traveling over one thousand miles on the train, but no person under that distance was permitted to occupy one. There were no Pullman or Palace Coaches and no special train was allowed save only to the President or member of his Cabinet on official business. The railway lines were run through the country so as to bring the produce of the people to market and to bring all the people in touch with one another. Hundreds of short lines were in operation that by themselves did not pay operating expenses, but as they formed a part of the whole railway system of the Republic under one management, they were beneficial to the people. The rate for all kinds of freight, except grain and vegetables, was five mills per ton per mile for all distances, and for grain, fruit and vegetables two mills per ton per mile.

All Government freight and employees were carried free, but a strict account was kept so as to prevent fraud. No discrimination between persons or places was allowed. Everyone was placed on the same footing, but to prevent conspiracies in restraint of trade if a person in any district shipped goods into another district and offered them for sale for a less price, with the freight added, than he sold them for in his own district, he was punished by six months' imprisonment at hard labor in the district where he violated the law, and if any person, either of his own account or acting as agent for another party, sold goods brought from a foreign country for a less price than the wholesale price of the goods at the place where they were produced or manufactured with twenty per cent. added for freight and other expenses, was punished by six months' imprisonment at hard labor, and if not a citizen of the Republic of Eurasia, was expelled from the country after serving out his sentence, for, as a prominent officer remarked to me: "We do not permit any Standard Oil methods in our country." There were no tariff duties levied. Every article produced or manufactured (except those produced or manufactured by the Government, which were prohibited) were admitted free, provided the Government of that country admitted articles produced or manufactured in Eurasia free; if not, then a non-intercourse decree was issued by the President of Eurasia to be in force until the other country accepted free trade. The railways were built directly by the Government, employing soldiers to do the work, and no contracts were allowed, Government superintendents and foremen bossing the construction, even to getting out ties in the Government forests and the rails made in Government mills and foundries. The Government built railroads at less cost than they were built for in any other part of the world and politicians had no chance to get their political friends into soft berths at the expense of the taxpayers. No money was paid by the General Government for right of way.

All claims for damages arising out of the building of railways had to be presented to the District Court, and the law provided that the District Court could grant such compensation as was just, but in no case could it exceed the assessed value of the land per acre that the owner had sworn to previously as the full value of his land, to be paid out of the funds of the district. There were only two forms of taxation in Eurasia, a land tax and a graduated income tax. There was no tax on improvements of any kind, either on city or country property, but on the land only; by this wise system of taxation encouraging the people to improve their property and beautify and discouraging land speculation; and when the Government wanted land owned by private parties who were citizens of the Republic (for no foreigner was permitted by law to own land directly or indirectly, so that the curse of Absentee Landlordism which was the ruin of Ireland, should never blight the happiness of the people of Eurasia), they added up the assessments for the previous five years and divided them by five and added twenty per cent. to it in payment for the land, together with fair compensation for any buildings there might be on it; so that if the owner swore to a low valuation on his land he was the loser; but the District Court, sitting as a Board of Equalization every year, could fix the value of the land at what they considered proper.

CHAPTER XI.

THE INCOME TAX.

The income tax was a graduated income tax beginning with persons having on income one thousand dollars a year and above what they laid out in improving their property. All persons whose income was less than one thousand dollars paid no income tax. The tax was one per cent. on one thousand dollars, the rate increasing with the amount of income up to fifty thousand dollars a year, when it was fifty per cent., leaving the owner twenty-five thousand dollars, and for all incomes over fifty thousand dollars a year the surplus over twenty-five thousand dollars went to the Government and as a result of this wise policy there were no Jay Goulds or J. D. Rockefellers in Eurasia. All money received from land and income taxes went into the District Fund for the expenses of the district and schools, and building and maintaining of good, macadamized roads, for every district had a rock crusher from which the roads were supplied with broken stone at a trifling expense to the district.

CHAPTER XII.

DEPARTMENT OF MANUFACTURES.

The Government derived its revenues from the sale of liquors, drugs, chemicals, tobacco, coffee, tea, sugar, salt, coal, oil, stone, charcoal, iron, steel, copper, lead and the precious metals. The greatest revenue was derived from liquors. Every commodity produced or manufactured by the Government was sold in lots or packages at one dollar a lot or package. The Government made and sold wine in three grades, The first-grade wine was put up in quart bottles at one dollar a quart, the second-grade wine in half-gallon bottles at one dollar a bottle, and the third-grade wine in gallon bottles at one dollar a gallon; alcohol in half-gallon bottles at one dollar a bottle, and brandy in the same way and sold at the same price. There were no grades in brandy. All brandies were sold at one dollar for half a gallon. Whisky, of which there was only manufactured one grade, but out of different cereals or vegetables, was put up in one-gallon bottles and sold at one dollar a gallon. Beer was sold in five-gallon kegs at one dollar a keg, but the purchaser of beer had to pay in addition for the keg, which was refunded when he returned the keg in good condition. The Government manufactured pure liquors and no foreign liquors were admitted into Eurasia.

In the chemical factories every drug required by the Medical Pharmacopoeia and every chemical required in the arts and manufactures was made, but no drugs were sold except on a medical prescription, or chemicals except to responsible parties. The voters of any district could by a majority vote prohibit the use of any or all liquors or drugs in the district, and on receiving official notice of the law enacted by the district the Minister of Manufactures issued an order withdrawing from the district any or all liquors or drugs prohibited, and any person bringing into the district any prohibited drug or liquor, unless under a prescription from a Government physician, was punished by six months at hard labor within the district.

At every Government warehouse where drugs and chemicals were sold the Government employed a competent physician, on a salary fixed by law, to superintend their sale, and he could prescribe and the Government furnished the medicine free to those who were sick and did not have the money to pay for it.

Tobacco was manufactured and sold in three grades, viz., cigars, which were sold in packages twenty cigars for a dollar, and smoking tobacco and chewing at one dollar a package. No cigarettes were manufactured or sold by the Government or