TAXING COLLEGE PROPERTY.

Although the bill to tax college property occupied by professors' houses, which passed the Massachusetts Senate yesterday, can have no serious financial effect upon Harvard University, we should realize the importance of the measure as an entering wedge, which, if it becomes a law, is likely to be extended to affect all college property. In the face of the fact that Harvard has proportionately less to lose than perhaps any other Massachusetts college or university, we are glad that President Eliot has still been one of the strongest opposers of the bill, on the ground that the interests of all our colleges are inseparable. The undergraduate opinion on the question may not be entirely unbiased; but we do feel strongly that attempts to separate the interests of colleges from the interests of the states in which they are located, is unfortunate for both alike. We have reason to hope, however, that the opinions of unprejudiced men which have appeared in many of the papers throughout the State, will carry weight and that the lower House of our Legislature will reject the bill when it is brought before them.