the war.
Wisconsin and California have introduced an interesting innovation by providing a further graded tax on inheritances in accordance with the degree of consanguinity between the testator and the beneficiary. Thus a small bequest to a son or daughter might be taxed only 1%; a large bequest to a trained nurse or a spiritualistic medium might be taxed 15%. This is frank recognition of the fact that inheritance is to be particularly justified as it tends to endow a superior family. Eugenically it may be permissible to make moderate bequests to brothers, nephews and nieces, as well as one's own children; and to endow philanthropies; but the State might well take a large part of any inheritance which would otherwise go to remote heirs, or to persons not related to the testator.
At present there is, on the whole, a negative correlation between size of family and income. The big families are, in general in the part of the population which has the smallest income, and it is well established that the number of children tends to decrease as the income increases and as a family rises in the social scale—a fact to which we have devoted some attention in earlier chapters. If this condition were to be permanent, it would be somewhat difficult to suggest a eugenic form of income tax. We believe, however, that it is not likely to be permanent in its present extent. The spread of birth control seems likely to reduce the negative correlation and the spread of eugenic ideas may possibly convert it into a slight positive correlation, so that the number of children may be more nearly proportional to the means of the family. Perhaps it is Utopian to expect a positive correlation in the near future, yet a decrease in the number of