On land and income the taxes are graduated, the rates increasing with the increase of the income, or the value of the estate—those on land being on the unimproved value. This system of graduated taxation is a new departure, a reversal of the history of the ages. It is based upon the idea of social defence of personal rights. It is plain that the more property a person possesses the greater are his claims upon society for protection, and the graduated tax is simply demanding extra rent for extra room, or extra charge for the extra expense for the extra security given. In fact, it is extra insurance for extra risks.
The justice of the idea has been clear to thoughtful men—who had nothing to tax—for many years; but in Zelania—to discover a new truth means to occupy a new position. Zelania does not allow her intellectual jewels to rust in the brains of the academician.
Under Zelania’s novel policy the books show her to be carrying a public debt greater in proportion to population than any other country, but for every shilling of her debt she has more than two shillings in valuable assets, and for most of it she has a reproductive asset. So, as a fact, the burden helps to carry the people. Like other “heavily involved” Australasian States, if measured by the rule of other nations, she is among the least burdened of all people.
“And these people were cunning in handicraft.”
Oseba tells his audience at some length about the manufacturing industries of Zelania, but a small space will suffice, as it is better to remember the haste of the age. The pith is, that considering the newness of the country, and the narrow limits of the markets, there has been a laudable advance in manufacturing enterprise. The chief industries, of course, have developed from the most common and profitable material resources of the country.
“My children,” said Oseba, “we are never done with Zelania’s wonders. While she offers the most tempting rewards for effort, she gives nothing ready-made. In all Zelania there was, and is, nothing of the ‘Arise, Peter, slay and eat’ to be found, but everywhere there is seen: ‘In my treasure-house there are many jewels, and he who cannot open my door and unlock my chest would be an unsafe custodian of my riches, an unworthy recipient of my favors.’ Or, like the gay and mischievous maiden who says, ‘Catch me, and you have a kiss,’ she keeps all her promises. Relying on Nature without effort, any man in Zelania might genteelly starve; but relying on effort with Nature’s aid, any man in Zelania may live like a prince.
“Zelania had no indigenous animals, and really no indigenous grasses, and her fruits were meagre, but she had the magic force of fecundity, and she said:—
‘I am the nourisher. Like the wise virgins
I have long waited a worthy wooer.
By action, arose I from the mad seas’ bosom.
By action, arose my heaven-piercing mountains.
By action, were my rivers dug, and plains fertilised.
By action, created I and concealed my mineral wealth;
And, loving “action,” to him who gives an ounce of sweat,
I pledge a pound of glittering gold.’
“Yes, as Zelania’s laws give pound for pound of private contribution to worthy causes, so Zelania’s goddess of fortune gives to honest toil a reward of many fold.
“Zelania offers nothing for sloth, everything for industry. Her treasures are all hidden, but a plough reveals them. Tickle a field with a harrow, and it laughs with a crop of a hundred bushels to the acre. Remove a fern, a sprig of clover comes. Bring a little rabbit to ‘amuse the boys,’ and, lo! Nature is so pleased that the ‘boys’ have to hustle to save the crops.