From the Secretary, Ed. W. Lincoln.

Last year, in noticing the receipt of this excellent publication, we remarked on the injustice to the whole community, of letting the property of voluntary associations go free of taxes; nothing whatever is gained to the community thereby. We all pay double taxes in order that each other may get the half. But it works unjustly because there are numberless institutions just as worthy of freedom from taxation as those which creep in under exemption, that pay full taxes. This was the case with the Worcester County Horticultural Society. Its property was taxed, while property devoted to what is vulgarly known as the "Hoss-trot," was exempt. We are glad to see by this report that in some slight degree this injustice has been removed, and the legislature of Massachusetts has permitted some of the property of the Horticultural Society to be free of taxes as well as all of that belonging to the Agricultural Society.

It will, however, be a grand day for our whole country when all property shall be equally taxed. It would reduce the tax rate one-half in all large cities, and render the flow of private benevolence double what it is at the present time; charity would be largely the gainer, and not at a loss.