FIRE AS A FACTOR IN TAXATION.

Last evening in Sever 11, Mr. Edward Atkinson delivered a very interesting lecture, under the auspices of the Finance Club, on "Fire as a Factor in our National Taxation." The lecturer began by describing the difference between the stock system of insurance and the mutual system, showing clearly the advantages derived from the latter. In fact the mutual companies are so manifestly superior that they are fast supplanting the stock companies.

The "fire tax" was shown to be equal to a tax of $1.25 on every $100 profit the country receives. This tax includes the actual destruction of property, estimated at $90,000,000, to which must be added $20,000,000 for the cost of fire departments, and finally many millions more for premiums paid. By the aid of diagrams the dangerous condition of most public buildings was shown, and the average number burned for the last eight years was given. For churches the average is two a week. A diagram of a combustible hotel was next shown, warranted, as the lecturer remarked, "to burn in half an hour." Hotels are built with such an utter disregard of fire, that an average of one and one-fourth a day are destroyed.

The average for schools is one and one-quarter per week, and for college buildings 1.67 per month. As to precautions against fire, iron doors are considered very safe, but are in reality very dangerous, as a hot fire will cause them to curl within five minutes, leaving an open space at the top and bottom for the fire to enter. The best doors are made of strong planks covered with tin, and will withstand a fire for hours.

Granite is a very bad material for construction, as it will crumble when exposed to great heat. The cheapest and most simple protection against fire is to put a horizontal cut-off in the hollow walls between the stories. This will cause the fire to enter the room, where it can be seen and attended to. If this simple expedient should be generally tried, and the floors carried to the outer walls, probably at least twenty-five per cent. of the losses now experienced would be done away with.

The lecturer also recommended strongly wire lathing covered with plaster, which will effectually stop almost any fire. Several kinds of automatic sprinklers were shown, which are of great value in checking a fire, and are a very important invention.