A LESSON ESSENTIALLY DEDUCTIVE

A part of a larger topic plan on taxation. The children have begun the study of taxation by inquiring how policemen, street cleaners, firemen, and other city employees are paid; how money is secured to run the schools, to provide water, and the like.

Teacher’s aim: To teach how to determine the amount of taxes to be paid when the assessed value of the property and the rate of taxation are known.

George, did you find out the assessed valuation of your father’s house and lot?

Henry, did you find the rate on real estate?

Pupil’s aim: Let us try to find out how much tax George’s father must pay on his house and lot.

Subject Matter

Houses worth $4,250
$18,400
$1,260
$1,500
$7,500
$800
$12,000

Method Of Procedure

Assessed Rate Of
Value Taxation
$4,200$2.20
$16,750$1.35
$425,000$1.90
$1,000$0.78
$56,000$1.64
$400$2.18