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lands are deemed abandoned and are turned over to the commissioner of the state land office as homestead lands.

Suggestions and Material.

If convenient secure a talk before your class from your supervisor or someone who has served in that office on the manner of making the assessment.

An interesting study may be made of the relative valuations of neighboring townships or wards as compared with the one in which you live. Account for the difference.

Similar comparisons may be made of the valuations of school districts and the amounts expended in these districts for the support of schools. Consult the supervisor for these figures.

Children may be encouraged to bring old tax receipts from their homes. Review land descriptions. Note the relative amounts of the different tax items. Which is largest?

Which is smallest?

Discuss one by one the reasons for exempting the different items mentioned from taxation.

Make a tax`table showing how the roll is made out. Secure a tax sale list from the newspaper at the time of publication and preserve for reference.

Questions on the Text.

When and by whom is the assessment made?

What facts do the rolls show?

How is the amount of school tax determined?

How does the supervisor learn the amount of the school tax?

What is done in fractional districts?

How is the amount of township tax determined?

How much money may a township raise annually?

What is dog tax and why is it raised? How much is it? How is it disposed of?

How does the supervisor learn the amount of county and

state tax apportioned to his township?

What is highway tax and how is it determined?

Name all the taxes one is called upon to pay.

Who apportions the state tax? How?

How is the roll made out?

What property is exempt from taxation?

When and how are the township valuations equalized? Which valuation does the supervisor use in spreading the tax?

What is the purpose of the county equalization?
When and by whom is the state equalization made?
When does the township treasurer receive the roll?
When and where may taxes be paid?

How is the township and county protected?

How does the treasurer dispose of the taxes collected? What action is taken if taxes on personal property is not paid?

When and how is the treasurer released from his bond? Is there any opportunity to pay a tax after it has been returned to the county treasurer?

What disposition is made of unpaid taxes by the county treasurer?

Give the successive steps in the sale of lands for the taxes by the auditor general.

When is the tax sale held?

What final disposition is made of lands that cannot be sold by the auditor general?

Home Study Questions.

What is personal property? Real estate?

Give several examples of each kind of property.

How much money is raised by tax in your districts for school purposes?

What are the different sources of school support?

What is the value of the personal property in your township or ward?

What is the value of the real estate in your township or ward?

Find by inquiry how real estate sells compared with its assessed valuation.

What is the rate of taxation in your township or city? Is it increasing or decreasing? Why?

What are taxes? Why are they necessary?

Are taxes considered a burden? Why?

Does any one escape taxation?

What are direct taxes? Indirect?

Are the benefits received in proportion to the amount paid?

CHAPTER VIII.

VILLAGES.

Incorporation.-Any part of a township or townships not included in any incorporated village, containing an area of not less than one square mile and a resident population of not less than three hundred persons, may be incorporated as a village. Application is to be made to the board of supervisors of the county by not less than thirty legal voters residing within the territory. It is required that a census be taken within sixty days previous to making the application, and that four weeks' notice shall be given of the intended application by posting notices and by publishing in newspapers. The board of supervisors shall hear all parties interested, and having become satisfied that all legal requirements have been complied with, may make an order declaring the territory an incorporated village by the name specified in the application or designated by the board.

Officers. There shall be elected in each village a president, six trustees, a clerk, assessor and treasurer, who shall be ex officio collector and shall not be eligible to the office more than two successive terms. The term in each case shall be one year, excepting of the trustees, which shall be two years, three being elected each year.

The president appoints a marshal, a street commissioner and other officers as may be provided for by the village council.

Vacancies in elective offices shall be filled by the council, in appointive offices by the president.

Elections. The annual election occurs on the second

Monday in March. Special elections may be called by the council as may be necessary. The president, clerk and two trustees or any four trustees to be appointed by the council shall be the inspectors of election. The council appoints a non-partisan board of three election commissioners to pre`pare and print the ballots. The elections shall be conducted in the same manner as general state elections. The council meets on Thursday following the election and determines the results. In case of a tie the council makes a choice by lot. A village having more than six hundred fifty electors may be divided into two or more voting precincts.

Duties of Officers. (a) President.-The president is the chief executive officer of the village. He presides at all meetings of the council, but votes only in case of a tie. He is a conservator of the peace and may exercise within the village, the power of sheriff to suppress disorder. The council elects a president pro tem to preside in the absence of the president.

(b) Clerk. The clerk keeps the records of the village council and is custodian of the corporation seal and all books and papers belonging to the village. The clerk is accountant of the village and draws orders on the treasurer for all claims after they have been allowed by the council.

(c) Treasurer. The treasurer shall have the custody of all money belonging to the village, paying out the same upon the order of the clerk and president and keep an account of all receipts and expenditures. He shall collect all taxes. raised.

(d) Assessor. The assessor makes an assessment roll for the village at the same time and in the same manner and form, as the supervisor for the township. The assessor and two other electors appointed by the council act as board of review. After the rolls have been certified to by the council the assessor apportions and extends the taxes and delivers the

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