HOW TAXES ARE LEVIED.
Definitions.--Taxes may be defined as the moneys contributed by the people to defray the public expenses. They are spoken of as direct and indirect, the former being paid as taxes, the latter as part of the price of a commodity.
Within the State.--Local and state taxes are all direct. They are meant to be proportioned to a person's ability to pay. In fact, however, a person's tax is based upon the value of his discoverable property. The value of such property is estimated by local officers called assessors. The estimates of these officers are reviewed by the local board, and the reviewed estimates are again examined and equalized by the county board. But assessors, local boards, and county boards are all tempted to make the estimates low, to reduce their share of taxation for the use of the state. So a final review is made by the state board of equalization. The final estimates being reported to the computing officer, and the various sums to be raised having been reported to him, he finds the rate of taxation, computes the taxes, and turns the books over to the collecting officer.
Certain classes of property are exempt from taxation. Among those usually exempt may be mentioned property owned by the United States, the state, or the municipal corporation; church property; educational and charitable institutions; and a certain amount of personal property. United States bonds cannot be taxed.
By the General Government.--The sources of revenue to the general government are: 1, customs; 2, excises; 3, direct taxes; 4, public lands; 5, receipts from post offices, patents, copyrights, fines, escheats, &c. The last two classes cannot be called taxes. As it cannot compel a state to collect taxes for it, the general government is practically barred, on account of expense, from laying direct taxes. So that it is practically true that national taxation is all indirect. The "customs" are duties on imports. The "excises," or internal revenue, consist of taxes on tobacco, fermented and alcoholic liquors, &c.
A Difficult Problem.--Though taxes have been levied for untold centuries, it is still one of the unsolved problems how to levy them so as to be just to all. Much progress has been made, but entirely satisfactory answers have not yet been wrought out to the questions: What are the proper things to tax? For what purposes should taxes be levied?
HOW THE GOVERNMENT BORROWS.
When an individual wishes to borrow money, he looks around for some one who has the money to spare and who has confidence enough in him to let him have it. He gives his note or bond, and gets the money. Similarly the United States borrows. The secretary of the treasury looks for lenders in the money-centers of the world, consults great banking-houses, and sometimes advertises in newspapers.
A private borrower pays for the use of the money, and similarly the debt of the United States is largely interest-bearing. The notes called "greenbacks" bear no interest, because, being legal tender, they circulate as money, as do also the gold and silver certificates of deposit.
HOW NATIONAL BANKS ARE ESTABLISHED.
Organization.--Associations for carrying on the business of banking may be formed by any number of natural persons not less than five. A signed and certified copy of the articles of association is forwarded to the comptroller of the currency; also a certificate giving the name of the association, its place of business, its capital, the number of shares and their owners.
Capital.--The minimum capital required is: in cities of less than 6000 inhabitants, $50,000; less than 50,000 inhabitants, $100,000; others, $200,000.
Powers.--Such associations have the usual corporate and banking powers. In addition, they may issue their notes to circulate as currency on the following conditions: Upon depositing with the U. S. Treasurer registered bonds of the United States, to an amount not less than $30,000 nor less than one-third of its capital, the bank receives from the comptroller of the currency blank notes of face value not to exceed ninety per cent of the par value of the bonds. These notes, after being signed by the president and the cashier of the bank, may circulate as money, but are not legal tender for private debts.
HOW TO OBTAIN A COPYRIGHT.
Every applicant for a copyright must state distinctly the name and residence of the claimant, and whether right is claimed as author, designer, or proprietor. No affidavit or formal application is required.
A printed copy of the title of the book, map, chart, dramatic or musical composition, engraving, cut, print, or photograph, or a description of the painting, drawing, chromo, statue, statuary, or model or design for a work of the fine arts, for which copyright is desired, must be sent by mail or otherwise, prepaid, addressed, "Librarian of Congress, Washington, D.C." This must be done before publication of the book or other article.
A fee of 50 cents, for recording the title of each book or other article, must be inclosed with the title as above, and 50 cents in addition (or one dollar in all) for each certificate of copyright under seal of the Librarian of Congress, which will be transmitted by early mail.
Within ten days after publication of each book or other article, two complete copies must be sent prepaid, or under free labels, furnished by the Librarian, to perfect the copyright, with the address, "Librarian of Congress, Washington, D.C."
No copyright is valid unless notice is given by inserting in every copy published, "Entered according to the act of Congress, in the year ----, by ----, in the office of the Librarian of Congress, at Washington," or, at the option of the person entering the copyright, the words "Copyright, 18--, by ----."
The law imposes a penalty of $1*0 [Transcriber's Note: Illegible] upon any person who has not obtained copyright who shall insert the notice "Entered according to act of Congress," or "Copyright," or words of the same import, in or upon any book or other article.
Each copyright secures the exclusive right of publishing the book or article copyrighted for the term of twenty-eight years. Six months before the end of that time, the author or designer, or his widow or children, may secure a renewal for the further term of fourteen years, making forty-two years in all.
Any copyright is assignable in law by any instrument of writing, but such assignment must be recorded in the office of the Librarian of Congress within sixty days from its date. The fee for this record and certificate is one dollar.
A copy of the record (or duplicate certificate) of any copyright entry will be furnished, under seal, at the rate of fifty cents.
Copyrights cannot be granted upon Trade-marks, nor upon Labels intended to be used with any article of manufacture. If protection for such prints or labels is desired, application must be made to the Patent Office, where they are registered at a fee of $6 for labels and $25 for trade-marks.
Up to 1849 the secretary of state had the care of issuing copyrights. It was then assigned to the department of the interior, newly created. In 1870 it was transferred to the librarian of congress.
HOW TO OBTAIN A PATENT.
1. The person desiring a patent must declare upon oath that he believes himself to be the inventor or discoverer of the art, machine, or improvement for which he solicits the patent.
2. He must also give in writing a definite and minute description of it, accompanied by drawings to illustrate. If necessary, he must make and deliver to the commissioner of patents a model of his invention.
To be patentable, the invention must be new, unused and unknown before, and useful.
The invention is carefully examined by the appropriate expert at the patent office, and if found to be deserving a patent is issued, signed by the secretary of the interior, countersigned by the commissioner of patents, and sealed with his seal. This gives the patentee the sole right of manufacture and sale and use for seventeen years. The right to make, sell, or use the invention may be sold by the patentee. He may assign the patent entire, an interest in it, or the exclusive right for a certain specified district.
HOW AN ALIEN BECOMES A CITIZEN.
1. Declaration of Intention.--An alien, who has come to the United States after reaching the age of eighteen, may appear before any court of record in the United States having common law jurisdiction, or the clerk thereof, and declare upon oath that it is bona fide his intention to become a citizen of the United States, and to renounce forever "all allegiance to any foreign prince, potentate, state, or sovereignty whatever," and particularly by name the potentate or sovereignty whereof such alien may at any time have been a citizen or subject. This declaration is recorded, and a certified copy of it is furnished by the clerk of the court to the person so declaring his intention. He is then said to have his "first papers." See page 290. 2. The Final Step.--After two years from the time of declaring his intention, provided that he has resided in the United States continuously for five years, and also at least one year within the state or territory wherein the court is held, he may appear in open court and there upon oath renounce all allegiance, as declared in his statement of intention, and swear to support the constitution of the United States. If he has borne any hereditary title, he must renounce it. He must have two witnesses to certify to his residence and to his moral character. These proceedings are recorded, and he is given a certificate of naturalization. See page 201.
An alien arriving in the United States before reaching the age of eighteen and continuously residing therein until making his application for citizenship, provided that he has resided in the United States five years, may on coming of age be admitted to citizenship at once, without the interval between the declaration and the consummation. He must, however, make declaration, must prove his moral character by two witnesses, and must satisfy the court that for three years it has been bona fide his intention to become a citizen of the United States.
Status of Minors.--The naturalization of a man confers citizenship upon his wife and upon such of his children as are minors at the time. A child of his born in this country, either before or after his naturalization, is a "natural-born" citizen. This is also the case if the child is born on the ocean while the parents are coming to this country, provided that they are coming with the intention of seeking citizenship. If an alien dies after declaring his intention, his wife and minor children may become citizens upon taking the oath required.
Losing Citizenship.--By treaties with Austria, Baden, Bavaria, Belgium, Great Britain, Germany, the Grand Duchy of Hesse, Mexico, Norway and Sweden, Denmark, and Wurtemberg, it is provided that "a renewal of domicile in the mother country, with the intent not to return (and two years residence is presumptive evidence of such intent), shall work renewal of the former allegiance."
In some of the treaties it is further provided that when the subject has emigrated to avoid military duty, "the right to exact which was complete before his departure, such service may be enforced on his return in spite of intervening naturalization." (See also U.S. Revised Statutes of 1878, §§ 2165-74.)
HOW CITIZENS ABROAD ARE PROTECTED.
One of the things that makes citizenship desirable is the protection which it secures. This is particularly grateful when one is in a foreign country. What a feeling of strength and security one has when far away from home among strangers to know that his rights must be respected, to realize that behind him is the might of the nation!
Passports.--A United States passport is an instrument in writing, issued by the secretary of state and under his seal, informing the world that the bearer is a citizen of the United States, that he travels under its protection. That passport is a means of identification for the bearer and secures to him all the rights and privileges guaranteed to citizens of the United States by treaties with the country in which he may be traveling.
Passports, as a means of ingress or egress, are now required in only a few countries of Europe. For the convenience of citizens who may have left home without securing passports, arrangements have been made whereby they may be obtained from our representatives in foreign countries.
Another kind of passport is that for American ships. Each ship-master obtains one before leaving for a foreign port. It tells the nationality of the ship, shows that she is under the protection of the United States.
Consuls.--These are the business representatives of the government residing in foreign lands. They are "the guardians of their countrymen against the vexations, injuries, and injustices of the country where they reside; and they exercise certain police powers over all the individuals of their nation" within their respective consulates.
The origin of consulates dates back to the time of the Crusades. They were instituted by the great commercial cities of the Mediterranean. The Pisans, Venetians, and Genoese had trading-places in various parts of Asia, and they secured from the princes of the countries where these trading-posts were located the right to have judges or arbitrators of their own nation located at each of these posts who were privileged to settle disputes between citizens of these cities in accordance with their own laws. At first, then, the consuls were only arbitrators in commercial matters. But their prerogatives have increased until now they are intrusted with the protection of merchants of their country in their relations with the countries to which they come to trade.
In some countries, such as China, Japan, Siam, and Turkey, our consuls are by treaty invested with judicial powers. They try and punish American citizens for crimes committed there.
Incidentally it is the duty of a consul to provide for sick, disabled or destitute American seamen, and to send them home to the United States; to receive and take care of the personal property of any American citizen who dies within his consulate, and to forward to the secretary of state the balance remaining after the necessary funeral expenses, to be held in trust for the heirs. (See also page 350.)
Some of the consular reports contain very valuable information regarding the products and industries of the countries where they are located. These reports can sometimes be obtained in limited numbers through a member of congress.
HOW WE ARE PROTECTED AT HOME.
Life.--Our lives are protected very carefully, not only against crime, but also against accident. Taking human life is made the worst crime and suffers the severest punishment. Death-dealing weapons, such as revolvers and dirks, cannot lawfully be carried concealed. Poisons are cautiously sold, and usually a record is made of the sale. If death results from accident the person to blame is held responsible. But every precaution is taken to prevent accidents. Lamps are provided for streets; fast driving is prohibited; horses are not allowed to be left standing unhitched; business dangerous to life, such as powder-making, must be carried on at a distance from residences; railroads are required to stop trains at crossings, to ring a bell in going through a town, to carry axes and buckets to be used in case of fire; steamboats must be inspected, and must be supplied with life-boats, life-preservers, and other appliances.
Health.--To protect our health precautions are taken against the outbreak of preventable diseases, such as diphtheria, typhoid fever, etc., by requiring cleanliness in yards and alleys; and against small pox by requiring vaccination. The government also supports hospitals for the care of the sick.
Reputation.--To secure to each person as good a reputation as his character will warrant it is made a crime to make false and malicious statements about any one. If spoken, the malicious statement is called slander; if written or printed, it is called libel. The essential elements of these crimes are malice and injury. If a false statement is made without intent to injure, it is not slander. And a true statement injuring another must not be made except for a proper purpose.
Liberty.--This includes all those rights guaranteed in the Bills of Rights of the several constitutions, and the right to come and go without restraint, the right to choose a vocation and to change it, and other rights. To appreciate the protection received in this direction, the student should read up the history of each of the guarantees, and of caste, curfew, passports, etc.
Property.--"The right of private property covers the acquiring, using, and disposing of anything that a person may call his own, including time and labor." A person's property rights may be interfered with in so many ways that many laws are necessary to protect him. A brief outline of commercial law is given elsewhere.
HOW ELECTIONS ARE CONDUCTED.
Electors.--The voters of each state are designated by the constitution thereof. See page 298.
Time.--The time of elections is usually also a matter of constitutional provision. The local (town, village, and city) elections are, in most if not all of the states, held in the spring; probably because the public improvements contemplated are to be made chiefly in the summer. The general elections are held in the fall. This may be partly at least, in order that the official year may begin with the calendar year.
Place.--Towns, villages, and city wards are the usual election precincts, but any of these may be divided if necessary. The location of the polling-place is determined by the convenience of the voters.
Supervision.--Each polling-place is in charge of supervisors of election, usually three. In towns and villages, the regular trustees supervise the elections. In cities, three persons for each precinct are appointed to act by the council or by the mayor. The supervisors are assisted by one or two clerks.
Registration.--To prevent fraud, it is required that a person shall have been a resident of the precinct in which he offers to vote for at least ten days. In the cities, where population fluctuates greatly, it has been found necessary to require voters to register before the day of election; that is, to enroll their names and places of residence with the officers of election.
Notices.--Due notice of the times and places of registration and election is given, at least ten days in advance.
Voting.--This is by ballot, the two chief reasons being, (a) to permit the voter to express his choice uninfluenced by any one else; (b) to facilitate the voting.
The voter hands to the chairman of the supervisors his ballot, folded so as to conceal the names. After ascertaining from the other supervisors that the name of the person offering the vote is registered, or being satisfied in some other way that he is entitled to vote, the chairman, in the presence of the voter, deposits the ballot in the box. The voter's name is then checked on the register, and enrolled by the clerks on the "list of persons who have voted."
Counting.--Each name as it is written by the clerks is numbered, and the supervisors in checking the register do so by writing the number of the vote. At the close of the polls, therefore, the number of persons who have voted is known. The ballots are then turned out of the box upon a table, and, without being unfolded, are carefully counted, to see whether they correspond in number with the records. If, as once in a while happens, it is found that there are too many ballots, those in excess are drawn hap-hazard from the pile by the supervisors and destroyed. The ballots are then unfolded, and the count of the persons voted for is carefully made and recorded. These proceedings are all open to the public.
Reporting.--In local elections, the result of the vote is read by a clerk to those present. An abstract of the vote is filed in the office of the clerk of the corporation, and a list of the persons elected is sent to the auditor (clerk) of the county. The names of the justices of the peace and the constables are reported to the clerk of the court.
In general elections, the abstract of the vote is sent to the county auditor. He makes a general abstract of the vote of the county on state officers, members of congress, and presidential electors, and sends it to the state auditor. He also sends to the same officer a list of the persons elected to county offices. An abstract of the vote is published in one or more of the county papers.
Canvassing Boards.--The persons composing these boards are designated by statute. The secretary of the organization is always a member. He is usually assisted by two or more judicial officers.
Certificates of Election.--These are furnished to officers-elect by the secretary of the organization. Certificates of members of congress and presidential electors are signed by the governor and the secretary of state, and are authenticated by the state seal.
Defects.--With all the thought that has been given to the subject, it is still an unsolved problem how to secure "a free vote and a fair count." Of the two purposes given above to be subserved by the use of the ballot rather than by viva voce voting, the first is too commonly not realized. Perhaps the greatest danger to our government is bribery or overawing of the voter.
A remedy suggested.--The main reliance for the purity of the ballot must of course be the intelligence and uprightness of the people, and he who enlightens and uplifts one or more individuals is to that extent truly a patriot.
The second reliance is the removal of temptation. There may be "honor among thieves," but wrong doing makes a person suspicious, and if the briber cannot see the bribed deposit his ballot he has no good reason for believing that he did as directed.
In Australia they have a plan which seems to obviate bribery, and to have certain other incidental advantages. The plan includes two main features: 1. The printing of ballots at state expense, the ballots to contain all the nominees of all the parties and appropriate blank spaces for the insertion of other names; 2. The secret preparation of the ballot by the voter and his casting it in the presence of the officers only. The operation of the plan slightly modified, as now proposed in Massachusetts, is briefly this: In the polling room as now, is the ballot-box; this none but those in the act of voting and the officers are allowed to approach. As the voters enter the enclosed area a stile numbers them, and an officer hands each a ballot, containing the names of all nominees. The voter takes this into a booth, and makes a cross in ink opposite the name of each person that he wishes to vote for. Having thus prepared his ballot alone, he deposits it in the usual way.
The advantages promised by this plan are obvious. The printing of the ballots at state expense would do away with one of the pretexts for bleeding a candidate for "legitimate expenses." It would take their occupation from the ticket-peddlers, and do away with the deceiving "pasters." The electors would be freed from the nuisance of personal solicitation or dictation. The polling-places would be quieter and more orderly. Best of all, it would greatly minify the evils of bribery for reasons given above.
The principle is certainly a good one, and the machinery is worthy of the careful consideration of our legislators.
Later: This system is now used in several states.
WHY AND HOW NOMINATIONS ARE MADE.
A political party may be defined as a number of persons holding similar views in relation to one or more questions of public policy, and who through unity of action seek to have these views prevail.
The great instrument for securing unity is the convention. It may be a mass meeting, or, as is more usual among the large and well-organized parties, a convention of delegates. In either case it is, be it remembered, not a part of the elective machinery designed by the legislature, but a political device to increase the chances of victory through unity of purpose and action.
Party organization consists of "committees"--town, village, city-ward, county, state, and national. The local committees are chosen by the resident partisans; the county committees by the county conventions; the state committees by state conventions; and the national committee, consisting usually of one member from each state, by the delegates of the respective states to the national convention. Each committee chooses its own chairman and secretary. Besides those mentioned, there are district committees, such as congressional-district committees, senate-district committees, etc., whose members are appointed in a manner similar to that given above. The term of a member is, as might be expected, from the close of one regular convention to the close of the succeeding one. Thus a town committeeman's term is one year, while that of a national committeeman is four years.
The mode of nominating a candidate for the presidency of the United States will illustrate the way of making nominations in general.
1. By long-established practice, each state is entitled to twice as many delegates to the national convention as the number of its presidential electors, and each territory to two delegates. Thus, Minnesota being entitled to nine electors, may send eighteen delegates: and New York, having thirty-six electors, is entitled to seventy-two delegates. Each delegate has an alternate, who acts in the delegate's absence.
2. Though the popular election does not take place until November, the national conventions are usually held in June or July. This is probably to allow plenty of time for the campaign.
3. To allow the machinery time to grind out the delegates, the national committee, having early determined upon the time and place for holding the convention, issues its "call" some months in advance, say in February or March. This is published in the newspapers throughout the country.
4. The next step in the process is the issuance of calls by the several state committees. These are issued as soon as practicable after that of the national committee, and usually appoint the state convention for the latter part of May.
5. In some states all of the delegates to the national convention are chosen by the state convention. But the number of states is increasing, and properly so, in which each congressional district chooses its own two delegates, leaving only the four "delegates at large" to be chosen by the state convention. In these states, the next step is the call of the district committee for a convention slightly antedating that of the state.
6. As soon as practicable after the district call is announced, the several county committees issue their call for county conventions, to be held shortly before the district convention.
7. Lastly, the local committees issue their calls, usually giving a week or ten days' notice. The local convention is called a "caucus."
8. Then in succession the local, county, district, state, and national conventions are held. The caucuses send representatives to the county conventions, which in turn choose the deputations to the district and state conventions, and these finally select the delegates to the national convention. An equal number of "alternates" are chosen at the same time. The state convention also names the presidential electors to be supported by the party.
Thus the national convention is the first to be called and the last to be held, while the caucuses are the last to be called and the first to be held. The caucuses are the real battling-place for the people.
The delegates from each convention receive certificates of election signed by the chairman and secretary thereof. These "credentials" are given to prevent fraud, and constitute the delegates' title to seats in the convention to which they are sent.
The first step taken in the national convention, after securing a "temporary organization," is the appointment of a committee on credentials and another on permanent organization, by the temporary chairman. When the former committee reports, it is known who are entitled to participate in the proceedings; and when the latter committee reports, the convention almost invariably adopts the report and thereby perfects its organization. A committee on rules and one on platform are then appointed.
The states are then called in alphabetical order, and each one that cares to, presents to the convention the name of her "favorite son." Thus in the republican convention of 1860, when Illinois was called, the name of Abraham Lincoln was presented; and when New York was called, the name of William H. Seward was presented, and so on.
When the "roll of the states" is completed, the balloting begins. In the republican convention, nomination is by majority vote; in the democratic, it takes a two-thirds vote to nominate.
The vice-president is then nominated in a similar manner.
After adopting a platform the convention adjourns.
HOW CONGRESS IS ORGANIZED. [Footnote: See also Among the Lawmakers,
Studies in Civics · The Wunder Library — complete classics, free to read, with narration.