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The President, acting through the Secretary of State and diplomatic agents, negotiates treaties with foreign powers. After a treaty has been framed, if it meets with the approval of the President, it is sent to the Senate, where it must be ratified by a two-thirds vote (95). If it is successful in the Senate it is sent to the foreign government for ratification. When it has been ratified by the foreign power the treaty is law for all the states whose governments have signed it.

A treaty provides for the peaceful intercourse of two or more nations in the future. How shall questions and disputes arising out of past transactions be settled? One nation has wounded the pride of another, or has trespassed upon its boundaries, or damaged its commerce, or maltreated its citizens; how shall the injured nations find redress without declaring war! Nations which are capable of a humane and enlightened policy may find a peaceful exit from the most exasperating situations: they may submit their differences to a court of arbitration, just as private citizens often submit their differences to arbitration in order to avoid a battle in the courts of law.

Nations wishing to settle a dispute by arbitration enter into a preliminary treaty, and agree upon a method of selecting the members of the arbitration board, appoint a time and place for the meeting of the board, and define precisely the question to be settled. The arbitrators, like impartial judges, listen to the claims of the several states, investigate and weigh the facts pertaining to the case, and render a

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decision in accordance with the facts and the principles of justice. When the decision of a board of arbitration has been fairly obtained, all the nations affected by it are under the most solemn obligations to acquiesce in it.

During the nineteenth century international disputes were settled by arbitration more frequently than ever before, and in the number of cases submitted to arbitration the United States led the nations of the world. The increasing success of arbitration, and the expressed desire of many of the great powers to adopt it as a substitute for war, have encouraged lovers of peace to look forward to a time when the countries of the earth shall agree to submit all differences to

permanent board of international arbitration. If such a tribunal shall be constituted and its decisions obeyed, peace may be permanent and the money and talents and energy that are devoted to the support of war will be devoted to commerce and industry.

For preventing the sudden outbreak of war the following plan has been proposed: All the great nations of the world are to join in a Peace League and are to agree that, when a dispute arises between two countries, the question in dispute, if it cannot be settled in the ordinary manner, shall be submitted to a court, or to a Council of Conciliation," and that neither nation shall begin war upon the other until the court, or council, renders its decision. After the decision is rendered the nation against which the case is decided may go to war if it wills to do so, for it will not be compelled to abide by the judgment of the court. If the war between two nations of the Peace League is begun before the question in dispute is submitted to a tribunal, then all the other nations are to join together and use their military and financial forces against the nation that strikes the first blow.

CHAPTER XY

TAXATION

GOVERNMENT in America must receive its revenge through the consent of the legislature. When the legislature makes a general call upon the citizens for contributions for the support of government, it is said to tax them. When the levy or call is properly made the contribution is compulsory and cannot be escaped. A tax, therefore, may be defined as an enforced contribution of money levied by the legislature on persons, property or income, for the support of government. Property is the thing universally taxed. If any property escapes taxation, it is not as a rule the fault of the law, for legislators attempt to tax almost everything upon which a tax can possibly be laid. For the sake of system they divide property and other subjects of taxation into classes and name the tax according to the class upon which it is levied. The kinds of taxes which are usually collected are the following:

1. The general property tax, levied (a) on real property, which includes lands and buildings and other things erected on land, and (b) on personal property, which includes such things as household furniture, money, goods, bonds, notes of promise, stocks, mortgages, jewelry, horses, carriages, automobiles, and farming implements.

2. The income tax, levied upon income whether from wages or salary or profits upon business.

3. The inheritance tax, levied upon property acquired by inheritance or will. Sometimes this tax is regarded as an income tax, an inheritance or legacy being considered as nothing more than a part of the yearly income.

4. The corporation tax, levied upon private corporations. This tax sometimes takes the form of an income tax levied upon the corporation regarded as a person; sometimes it is levied upon the bonds and stock of the corporation. In a few States it is levied upon the earnings of the corporation.

5. The franchise tax, levied upon a privilege granted by government. When a city council confers upon a corporation the right to operate a trolley line upon a certain street, the right conferred is a franchise, and upon the value of this right the franchise tax is laid. Though franchises are not material, visible property they have nevertheless been declared by the Supreme Court of the United States to be property. Sometimes franchises have an enormous value. For example, while the tangible property, the rolling stock, rails, wires and power-houses of a trolley company may be worth only a million dollars, the right to use the street (the franchise) would not be sold for a sum several times as great. Sometimes a corporation is compelled to pay both a franchise tax and a property tax on its material possessions.

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