A Northern contemporary who is desirous of seeing the present system of taxation changed has met the very striking argument in favour of the property tax which the Premier drew from the experience of the American States, by citation from an interesting work recently published by Mr. Ely, entitled " Taxation in American States and Cities." The Premier's point was that in America, where Democratic principles are in the ascendant, where everything that is worth trying ie tried, and where the best article is always kept, regardless of tradition or time-honoured notions, the property tax is the favourite method of taxation in nine-tenths of the States of the Union. It has its disadvantages— every tax has—but taking one thing with another, it has in America been found most satisfactory, and all but unanimously' adopted. The fact is a striking one, for America has made her choice after full experience, having, like the man who re solved to practice honesty, "tried both." In New Zealand, the Pre mier argued, we have been wise in selecting this method of taxation from the start. To those who are of the other way of thinking, Mr. Ely's book came moat opportunely to hand. It gave them the op portunity of at once objecting that the American property tax is by no means a success, that it is full of evils, and that it meets with no measured condemnation from a critic who may be presumed to know the facts. For Mr. Ely's book attacks American taxa tion pretty roundly, and it ia the pro perty tar, of course, on which the blows fall. If the matter should come up for discussion at all in the House during the coming session, we will answer for it that there will be copious citations from Mr. Ely by the Opposi tion. When it comes to analyzing Mr. Ely's objections, however, it appears that the evil is not in the tax but in the taxpayers. It is not against any special defect in the property tax that he tilts his lance; indeed, he agrees that with men decently honest, and valuers fairly competent, the tax is right enough"; but he is unsparing in hie censure of the system as carried out in America. 