78 THE A B C OF TAXATION impediments which prevent poor and rich alike from housing themselves, both in private and business homes? The nature of the problem is the same in the case of a store on Winter Street as in the case of a house on Salem Street. Every argument in favour of municipal initiative in the renovated housing of the people has no less force in connection with the reno vated housing of the people’s business. If all men are to have equal rights, then the right of the landlord, the storekeeper, and the cus tomer should not be in conflict but in harmony.