who are too old to work? Name all the ways in which a county provides for unfortunate people.

7. Secure copies of deeds, mortgages, tax receipts, warrants, legal notices and as many other documents as you can from various county officials. A great deal of practical information can be gained in class in this manner.

8. It is suggested that the class organize as the Board of Supervisors and carry out the usual duties of that body. 9. Suggested question for class debate: Resolved, that State aid should be given for the purpose of making permanent roads.

10. Make out a table in your note book similar to the one on the following page, but on a larger scale, and fill all blanks.

CHAPTER VI

ΤΑΧΑΤΙΟΝ

The Purpose of Taxation. We have learned in the preceding chapters that local government, in its various forms, is engaged in many activities for public welfaresuch as the construction and repair of highways, building bridges, maintaining public buildings, dispensing justice, protecting society and maintaining schools. We have learned that those engaged in public work receive compensation for their skill and labor, and that other expenses are daily incurred. The question naturally arises, where is the money for paying all these expenses obtained? To this question there is but one answer. It is obtained from the people. The people receive the benefit of these activities, and it is just and right that they should pay the expenses incurred.

For this reason all governments make provision in their organic law for securing from the people the revenue necessary to meet the government's expenses. Taxation is, therefore, the lawful taking of private property for public purposes.

Method of Taxation. In order that any system of taxation may be just it must be uniform, that is, each adult person should contribute according to his means to the support of the government. That this may be done, laws governing the levying and collecting of taxes have been carefully prepared. In Iowa these laws require the following steps:

1. Assessment. All taxable property is divided into two classes, real estate and personal property. Real estate includes land and buildings. Personal property includes all other property. It is necessary that the taxing authorities have a means of learning the value of the property owned by each person residing within the territory under their jurisdiction, whether that territory be school district, civil' township, county or state.

The first official with whom we come in contact in the process of taxation is the township assessor, as we have already explained (Chapter III, page 18). This official is required once a year to make a list of the property of each resident of his township who is subject to taxation. The assessor is required to list the property at its actual value, but it is assessed at only one-fourth its value. Personal property is valued each year, but the value placed on real estate one year is used the next. That is, real estate is valued only once in two years. Each property holder is required to make to the assessor a statement under oath as to the amount and value of his property. Failure to make this statement is considered a misdemeanor, and is punishable by a fine of not more than $500.

The assessor receives from the county auditor, by January 15 of each year, two books, and he records in each of them all the items relating to the property assessed. He is required to complete the work before the first Monday in April.

2. Equalization. The second step in the process of taxation is equalization of taxes, or review of values. One of the assessor's books is delivered to the township clerk, on or before the regular April meeting of the trustees, and is used by them in reviewing the assessments. The trustees examine the assessor's book to see that none of the property has been listed too high or too low. Any person who thinks

his property has been unjustly assessed may appear before the trustees at this meeting and petition them to correct the assessment. After the values have been reviewed, the books, together with the estimate of the taxes necessary for the township, are submitted to the county auditor.

In a like manner, the board of supervisors of the county acts as a board of review in equalizing the valuation of property in the townships of the respective counties, and, finally, the executive council may act as a state board of review to equalize values among the counties. The assessment is based largely upon the judgment of the township assessor. Suppose that in any two townships of a county, the assessor should in one township fix the value of property at as low a rate as possible, and the other one as high as possible. This would not affect the amount to be raised for local purposes, as the local boards estimate the amount of money needed, and not the rate of tax to be levied. But the township having the higher assessment would be obliged to contribute more than its share for the support of county and state government, since the estimates for county and state revenue are based on the assessed value of property at a certain number of mills on a dollar.

3. Levy of Taxes. In order to understand how taxes are levied, we must first know the different units of government over which the different taxing bodies extend their control. Beginning with the smallest unit and extending upward in the scale, these are, the subdistrict, the school township, the civil township, the county and the state. The voters of any subdistrict may, within certain limits, by vote increase their rate of taxation for school purposes above that voted by the school township; the board of directors of the school township determine the amount of money necessary for the support of schools under their