, in New York city--present opportunities
for the thorough training of teachers in this comparatively new branch
of popular education.
Clubs for the study of household economics are multiplying year by
year; the Association of Collegiate Alumnæ has given earnest thought
to the domestic problem, and as a result, and in spite of much
prejudice, courses of cookery have been made a part of the
public-school curriculum in a few of our large cities. The Board of
Regents of New York State has recently adopted a syllabus for a course
in home science to be used in the high schools. While the movement, as
yet, may be said to be in the experimental stage, it is safe to assert
that sentiment in favor of the new idea is increasing. The
difficulties in the way of a rapid growth are formidable and make the
outlook somewhat discouraging.
To properly equip a school for scientific domestic training is in the
beginning a considerable expense; the number of skilled teachers ready
for the field is small, and their services too valuable to be given
without adequate compensation. The cooking schools so far established
have not proved self-sustaining, and until more sensible ideas as to
the dignity of household labor shall prevail, limitations will
continue.
In all reforms we must "dig at the roots" if we would insure a steady
and healthful growth. The kitchen-garden idea, originated by Miss
Emily Huntington in 1887 for "the purpose of giving the little
daughters of the poor attractive instruction in housework," has proved
one of the best means of practical philanthropy ever discovered. The
New York Kitchen-Garden Association was formed in 1880, and from that,
as its crowning work, we have the New York Training School for
Teachers. The kitchen-garden lessons are very simple; they include how
to make beds and take care of sleeping rooms, set and wait on table,
wash and iron clothes, care of a baby and the nursery, how to build
fires, clean lamps, sweep and dust, instruction in house-cleaning,
marketing, and the care of the person--all taught by miniature
utensils to the accompaniment of songs and exercises, which give
enthusiasm and variety to the work. The training of the kitchen-garden
teacher is not difficult, and young women in any community, by a few
lessons as to the methods and a study of kitchen-garden literature,
may soon become efficient.
Children of the ages of from five to eleven are eligible for the
training, and both girls and boys enjoy the classes. After the
various lessons have been mastered, the next step for girls is into
the cooking class, and if on account of the expense or for any other
reason the scientific teacher is _not_ available, the courses may be
given by housekeepers. Very practical results were thus obtained by
one organization of women. A class of fourteen young girls graduated
from a kitchen garden were given instruction for twenty weeks on every
Saturday morning; the lessons were divided into four short courses;
five each were given in the preparation of breakfast, luncheon,
dinner, and supper. Every fifth morning was devoted to a practice
lesson, when the little cooks prepared and served a meal without
assistance.
While the number of kitchen gardens is increasing there are yet many
localities where the good seed has not taken root; no better work in
village or town could enlist the faithful service of King's Daughters
or of societies for Christian Endeavor. An inexpensive outfit of
kitchen-garden utensils can easily be procured and the work begun.
When a class is ready to graduate from the kitchen garden the
voluntary service of half a dozen notable housekeepers, who will give
the simple lessons in cooking once a week, will yield a most
satisfactory harvest. The unconscious tuition of the cultivated house
mother is often of greater value than all else. A little girl of
eleven years given such opportunities enthusiastically exclaimed,
"I've taught my mother how to make bread!" The mother, a peasant woman
from across the sea, had passed her childhood and youth in the fields,
and, like many of her class, had received no training for the
responsibilities of motherhood. To the large number of foreigners, who
are constantly seeking homes in our free land, the privileges of the
kitchen garden and the free cooking school would prove an inestimable
blessing. When housework shall take its proper place among the
professions, the chaos which now abounds in a majority of American
homes will be forever banished. In home making, regarded as one of the
noblest objects of every woman's life--in fact, _the_ object whenever
possible--lies the hope of the future. To this end God speed the
kitchen garden and the cooking school!
EDUCATION.--The public school and kindergarten, free libraries, art
galleries and museums, cheap literature, and compulsory education laws
would seem, to the casual observer, to leave little need for the
philanthropist in the field of education. A philosopher of to-day
looks forward to the time when "the object of all free education shall
be the emancipation of the individual," and to the time "when general
education shall be supplemented by special schools for the special
vocations of life."
The trend of the present system of education may be in that direction
and the prospect more or less hopeful, but that the schools and other
opportunities mentioned do not now reach all who need instruction is
demonstrated by the success of the various clubs, classes, and
lectures which form so important a part of the humanitarian
associations of to-day. Everywhere are found men and women of middle
age who can not read or write, who were denied even a common-school
education in youth; to reach such as these and make them not ashamed
to accept and make use of the privileges for which they have secretly
longed is practical philanthropy. Among the foreign-born population
many children are early forced to help earn the necessities of life,
and are taken from school as soon as the law will allow.
The college settlements have already accomplished much for this class,
but their work has been confined to thickly settled districts in large
communities. The story of The Abandoned Farm in New England is
familiar, and bears its own pertinent lesson. Because of the
opportunities for education, entertainment, and varied employment
which the large city offers, the young people desert the farm, home
ties are broken, and many lives ruined. Of the low ideals which
prevail in many country districts there are striking illustrations.
A bright woman sojourning for a winter in a small town found that
there were two hotels or taverns where liquor was sold, two churches
where only occasional services were held, a single school-house kept
open during the winter months, no hall except the ballrooms of the
hotels (used only for dancing), no library, and no entertainments of a
literary order. This woman organized a club or debating society, and
after a few months of careful guidance she allowed the members to
select their own topic for the last meeting of the season; to her
great surprise, a debate was announced on the subject, "Whether it is
better for a young man upon coming of age to have one thousand dollars
or a good education." The majority decided that it would be better to
have the money, because he could then speculate and gain a fortune!
What better missionary work could be done in behalf of education than
to establish a "thought center" in every farming region or small town?
The system of traveling libraries, a recent and encouraging movement,
makes it possible (in some States) to place the best books and current
literature in the homes of the farmers and of the inhabitants of the
smallest towns. The books can be obtained, made use of, and exchanged
for others, so that the interest may be perpetuated; the conditions
are not difficult, and the fact that a room or rooms must be provided
for the safe keeping and the circulation of the library is important.
A traveling library once secured, a "thought center" is established.
Lectures, clubs, and classes will follow; they are a natural sequence.
In addition to literary topics, talks on personal purity, physical
culture (respect for the body as the temple of the soul), and on home
ideals (plain living and high thinking) may be given. Good men and
women, fitted to speak well on these subjects, will be ready to give
their services. Where enthusiasm is once aroused, seed can be sown by
such nonsectarian gatherings which fails to take root in the churches.
We are taught that the highest authority within man is the conscience.
Rosenkranz, in his Philosophy of Education, gives this fine definition
of conscience: "Conscience is the criticism which the ideal self makes
on the realized self." To discover and quicken the ideal self wherever
possible is one of the noblest aims of practical philanthropy.
EMPLOYMENT.--A recent report of the United States Labor Commissioner,
Hon. Carroll D. Wright, states that the number of women laborers is
increasing, but that women are more generally taking the places of
children than of men; that the encroachment of women upon the
occupations held by men is so far very slight, and only in conditions
where women are better adapted for the particular work in which they
are employed.
"Women," he says, "are considered by many employers to be more
reliable, more easily controlled, neater, more rapid, industrious,
polite and careful, and less liable to strike than men. Wyoming and
Utah are cited as the only States which have laws according to men and
women equal wages for equal work. There is still much economic
injustice as to compensation for women's work, although some progress
has been made within the last few years."
The agitation of the question of "equal pay for equal work," if it has
not as yet accomplished much for the woman wage-earner, has at least
revealed the fact that women as a class are not as well trained for
the work they attempt as men. The number of unskilled women in all
branches of trade presents a problem which may well engage the
attention of the philanthropist. The necessity of earning to "keep the
wolf from the door," the pleasure resulting from financial
independence, and a desire to add to "pin money" have all tended to
increase the number of girls and women who are seeking employment
outside the home. The fever has extended to the smaller towns, and
even to the farmers' wives and daughters, until the supply greatly
exceeds the demand in many localities, and the women really in need
are often crowded to the wall in this inadequate race. In the passing
of old ideas as to the proper status of woman much good has been
evolved; it is no longer considered degrading to earn one's living,
and the woman worker in every field is winning her way to the respect
and recognition which she deserves.
What can be done to raise the standard of woman's work, to give more
thorough training in vocations for which women are best fitted, to
dignify important occupations which suffer from the lack of skilled
service and which are not overcrowded because of mistaken ideas, and,
above all, to make women ashamed to receive compensation which they do
not fully earn?
The employment bureaus connected with the various organizations of
women are endeavoring to answer these questions. Their object, as
outlined, is to advise and adopt such methods as shall best assist
women in their chosen vocations; to also provide a bureau of
registration where applications can be received and information given.