Bishop Lawrence has well said, the Gospel will not touch some men's hearts, the warning of heavier taxation will touch their pockets; and the neglect of the prisoner means the increase of taxes. Yet the average taxpayer is indifferent to the crime question, and to the cost of the criminal. He searches everywhere else to find opportunities for economy in the expenditure of his money. He complains that too much money is spent for streets and parks and schools. He scrutinizes almost every item of state and municipal budgets, but only rarely does he ask whether there can be a reduction in the cost of crime. His pocket is touched by the criminal, but he is not warned by heavier taxation. Why? Partly because he has no means of knowing how much he is paying on account of crime. If tax bills were itemized; if the cost of police, courts and prisoners were put by itself, so that the taxpayer could see how much he was paying, and could realize what an expensive citizen the criminal is, he would at once become interested in the crime question, for financial reasons, if for no higher ones. Even then, he would be very likely to insist that his burden on this account should be reduced by cutting down the salaries of the police, and by reducing the quantity and quality of the food, clothing, etc., of the prisoner. Only the careful student would see that the only way to reduce crime cost materially is to reduce crime. Another cause of the apathy of the taxpayer is found in the common assumption that crime is inevitable; one of the things which must exist, no matter at what cost. He is willing to have his taxes increased to promote the public health. He sees that by an addition of a few cents on a thousand to his taxes for the abolition of tuberculosis, for instance, in a few years the great white plague will be abolished, the expense will cease, and there will be great economic gains, to pay him for a temporary expenditure. But he would laugh at anybody who would suggest that by a large temporary expenditure crime could be abolished, or even reduced. He thinks that is a vision of some sentimental-