Electors for President and Vice President.
When the voters go to the polls on election day to vote for President and Vice President every four years on the first Tuesday after the first Monday in November they really cast their ballots for the electors who were nominated at the state convention. The names of the state electors of each party are printed on the ballots under the party name. The ones receiving the most votes are elected, and are morally bound to vote for the candidate of the party that elected them.
The campaign continues until the election on the first Tuesday after the first Monday in November. The electors elected in November meet at their state capital in January and vote for President and Vice President. The result of this vote is dispatched at once to the President of the Senate at Washington, D. C. The electors of the different states meet at Washington on the morning of the second Monday in January after their election, and give their vote at or after twelve o'clock according to law.
On the second Wednesday in February succeeding the meeting of the electors, the Senate and House of Representatives meet in the Hall of Representatives at 1 o'clock p. m. with the President of the Senate presiding.
Two tellers are appointed in each House to whom shall be handed, as they are opened by the President of the Senate, all the certificates and papers purporting to be certificates of the —— electoral voters, which certificates and papers shall be opened, presented and acted upon in alphabetical order of the states; said tellers having then read the same in the presence and hearing of the two Houses, shall make a list of the voters as they shall appear from the said certificates, and the votes having been ascertained and counted, according to law; the result of the same shall be delivered to the President of the Senate, who shall announce the result of the vote, which announcement shall be deemed a sufficient declaration of the persons elected President and Vice President of the United States, and together with the list of voters be entered on the journals of the two Houses.
If no one receives a majority of all the electoral votes the Constitution provides that the House of Representatives shall choose a President and the Senate a Vice President. (Article XII, National Constitution.)
The President and Vice President are inaugurated on March 4th succeeding the election.
They take the oath of office on a platform on the east front of the Capitol. The President delivers an address outlining his policies, then returns to the White House.
CHAPTER IX.
Taxation.
T
The national government is supported by taxation in various ways, and it requires a great amount of money to carry on the business of our country even in times of peace—over $2,000,000,000. This money is raised through a system of taxation of two kinds—direct and indirect.
A direct tax is a tax on real property or a poll tax.
An indirect tax is a tax on one individual, but is indirectly paid by another. (Taxes assessed on merchandise are indirect, as the consumer pays them.)
Most of the money is raised by import duties and excise taxes.
Import duties are taxes on imported goods.
Excise tax is a tax levied on goods manufactured in this country.
Duties are taxes on goods imported from foreign countries. The consumer on imported goods indirectly pays the duty assessed by the government.
There are two kinds of duties—specific and ad valorem.
Specific duties are fixed amounts levied on certain commodities as the yard, pound and gallon.
Ad valorem duties are levied at a certain rate per cent on the value of the articles taxed.
Duties are leviable on either imports or exports.
Imports relate only to goods brought into the country from abroad.
Exports relate to goods sent out of a country.
There is a special system for the collection of import duties, by naming many places along the coast to be used as "ports of entry," where custom houses in charge of collectors have been established. "Each custom house has a collector and the government has employed a large force of officers and special agents to overtake any dishonesty—attempting to smuggle goods through without paying duty."
The state legislature levies the state tax, the city council the city tax, and the taxes to keep up the national government are levied by Congress.
The law making power of Congress and state legislatures not only have the power of passing laws, raising money by taxation, but also the right and power of saying how that money shall be spent.
There are several kind of taxes collected for the benefit of the county, town, city and state, viz.: Poll tax, income, inheritance, franchise, property.
Poll tax: This is a tax on the person and not on property. A male citizen twenty-one and over must pay a poll tax of $1.00 even if he has no property. He must pay this tax before he can vote. In Kentucky the poll tax is one dollar.
Income Tax: There is an income tax levied on the income one receives and not on the amount of property he has. It is levied on salaries or profits upon business. Unmarried persons with an income of over $1,000.00 and married persons with an income of over $2,000.00 must pay an income tax.
Inheritance Tax: Many states have an inheritance tax levied on property inherited. This tax is really designated to reach wealthy people, and is easily collected since probate court records state the amounts. Kentucky has an inheritance tax, drawn and introduced by L. F. Johnson, of Frankfort, in 1906.
Franchise Tax: The government or state gives to a person or corporation special privileges, the rights to use the streets of a city for railway, water, lighting, gas plants, etc., is considered valuable property in the right vested in them by their franchise. This is really a source of income and should be taxed.
Property Tax: Property owners pay a large part of the money raised by taxation. Personal property which includes bonds, stocks, mortgages, household goods, jewels, etc.
Real estate which includes houses, lots, lands and building.
While taxes are levied upon real estate there are some kinds of property exempt from taxation, viz.: public institutions and libraries, cemeteries, school houses, churches, and other public buildings.
A great amount of revenue is derived by state and local governments from licenses, fees and special assessments. Men and women engaged in certain kinds of business must pay to the national, state and local governments a license or fees, as merchants, peddlers, manufacturers, pawnbrokers, etc.
A fee is a sum paid to an officer of the government, state, city or county for performing some public service or for a license in business. If you wanted to get a deed to land recorded you would have to pay the officer a fee.
The expense of our government is enormous, but the paying of taxes is one way in which all must take part.