take, and there grows up this barrier of antagonism. But under the system of compensation, the very moment that man is injured, he knows or his family knows what will be received and that it will be paid immediately. Instead of antagonism, there will be the effort on the part of the employer to reduce accidents, and the effort on the part of the employe to avoid accidents. Of course compensation cannot be made so great as to induce accidents, but it must be made large enough to in a great measure care for the resulting loss.

There would likewise be a marked improvement both in the public, industrial and professional morality by such change of conditions. We ,as lawyers, must recognize the advantage to Dur profession if personal injuries cases were taken away from the trial table. We would be relieved of one of the most difficult things bar associations have to deal with; the questions arising out of the misconduct of attorneys in personal injury cases. It would likewise improve the moral tone of workingmen. As it is now, there is almost a premium upon dishonesty in personal injury cases. The client knows that unless he can conform strictly to some doctrine of negligence, there is no hope of recovery; therefore he strains every effort to bring his testimony within the doctrine. The lawyer who is working for him does the same, and too often evidence on both sides is manufactured. Only harm results from such conditions. That would all be done away with if the theory of compensation is right.

Therefore, I felt that it was wise to suggest to the state association that we undertake the systematic consideration of this question. It cannot be lightly entered into. We cannot hope that the Legislature will overturn the present system and put something new into operation instantly. It would not be wisely done if it were hastily done. But it is time for such an association as this to undertake a careful study of the conditions in our state. Our committee on legislative reform should take up this question, go to each of the industrial centers, find out the conditions that exist in those centers,

study the character of litigation, learn whether or not what I have stated generally, actually applies to the conditions in our own state. If facts are found that warrant, then we should suggest to the Legislature a way out of this difficulty; we should formulate a bill and present it to the Legislature.

It is my hope that the association may consider this subject of sufficient importance to refer this matter to a committee for such action as they may think necessary and proper.

Our Present Problem in Taxation

By HON. U. G. DENMAN, OF TOLEDO

Mr. President, Ladies and Gentlemen:

When Judge Hunter, chairman of our executive committee, invited me to address the Association on this occasion, he suggested that some subject in taxation be discussed and mentioned, in particular, the quadrennial appraisement law passed at the last session of the General Assembly. The purpose of the act is to secure a more frequent and uniform assessment of real estate in Ohio for taxation; and the hope is that this law is the beginning of a discovery of ways and means to a reasonably satisfactory solution of our immediate problem in the collection of revenues to defray the expenses of state and local governments in Ohio, if, indeed, it be not the first step toward a realization of the hope entertained by many that state and local taxation be separated.

Even a casual study of government finance, the most superficial thought on or a mere contemplation of the purposes of organized society brings one to wonder why there is any difficulty in securing from the people the necessary money to establish and maintain that which we, with one accord, declare to be necessary to our protection, comfort and happiness in the pursuit of our natural personal rights. Every citizen of ordinary intelligence understands, in some degree, the purposes of government. He recognizes, of course, that governments do not grow as does vegetable and animal life, and he knows that the agents and persons through and by which governments are conducted, cannot give their time and talents free of charge and expense to those who demand and accept the protection of organized society and its institutions. He will not contend that hospitals, schools and charitable, penal and reformatory institutions can be maintained without

the expenditure of money, and yet all history is replete with the contentions among, and the labor of, men in an endeavor to secure the greatest degree of protection through organized political governments without the contribution of means to their support. They are fully aware that civilization has advanced only as freedom has been restrained by humane rules, now commonly known as law, governing the conduct of men among themselves-rules which secure to each individual equal opportunity for the full enjoyment of his natural personal rights; and they know that the orderly establishment and maintenance of these funds and continues organized governmental society and results in civil liberty.

For the love of civil liberty and the government which secures it, the average American citizen freely at all times lays his life a sacrifice on the altar of the state and, except to condemn, makes no comment on the failure of any fellow-citizen to duplicate the offering; notwithstanding all this the question of this day confronting the authorities of state and local governments, and each of us as citizens is, HOW UNDER THE CONSTITUTION AS IT NOW STANDS, CAN WE PROCURE FROM

EACH CITIZEN HIS FAIR SHARE OF THE ECONOMICAL COST OF THESE

GOVERNMENTS WHOSE PROTECTION HE DEMANDS AND ENJOYS?

The question of equitable contribution by the governed for support of the government and its institutions has been present and pressing for answer in the administration of bodies politic, whether state or local, since the first of such organizations in this country; and the troubles experienced by us in this behalf have only been a repetition of similar difficulties in varying forms, because of different social conditions, experienced under civil governments in other lands throughout modern times.

As before stated in another form, no sane citizen is now to be found who questions the advisability or the feasibility or the benign influence of civil government, honestly and efficiently administered. Its purposes are no longer a subject of serious discussion because the first declaration in the fun

damental law of our nation, and in that of each of the states within it, is a broad and comprehensive statement of the reasons which impelled the people to adopt the law. Each step that has been taken under these several constitutions, for the purpose of carrying them into execution, has been in recognition of and an attempt to conform to and carry out the purposes of those initial declarations.

The purposes of government founded on written constitution or otherwise have never been so well stated as in the declaration prepared for the people by those who wrote our national fundamental law and caused our people to say when they adopted that law that it was done "In order to form a more perfect union, establish justice, insure domestic tranquility, provide for the common defense, promote the general welfare and secure the blessings of liberty to ourselves and our posterity."

Its spirit was repeated in the Ohio Constitution of 1802 in the words that "In order to establish justice, promote the welfare and secure the blessings of liberty to ourselves and our posterity, do ordain and establish the following Constitution or form of government."

It was still adhered to when the citizens of this state, in adopting our present fundamental law said, "We, the people of the State of Ohio, grateful to Almighty God for our freedom to secure its blessings and promote our common welfare, do establish this Constitution."

These preambles are repeated here, not because they are new but for the reason that it is not possible to consider them too seriously or to pass them by lightly in the discussion of any governmental question; and they are quoted "Lest we forget," that the superstructure-the constitution, resting upon them, high as it is, and broad as it is, magnanimous, humane and loved as it is, is not self-executing; that even if defended by the lives of men and consecrated by the sufferings and sacrifices of women-all human conduct almost divine-it will be without force and must utterly fail without