Federal Co-operation in State Sources of Revenue

therefrom as a guide, the first thought that comes to me in relation to the subject of Federal and state sources of revenue is this: The founders of our government seem to have planned it this way, that things which were of national importance should be functions of the national government; that those which were of state import should be functions of state government, and those which were concerns of localities should be functions of localities. We raise taxes to pay the cost of government, and the cost of government in the aggregate for a specified group of municipalities, whether they be local municipalities or states, or the cost of the national government itself, depends upon the functions which those different governmental units perform. Professor Seligman has developed the thought that in the past one hundred and fifty years great and powerful forces have been operating in this country, that our country has changed from one where primitive conditions existed to one which is highly developed in an industrial, social and economic sense.' The change from primitive conditions to a highly organized state has naturally brought about, first, a multiplication of governmental functions, and second, a shifting of them. At the bottom of the scale, we find local governments exercising functions today which in the beginning were matters of private concern. I refer to charity, education, and a lot of kindred

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