ballots. After six months the voted ballots are destroyed. The supervisors of the county meet as a county board of canvassers on the Tuesday immediately following election, and ascertain, from the reports sent in by the towns, who have been elected to county offices and the vote of the county for state offices. The supervisors make three certificates stating the results of the returns from their counting, and send one to the governor, one to the secretary of state, and one to the comptroller. The secretary of state summons the attorney-general, the state treasurer, the comptroller, and the state engineer and surveyor to meet him in Albany on or before December 15. This body constitutes the state board of canvassers. At this meeting the county returns are gone over and the result of the voting for state officers is officially announced. A plurality only is necessary for election to any office.

QUESTIONS ON THE TEXT

1. Who are qualified to vote in this state?

2. Give the constitutional qualifications of a voter, and show the importance of these qualifications.

3. What are the essential provisions of the constitution in regard to bribery of voters and bets on the result of an election?

4. Give the substance of the provision of the constitution regarding registration of voters. Give the reason for this provision. 5. When is the general election held in this state? Mention the chief provisions for securing an honest ballot.

6. What national and state officers will be chosen in the coming November election? Give the complete list.

7. Describe the process of choosing a governor, from the primary to the final result.

8. What are the advantages and disadvantages of the present mode of voting in this state over that which formerly prevailed?

CHAPTER XVI

STATE FINANCES

State Budget. It will be seen, from a study of the activities of the state, the various administrative departments, boards, and commissions, that the state is very much in need of funds. From an estimate furnished by each of these departments the legislature determines the amount of money needed to conduct the state's business for the year. This is called a budget, and the appropriations bill specifies in detail the amount of salaries, traveling expenses, furniture, general maintenance, etc., concerning the state departments and institutions. This bill is enacted into law.

Sources of Revenue. The state has various sources of revenue. The principal sources (in 19151) and their relative values, are taxes upon corporations, amounting to $11,634,000.84; upon inheritance, amounting to $11,163,478.40; liquor tax, amounting to $9,360,099.31; stock-transfer tax, amounting to $2,056,687.06; mortgage tax, amounting to $1,390,746.98; and the tax on motor vehicles, amounting to $1,528,220.73. All property may be taxed by the state unless exempted by state law, but for several years there has been practically no direct state property tax other than that which is required to meet the state debt. New York's location makes it a very desirable base for corporate activity, and since these corporations enjoy protection and

1 See Legislative Manual, 1915 edition, p. 711.

benefits from the state laws, the state feels that they should contribute to the expenses of the government. It should be understood, however, that such payment of legitimate taxes is not to give such corporations any advantage in administrative or legislative matters.

Apportionment of Taxes. After the state has decided upon the amount needed for the year, and the county equalization of assessed valuation has been completed by the state board of equalization, the comptroller apportions to each county its share of the state tax and certifies the same to the board of supervisors in each county. The board of supervisors has previously acted as a county board of equalization in equalizing the assessed valuation of each town. To the state tax is added the necessary county tax, which total tax is divided among the towns and cities. To the town's or city's share of the state and county tax is added the town or city tax, and this grand total is the sum to be raised. The total assessed valuation of property forms the base, the tax to be raised forms the percentage; dividing the percentage by the base gives the rate of the taxation, or the sum to multiply each person's assessment by to determine the amount of his tax.

When the total tax is collected, the superintendents of highways receive the moneys voted for the improvement of roads and bridges, the superintendent of the poor the moneys voted for the care of the poor, the supervisor the money for the town expenses, the city treasurer the money for the city government, and the balance is turned over to the county treasurer. The county treasurer pays over to the comptroller the state's share of the money thus received, and from the county's share such charges against the county as have been duly authorized. The comptroller and the county treasurer may sell real property on which

the taxes are unpaid, and the local authorities in cities may do the same for the collection of unpaid city taxes. If the delinquents pay their taxes and the costs involved in the sale, they may recover their property.

Tax Districts. The state is divided into tax districts, which are usually the same as a town or city as to territory. In each of these districts three assessors are elected by the people if the district is a town, and are either elected or appointed in a city. These assessors place a value upon all real property (houses and lands), and upon all personal property (that is, movable property) if the amount can be ascertained. This valuation is entered in a book opposite the owner's name, and the resulting list of names and property values constitutes the assessment roll. If any person is dissatisfied with the value assigned his property, he may appear before the assessors on grievance day, a day set for the purpose of adjusting differences, and try to get a satisfactory valuation by swearing off his assessment; that is, by making oath that he has been overassessed. If he cannot get satisfaction in this manner, he may appeal to the board of supervisors for their decision. The assessment roll, when completed, is sent to the town or city clerk. When the board of supervisors meets in annual session, the assessment roll of each tax district is taken before it and carefully examined. When examining the assessment rolls, the board of supervisors acts as a county board of equalization and has power to change the assessed valuation of the real property of any tax district, with a view to producing a just relation of assessment in the several districts. The board has, however, no authority to change the total assessment of the county. In much the same manner the state board of equalization meets annually at Albany to adjust the balance between county

assessments, working from data furnished by the state tax commissioners, who are in a way state assessors.

Tax Defined. A tax is a sum of money or definite service lawfully taken from the people by the federal, state, county, or local government for its support. This right of the state is called eminent domain, which means that the state reserves to itself the right to appropriate private property for the public good after giving a just compensation. Inasmuch as we choose the officers who levy our taxes, and since we determine the kind of government we want and the officers to administer it, we ought cheerfully to pay our taxes, which is a kind of insurance paid for the security of cur persons, our property, and our education.

QUESTIONS ON THE TEXT

1. How is the state budget made up? How is it authorized? 2. Mention the sources of the state's revenues for current expenses. How are taxes distributed after collection?

3. For what purpose does the state lay a direct property tax? May it lay a property tax for current expenses of government?

4. After the state budget has been determined, who determines what each county's share is? To whom does he report? 5. How is the tax rate determined? What is a tax?

6. What is a tax district? Why are taxes necessary?

7. What are the duties of the state board of equalization? of the county board of equalization? By what other name is the county board called when doing other work?