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///A AMERICAN JOURNAL OF SOCIOLOGY
of these laws, the two principal races of northern and central Europe.
COMPARISON BETWEEN "HOMO EUROPEAUS " AND "HOMO ALPINUS."
TJic la u' of the distribution of ^vealth. hi countries inhabited jointly by Homo Europeans and Homo Alpinus the dolichocephalic element possesses a larger proportion of wealth. We may take for an illustration of this law the remarkable difference in the pro- portion of taxation borne respectively by these two races in France. The following table gives the amount of the principal taxes, public debts, etc., in the most dolichocephalic depart- ments 1 of France so grouped as to include ten million inhabi- tants, compared with the corresponding items in the most bro- chycephalic departments, 1 so grouped as to include an equal number of inhabitants :
The most dolicho- cephalic depart- ments embracing 10,000,000 inhabi- tants.
The most brachy- cephalic depart- merits embrac- 10,000,000 in- habitants.
Taxes on land . ...
1896
Francs 17, 72? 000
Francs 2Q 80 1 000
Taxes on personal property
1896
26,485,000
13 227 ooo
Door and window tax
1896
17 2"?9 OOO
8 581 ooo
Taxes on transfers of property
1804
59 312 ooo
50 667 OOO
Taxes on gifts of property
i8od
7 378 000
4 801 ooo
Taxes on inheritances
1804
70 920 ooo
32 923 ooo
Taxes on leases and pledges
1804
-3 662 000
I 288 000
Taxes on mortgages .
lu v 1804
2 477 000
i 166 ooo
Stamps ("ordinary")
1804
15 920 ooo
11113 ooo
Stamps on receipts
1804
M.43O OOO
2 407 OOO
Stamps proportioned to amount transaction
involved in 1804
8 485 ooo
2 123 000
Drink tax
1804
186 229 ooo
7Q 060 OOO
Tobacco tax . .
1804
122 926 000
84 47 1 ooo
Tax on bicycles, etc
1804
643 ooo
386 ooo
Receipts of departments Receipts of communes Octroi
1892 1893
. . iSo 1 *
76,307,000 399,790,000
IQI 077 OOO
68,5*9,000 109,485,000 28 609 ooo
Debts of communes
1893
2,271,260,000
373,447,000
The greater tax-paying capacity of the dolichocephalic popu- lation, as indicated by the above table, is certainly significant ;
'The two groups of departments are chosen in accordance with the average
cephalic indexes of all the departments of France as tabulated by Collignon.