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Please, leave Kudo if the question is somewhat useful

Regards

i almost forgot. it is indeed helpful ! 1 kudos for you
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IMO it is B

The burden of taxation on the back of a people is not unlike the burden of a weight on the back of a horse. Just as a small burden badly placed may distress a horse that could carry with ease a much larger burden properly adjusted, so a people may be impoverished and their power of producing wealth destroyed by taxation that, if levied another way, could be borne with ease.

The author's point is made by

(A) pointing out an ambiguity - Author is not trying to point out any ambiguity, he is in fact trying to make a similarity between two situations
(B) using an analogy - this is correct, author uses analogy to define the situation of the tax burdened people
(C) refuting a supposed counterexample - no counterexample has been provided here & author is not trying to refute it
(D) appealing to an authority - no question of appealing to a authority i suppose
(E) generalizing from a particular case - just with a mere analogy the author has tried to pointed out the situation of the tax burdened people, nothing is generalized
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(A) pointing out an ambiguity -- No ambiguity pointed out. Eliminate.

(B) using an analogy -- Weight on the back of a donkey is an analogy. Correct.

(C) refuting a supposed counterexample -- No counter-example provided. The donkey statement is an analogy. A counter-example would directly counter the point against taxes.

(D) appealing to an authority -- Eliminate.

(E) generalizing from a particular case -- Eliminate.

Fairly easy this.
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