FOOTNOTES:

[2] A bill is now before Congress to change this law and make it possible for a married woman to choose her country for herself, as a man does, and to require that she be obliged to go through the same process of naturalization that a man does, including the oath of allegiance. It is only through a Federal law that this change can be made.

VIII
POLITICAL PARTIES

A political party is a group of voters organized for the purpose of putting certain policies into effect, to elect certain men to office, and to control the machinery of government. Under a popular government, where public officials are chosen by the people and political policies are formulated by them, political parties have seemed the most expedient device as yet discovered to accomplish these ends.

The political party was not originally a part of the government; but as the country developed and government needs and opportunities multiplied, party machinery grew more complex, and its powers increased to such a dangerous degree that for the sake of its own integrity, the State was forced to regulate it. Party conventions, primaries, and much of the party machinery are now controlled by law.

Two Parties: The United States has always had two principal parties. They have had different names, and under the same name they have advocated different principles. The first parties were the Federalists, who believed in a strong central government that should exercise all the powers that the Constitution could be interpreted to permit, and the Anti-Federalists, who believed in limiting the functions of the Federal government and reserving as much power as possible to the States.

The Republican and Democratic Parties: It is difficult to define the difference between the present principal parties. The Republican party is the successor of the Federalists. It was formed shortly before the Civil War to prevent the extension of slavery. In general it has believed in a liberal interpretation of the Federal Constitution, and has wished to see the powers of the National government extended. The Democratic party has advocated “States’ rights,” the right of the individual States to settle their own affairs. It has held to a strict interpretation of the Constitution, and has believed in limiting the power of the National government. Besides the doctrine of States’ rights, the principal difference between the Republican and Democratic parties has been the tariff. The Republican party has advocated a high tariff, and the Democratic party a tariff “for revenue only.” While these have been the two issues most discussed between the two parties, even on these questions the lines have often been confused. Democratic members of Congress have advocated measures which distinctly contradicted the principles of States’ rights, and the Republican party as often has adopted them for its own purposes. The Democratic party has not always stood on its low-tariff platform, and Republicans have often been against protection. Even before the present war old party lines had begun to fade. With the dangers threatening the country, which war has brought, these lines have been almost obliterated. What they will be when the war is over no one can predict with certainty.

The Republican party came into power in 1860, when it elected Abraham Lincoln President, and until 1913 it controlled the National government, except for two terms of four years each when Grover Cleveland was President.

In general the Southern States are Democratic, preserving a “solid South.” The Northern States are apt to be Republican.

The Progressive Party was organized in 1912 as the result of a split in the Republican ranks, by men who wanted more progressive measures than those advocated by either the Republican or Democratic party. It advocated public ownership of mines, forests, and water power; a larger measure of justice for the working-classes and suffrage for women. It has disintegrated, but it had a large effect in liberalizing both the older parties, and many of its policies have been adopted by them.

The Prohibition Party was organized in 1872 to bring about complete prohibition of alcoholic drinks. It has elected candidates to the Legislature and has secured an ever larger measure of local option and even State-wide prohibition.

The Socialist Party, organized in 1900, advocates government ownership of land, railroads, telegraph and telephones, mines, and all vital industries. It has become largely the party of the industrial workers.

Minor parties have come and gone, but they have usually left a lasting effect on the dominant parties.

In New York State, any organization is considered “a party” which polled at least 10,000 votes for Governor at the last election.

Party Organization: The individual voter, or group of voters, is helpless to change conditions or to elect a man. It is only through the organization of many men who want the same thing that they become effective. Political parties are organized for National, State, and local campaigns.

The great work of the political parties is the nomination and election of a President every four years. For this purpose there must be a national party organization.

The National Committee of each party is composed of one member from each State. It organizes the National Convention of the party, which is held early in the summer before the presidential election, and at which party policies are formulated, and candidates for President and Vice-President are nominated. In the spring the chairman of the National Committee calls a meeting of this committee to decide where and when the convention shall meet.

Besides nominating candidates for President and Vice-President, the convention adopts a “platform” in which is set forth the principles which the party holds and its attitude on important public questions. A new National Committee is appointed to carry on the campaign and to act until the next convention.

The platform adopted by the party at its National convention is an expression of the principles for which the party stands. A “plank” may be put in simply to catch votes; on some question the plank may not be explicit, but may “straddle” the issue. While in the main the National platform sets forth the principles to which the party is committed and its proposals for future action, the speech or letter of acceptance of the candidate for the presidency usually contains a more reliable statement of the policies which he would advocate if elected.

The State Committee is the party organization in control of the party in the State. It is composed of one man from each of the one hundred and fifty Assembly Districts in the State, who are elected by the enrolled members of the party in each district. The chairman is elected by the committee to serve for two years.

Party members are all those who at the last registration, or last general election, enrolled in the party.

State platforms count for little. They usually “point with pride” to things the party has done, and denounce the acts of the opposing party. Most voters pay little attention to them.

The County Committee consists of one man from every election district in the county; the City Committee, one from each ward or election district in the city. (New York County has its own organization, different from the others.) The chairman of each of these committees is elected at the party primaries. He is usually an experienced politician, and each committee is the party authority locally.

The Election District: The election district captain, or county committeeman, is the man who comes in direct personal touch with the voter. His business is to deliver the vote of his election district to his party. He must know every voter in his district, find out how each one is going to vote, and keep track of new voters, especially the first voter who has yet to choose his party. He is an inspector at elections; he selects poll clerks and watchers, and handles the money sent by his party to his district. The Assembly District leader or County Chairman distributes the patronage and the election district captain may recommend men to him. The more offices that can be filled, and the greater the number of “the faithful” who can be provided for, the stronger the party at the next election. The one quality necessary for the election district captain is complete loyalty to his chairman and party.

If ordinary party members pay no attention to the organization locally it is bound to fall into the hands of those who make their living out of politics.

Party Funds are contributed by members of the party, subscriptions from interested men, from party candidates and interests which expect to be benefited if a certain party comes into power.

It is a crime to levy on the salary of any public official for campaign expenses, but such contributions are often still expected.

If a party elects its candidate, he has many officials to appoint, and these offices are often unfortunately regarded as rewards for party loyalty and work. The civil service was created to take offices away from party control and prevent the “spoils system.”

The Use and Abuse of Party: The political party has a very definite place in popular government. In the conduct of a campaign organization is indispensable. The danger lies in the difficulty of sufficiently safeguarding the interests of the public from the spoilsmen of either party. It is through the party that citizens must work for political measures, but it is also through the party machine that anti-social forces are able to successfully carry out their plans.

There is tremendous power for a party in its control of the government of a city or a State. A multitude of offices have to be filled, franchises to be granted, valuable contracts let, and there are a thousand opportunities for public plunder and private enrichment. The party in power nationally, has untold possibilities in the control of the fabulous resources of the country. In order that a party may come into power in the National government, it is necessary for it to be in control in the State, and to control the State it tries to hold minor political divisions. To gain control locally it partitions out the offices where they will do the most good; it gains support from every quarter through any means; it seeks to have men in positions of authority who can be so controlled that they will subordinate everything to the party welfare.

The average voter not infrequently supports his party at all elections, without regard for the merits of the candidates. He is often a Republican or a Democrat, without any clear idea of the different principles of the two parties. Or he may have become a Republican or a Democrat because he agreed with the party in regard to some National question. So he follows it blindly in State and city elections, which have nothing to do with National questions. It is seldom that important issues of party principles are involved in a local election; but the tradition of party support is strong and the temptation to hold party allegiance even at the expense of the public is almost irresistible.

The Independent Voter: Undoubtedly the number of independent voters is growing. Whenever for any reason a group of non-partisan voters abstain from party allegiance, are alert to the sincerity of party promises, and are watchful of the qualifications of candidates, both parties begin to clean house and put up as candidates the best men available, in order to bid for the independent vote. Such a body of non-partisan voters may be the decisive factor in an election, especially if the two parties are about evenly divided.

The independent voter is not popular with the machine politician. The larger the number of non-partisan voters the more difficult it is for him to perform his duties, and to control and deliver the vote.

In city and village elections, party issues have no place, and there is a growing feeling that qualification for office should be the only consideration.

It all comes back to the voting citizen. Politics and political parties are what the people make them.

IX
HOW CANDIDATES ARE NOMINATED

While any man’s name can be put in nomination for any office, he has little chance of being elected in most elections without being the candidate of a political party. For a long time parties were allowed to nominate candidates as they chose, and party bosses dictated nominations without regard for the wishes of the rest of the party or for the interests of the public. For some time past the State has regulated the methods of nominations.

Candidates for all offices are nominated in one of three ways: (1) At a party convention; (2) by direct primaries; (3) by petition.

Candidates for President and Vice-President are nominated at National conventions, which are the most spectacular events of our political life. Delegates to the National convention are elected at special party primaries held the first Tuesday in April of the presidential year. Every State is allowed double as many delegates as it has Senators and Representatives in Congress. The four men corresponding to the representation of the State in the Senate are delegates-at-large; the others are district delegates. The National convention is, therefore, composed of about one thousand delegates, and its meetings draw other thousands of spectators. There are few auditoriums in the country big enough to house the convention. There are usually several candidates, each one of whom is the choice of a group of men in the party. The name of each candidate is presented to the convention by a carefully selected orator, under circumstances planned to arouse enthusiasm, and, if possible, to stampede the convention.

A majority vote is sufficient to nominate the candidate in the Republican convention, but the Democratic party requires a two-thirds vote. Sometimes not one of the candidates presented is able to secure a majority. Days may be consumed in discussion and bargaining, and in the end an unexpected candidate, a “dark horse,” may be nominated. The members of the National Committee who are to serve during the next four years are elected in the convention, one member from each State.

How Candidates for Office in New York State Are Nominated: The direct primary is the method now used in New York State by which candidates for all offices except those in towns and villages are nominated, and the conduct of these “official primaries,” as they are called to distinguish them from the unofficial primaries of the party, is carefully prescribed by State law. A primary election is held thirty days before the general election, and is conducted on the same plan and in the same general way as the election. Candidates of each party for all the elected offices are nominated by the enrolled party members. At the same time leaders for the district of each political party are elected. The ballots for each party are printed by the State and differ in color. The candidates whose names are printed on the primary ballot are designated by party committees, and other persons may have their names added by petition.

Who May Vote at the Official Primaries—Enrolment of Voters: Only those who have enrolled themselves as members of the party are permitted to vote at the official primaries. At the time of the registration of voters in the cities, or at the last general election in the country, voters are given a party enrolment blank to fill out. These enrolments are placed in sealed envelopes and opened a week after the regular election, when enrolment lists of each party are made out. Such enrolment is not compulsory, but unless a voter enrolls he is not able to take part in the nomination of candidates. By enrolling he does not pledge himself to vote the party ticket at the election (except in the case of the Socialist party); but he is allowed to vote at the primary for candidates of the party in which he enrolls.

Objections to Direct Primaries are made that few voters take the trouble to vote at them, and that the choice of candidates is very limited and is still controlled by party leaders. They are also very expensive for a candidate, especially if he is not backed by these leaders. To stand any chance of nomination a candidate has to canvass the voters and make himself known to them. A poor man cannot afford to enter a contest in a direct primary unless funds are supplied him or unless he expects to recoup himself later at the public expense. Also, as that candidate wins the primary election who receives the largest number of votes, the successful candidate may be one who has had the votes of only a small proportion of the party which is expected to support him later at the polls.

So far in New York State the primaries, even in city elections, are largely party affairs. The suggestion has been advanced that city primaries should be strictly non-partisan, and that party emblems should be eliminated from the primary ballots.

Nomination by a Convention is a method still used in some States, and until it was superseded by the direct primary it used to be the manner of nominating candidates in New York. An official party convention is made up of delegates elected by members of the party from the different parts of the State. Names of possible candidates are presented to the members in open convention, who express their choice by ballot.

Objections to the Convention System are based on the fact that the regular party convention is usually controlled by a few leaders who decide beforehand every detail of the business of the convention and make up the slate. They may trade with another group and concede part of the ticket to them in return for certain concessions which they may obtain for themselves. The delegates are often there simply to follow orders and to nominate the men agreed upon by the party bosses.

The “slate” is the list of candidates for the various offices to be filled. Nominations for these positions are usually influenced not so much by the qualifications of the men proposed for office, as by the ability of the proposed candidates to get out the vote and to add strength to the ticket, also by geographical considerations, that each part of the State or district may be represented on the ticket.

Unofficial State conventions are still held by the leading parties in New York. Their principal business is to frame a platform. This convention also appoints the central committee.

The Primary Is Important to Every Voter because it is there that policies are determined and party leaders elected, as well as candidates nominated for offices. Unless the members of the party take the trouble to vote at the primary, the choice of candidates is left to the few leaders who make a business of politics. This leaves the field clear for “the boss” to put up candidates whom he can control after election.

The vote at the primary election is always small. The proportion of voters who vote for the nomination of candidates is often as low as 18 or 20 per cent. of the vote cast at the election. The reason for this is not difficult to understand. The primary election comes at a time when little public interest has yet been aroused in the coming election. By election-time the voters have been circularized and canvassed and the newspapers have devoted much space to the subject. Also much more effort is made by the party to get out the vote at election-time than at the primary. Party leaders can count on the faithful coming to the primary election without urging, and they are the ones who often choose the candidates.

Nomination by Petition: Most candidates on the ballot are nominated by a party, but a man may also be nominated by a petition of independent voters. The petition must contain the title of the office to be filled, the name and address of the candidate, and be signed by a certain number of voters.

X
ELECTIONS

Laws concerning the holding of elections have grown much more stringent in the last few years. Every detail of the casting of a ballot is now prescribed by law and every precaution taken to insure honesty of elections. The precautions apply more to cities than to rural communities, with the result that more corruption may sometimes be found to-day in country elections than in those in cities.

Registration of Voters: In large places or densely populated districts it is impossible for the election officials to know every voter, therefore the law requires that in cities and villages of over five thousand inhabitants every voter shall appear every year before the board of registration and have his name put on the registration list. He is required to answer certain questions as to his age, his exact residence, his business, and where his last vote was cast, and to sign his own name for purposes of identification and to prevent fraud.

In smaller places and in rural districts, the signature is not required, and after a man’s name is once registered it remains on the book as long as the voter remains in the district. In practice it remains on the book until some one takes it off; and the names of men who have died or moved away are frequently found in a rural registration book.

Time of Elections: The general elections take place in the fall, on the first Tuesday after the first Monday in November. National elections for President and Vice-President take place every four years, in the year that ends with the figure four or its multiple. Elections for representatives to Congress and State elections are held the same day every two years, in the even-numbered years. City elections are held the same day in the odd-numbered years. City elections are held separate from State elections in order to keep National and State issues from intruding in the election of municipal officers. Local elections usually take place the same day, with the exception of the spring village election and town meeting.

The Election District: For convenience every county or city is divided into election districts, each with one polling-place. The average number of voters to an election district in New York State is from two hundred and fifty to four hundred. When a district grows to five hundred voters it is usually divided. In Chicago, since women were given the vote, an election district contains from five to six hundred voters. It has been found that the women vote at the hours when men are busy, and that the same election officials can handle many more votes than is customary in New York.

Election Officers: Boards of elections, appointed by the county board of supervisors, are in general charge of the elections in the county, and there is a State Superintendent of Elections appointed by the Governor. At each polling-place on Election Day there is an election board consisting of four election inspectors, two ballot clerks, and two poll clerks. The law provides that election boards and boards of registration shall consist of equal representatives from the two political parties that cast the highest number of votes at the last election. This does not apply to town and village elections. Each party also is allowed two watchers. A railing shuts in the voting-booths and tables, and no one but the election board and the official watchers is allowed under the law to be inside this railing.

The polls are open from six o’clock in the morning until five o’clock in the afternoon. Before voting begins the ballot-boxes are opened and inspected to see that they are empty. The official watchers have a right to see everything that is done. Electioneering is forbidden within one hundred feet of the polls. The voting-booths are constructed so as to insure privacy while the voter is marking his ballot, and the ballot is folded so that no one but the voter himself knows how he has voted.

The Election: When the voter appears to cast his ballot, he gives his name and address, and the registration book is consulted to see that he is registered, the number of the ballot given to him is called out by the ballot clerk, and his name and the number of his ballot are entered in the poll-book.

Official ballots are provided for every polling-place, twice as many as there are registered voters in the district.

All the candidates for one office are grouped together on the ballot, each name with a blank square beside it. To vote for a candidate the voter must make a cross with a lead-pencil (not ink) inside of the box beside the name of the candidate:

. If the cross extends beyond the box, or if the word “yes” is written, if the ballot is erased or in any way defaced, it will be thrown out at the count as void. If a voter spoils a ballot he should ask for another one. An illiterate person is allowed assistance in marking his ballot.

When the voter comes out of the booth, where he has marked his ballot in secret and folded it so it cannot be read, he gives the ballot to an election official, who announces the name of the voter and the number of his ballot, tears off the stub, and drops the ballot unopened into the box. A person’s vote may be challenged by an inspector or watcher, or at the written request of any voter. If, under oath, he is questioned and swears that he is eligible, his vote is recorded, but is marked challenged.

The Count: At five o’clock the polls are closed and the ballots are counted. They must not be handled by any one but the election officials, although the watchers may see every ballot and watch the count. The count for each office to be filled is made separately, and if there are many candidates it may take many hours to complete the count and know the result. Official tally sheets are provided. The result is filed with the County Clerk. The board of supervisors meet as a board of canvassers to canvass the result, and the returns are sent to the State board of canvassers.

The Australian Ballot is the only one used in New York State elections. It has on one ballot the names of all candidates of all parties for all the offices to be voted for. The names are grouped by offices, and the first name in each group is the candidate of the party that cast the largest vote at the last election. The only ballots shown before Election Day are sample ballots printed on pink paper, while the ballots used at the election are white. They are all numbered, and every one must be accounted for.

Until recently the ballot was printed with a column for each party, so that the easiest thing the voter could do was to put a cross within a circle at the head of the column, and thus vote for every candidate of that party—what is called a “straight ticket.” The ballot used at present requires a separate cross for every separate candidate, and so encourages independence and intelligence on the part of the voter. There are blank places so the voter may write in any name he wishes for any office.

Short Ballot: It is evident from the brief outline of the structure of government contained in the earlier chapters, that there are a great many officers to be elected. It is impossible for even the most intelligent and most interested voter to know the merits of as many candidates as often appear on one ballot. In some elections ballots are used which can be measured only in feet, and sometimes even in yards. To remedy this evil there is a strong movement toward a short ballot. This would mean cutting down the number of elective offices.

The tendency of government to-day is to concentrate the responsibility on one man or a few men, to let them make appointments, and to hold them accountable for results.

Corrupt Practices Act: The cost of campaigns and elections to the political parties and to many candidates is great. While there are many legitimate expenses connected with an election, the uncontrolled use of large funds leads to grave corruption and has brought about careful regulation by the State of money used at election-time. Contributions from corporations are prohibited.

A public statement of campaign funds must be made by every candidate and every organization taking part in a campaign, of all money received for campaign purposes and how it has been expended. This statement must be filed with the Secretary of State within twenty days after the election, and be open to public inspection. Even these precautions, while more severe than those found in most States, have not succeeded in putting an end to the corrupt use of money in elections.

It has been proposed recently that an addition to the Corrupt Practices Act should be made to require all candidates and campaign managers to file, five days before election, instead of twenty days after, a list of receipts and expenditures, so that voters might know before the election the sources of political contributions and the use to which the money is put.

A second proposal has been made in regard to the personnel of the election officers, that instead of these boards being party appointees they should be appointed from the civil service lists. It is argued that with civil service appointees handling the count of ballots there would be less likelihood of mistakes or deliberate fraud.

Oregon has adopted the plan of having a pamphlet printed by the State for both the primaries and the elections, in which is set forth the claims of candidates of all parties, and both sides of all public questions to be voted on. This pamphlet is sent at public expense to every voter in that State.

Voting-machines are expensive, but they do away with the necessity for voting-booths, and require fewer election officials. Perhaps that is one reason they have not been more popular. They register the number of votes cast for each candidate, and the result of the election is known as soon as the polls are closed, and does not have to await the long, tedious, and often incorrect count by hand.

The Use of School-houses and other public buildings for registration- and polling-places is growing more common. It not only saves the large rent usually charged for the use of other buildings for polling-places, but it also gives more room and more convenient surroundings than are afforded by the kind of place often rented for use on Election Day. Unless provision is made by a city charter or some special permission school-houses may be used in this way only by a vote of the people of the district.

The Cost of Elections in proportion to other expenses of government is small. In the budget for New York City it figures less than 1 per cent. of the total budget. At the same time it could undoubtedly be lowered by economy. High rent is paid for polling-places, double the number of ballots necessary and liberal supplies are given to each district. It was found in Chicago, when women became voters, that the cost of elections was increased very little. The supplies furnished, and the same number of election officials, were found to be able to care for a large increase in the number of voters.

XI
TAXATION

It is evident that to carry on the necessary business of a city, a county, the State, or the nation requires money. Also, since everybody shares in the benefits of government, every one should help pay the bill.

One of the most difficult problems of government is to devise a system of taxation that cannot be evaded, that will raise sufficient money for expenses, and that will treat every one with equal justice.

Taxation may be divided into two general classes, direct and indirect. Direct taxes are those imposed directly upon property or persons; such as taxes imposed upon land, personal property, or income. The term indirect tax is applied to taxes upon activities such as carrying on some business or upon buying, selling, manufacturing, or importing certain articles.

A direct tax, as a rule, cannot be evaded or shifted to some other person. Indirect taxes can be evaded by abstaining from the activity that is taxed. They can usually also be shifted to others, and are generally paid by the consumer, or user of the article that is taxed. In general, direct taxes are levied by the State and municipal governments, while the National government derives its revenue (with the exception of the income tax) mainly from indirect taxes.

Taxes for local purposes are levied largely on houses and land, on what is called real property. Personal property, which is movable property, such as mortgages, live stock, furniture, etc., is also subject to taxation, but it is assessed only upon the balance of its value in excess of the indebtedness of the person taxed. It is a more difficult tax to collect than the tax on real property, and is evaded to such a large extent that many economists believe that it should be abolished, and some tax substituted more possible to impose equally and to collect.

Village and school taxes are usually collected independently by village and school officials.[A] Town, county, State, and city taxes are assessed and collected at the same time.

Tax Districts: The State is divided into tax districts which have usually the boundaries of the township or city, and there are three tax assessors in each tax district elected by the people in the town, and usually appointed in the city.

How Taxes Are Assessed: The State Legislature decides the amount needed for carrying on the government of the State. The largest part of these expenses are met by special indirect State taxes. The remainder of the amount to be raised is apportioned among the counties according to the value of taxable property in each (see State Board of Equalization).

The county board of supervisors decides how much is needed for county affairs. The town meetings, or the town boards and the voters through voting on propositions submitted by the town boards, decide how much money is needed for the business of the towns. This sum is added to the total amount of taxes necessary for the county government, and to the county’s share of taxes for the State government, and the combined sum is the amount that must be levied on the property in that county. The amount needed to carry on the government of a city in the county is reported to the county board of supervisors and to this sum is added in the same way the proportion of county and State taxes which the city must pay.

Assessing the amount each taxpayer shall pay is the duty of the assessors. They make up an Assessment roll which must contain the name of every person in the district who owns property, and the assessed value of his property. The way the assessors do this work varies largely. The policy governing assessments in rural districts is to place as low a valuation on property as possible, in order that the total assessed valuation for the county shall be kept down, so that the apportionment given to the county for State taxes shall be low, and the larger burden of taxation shall fall on the cities. When the assessment roll is completed the assessors notify the public that it is open for inspection, and a time and place are fixed for a hearing, when any one who thinks he has been unfairly treated may complain. If such a person is not satisfied with the decision of the local assessors he may appear before the County Board of Equalization with his complaint.

The County Board of Equalization is the county board of supervisors. They have power to equalize the assessed value of the real property in any tax district in the county. They apportion the amount of State and county tax due from each town or city, add the town or city tax, then ascertain the amount each person shall pay according to the assessed valuation of his property. This sum is noted on the assessment roll opposite each person’s name and the roll then becomes the tax roll of the district.

A practical example: Suppose X owns a house and lot which the assessors value at $5,000. The county board of equalization finds that the city where X lives must raise $100,000 in taxes; $90,000 is required for the city government; $9,000 is the sum the city is required to contribute to the expenses of the county, and $1,000 is the share the city has to pay toward the government of the State. The value of taxable property in the city is $5,000,000. Every dollar of assessed property in the city must therefore pay two cents in taxes, and X’s taxes will be $100, of which $90 will go to the city, $9 to the county, and $1 to the State. A mortgage on the property does not decrease the amount to be paid.

Collecting Taxes:[3] If a person fails to pay his real-estate taxes the county treasurer is authorized to sell his property for the unpaid taxes. The property may be redeemed by the former owner on payment of back taxes with interest due and the cost and expenses of the tax sale.

Public buildings, religious and charitable institutions, are usually free from taxation; they are for the benefit of the entire community.

State Taxes: The ordinary expenses of the State government are met by revenues derived from special indirect State taxes, so that for years there was no direct State tax. State revenues are provided through taxes on stock transfers, mortgage taxes, inheritance taxes, excise, franchise, and corporation taxes. One-half the amount derived from the excise tax goes to the State and one-half to the community from which it comes.

Every stock company incorporated under any law of the State must pay a tax upon the amount of its capital stock and upon any subsequent increase. The earnings of corporations doing business in the State are also taxed.

An Inheritance Tax is a tax imposed on the transfer of property at death by will, or by operation of law in case of intestacy. The rate of this tax varies according to the value of the property or share of the recipient and his kinship to decedent. A higher rate is levied on a large bequest or share than on a small one, and a larger percentage is levied when the bequest or share goes to distant kin or to a stranger than when it goes to a close relative.

The direct property tax is now used to pay off the interest and gradually the principal of the State debt.

The estimated resources and revenues, not including the direct tax, for the State for 1918 are:

Cash balance, July 1st$11,084,423
Stenographers’ tax431,607
Excise tax5,750,000
Corporation tax20,000,000
Incorporation tax1,400,000
Inheritance tax14,000,000
Stock transfer tax6,100,000
Investment tax2,500,000
Mortgage tax1,180,000
Motor Vehicle tax2,375,000
Canal maintenance receipts150,000
Other revenues4,554,150
Total$69,525,180

The Board of Equalization meets in Albany once a year to examine the reports from the different counties of the value of their taxable property, and to equalize the amount of their taxation. The State tax commissioners, who must personally visit the counties and examine the local rolls, and the land office commissioners form this board.

Federal Taxes: The United States government even before the war required an enormous amount of money with which to conduct its business. In the past its chief sources of revenue have been custom duties and internal-revenue taxes.

Custom Duties are taxes levied on the importation of articles into the United States from foreign countries. The tariff, which fixes the rates of the impost taxes, has been a constant subject for dispute between the major political parties. Whether the tariff should be imposed “for revenue only,” or whether it should be “a protective tariff” to protect American industries and American labor from the cheap labor of other countries, has been the chief point of difference between Republicans and Democrats at National elections. Impost taxes are indirect taxes which eventually come out of the pockets of the people in increased prices of the articles imported, and incidentally they raise the prices of similar articles of domestic manufacture.

Internal Revenue or Excise Taxes are taxes imposed on business or on the manufacture and sale of articles in the United States. The most important taxes of this character are those on the manufacture and sale of liquor and tobacco. The manufacture and sale of cosmetics, perfumes, oleomargarine, and playing-cards are also subject to internal-revenue taxes. In many cases these taxes are paid by the sale of stamps to the manufacturer, who has to affix them to the article before it is sold. As with many other kinds of taxation, the public, the ultimate consumer, pays this tax.

The Income Tax is a tax on the income of a person. Many who do not own land or other tangible property enjoy an income. As a farmer has to pay a tax on his farm, so a lawyer who has a lucrative practice, but does not own land or stocks, and the man who has an income from investments, are all required to pay their share of government expenses.

The income-tax law of 1916 taxes all incomes of married couples in excess of $4,000, and all incomes of unmarried persons in excess of $3,000. To provide further war revenue, an additional tax was imposed in 1917 on the income of every unmarried person in excess of $1,000 a year, and of every married couple in excess of $2,000 a year. The rate of these taxes increases with the size of the income. The combined income taxes may amount to as much as 67 per cent. in case of the largest incomes.

Public Debt; Bonds: If the government needs more money than it wishes to raise by taxation, it can borrow it by issuing bonds. A bond is a promise to pay a certain definite sum of money at a certain time with a fixed rate of interest. United States government bonds are the safest investment in the world. The State and municipalities may also issue bonds, although the amount a city may borrow may be limited by the value of its assessed property. The interest on bonds and the payment of the principal must be met by taxation.

Bonds should not be issued to pay for the running expenses of government, because that is putting on future generations the unjust burden of paying for something for which they receive no return. Their legitimate use is to meet the cost of some improvement which will continue to benefit those who go on paying for it.

When bonds are issued provision should be made for the redemption of their principal. This is done in New York State by raising annually by direct taxation a fixed sum to be invested and kept as a separate fund called a “sinking fund,” to be used only for this purpose. A sinking fund for the payment of the interest and for the redemption of the debt of the State is required by the State constitution.

The Budget: Before undertaking an enterprise a wise man considers how much it is going to cost, and where the money is coming from. A budget is a summary of the estimated expenses for the following year of the different departments of the government. It is a business-like method of determining the amount of money which should be raised by a State or municipality to meet its necessary expenses. The budget for New York State is made by the Legislature from an estimate furnished by each of the administrative departments of the State. It includes in detail the amount of salaries, traveling expenses, and maintenance of each department.

The making of a budget for a city is of the greatest importance to the taxpayers. Public hearings are held on it, when taxpayers may be heard for or against the use of the money in the designated way, and when they may ask for additional appropriations for some city activity. Public servants in this, as in every other department of service, work best under supervision. The taxpayer owes it to himself to maintain adequate representation at these hearings. It is on the basis of the budget as finally adopted that taxes are adjusted for the following year. (See Chapter IV on Greater New York.)

The National government has not yet adopted the budget plan, and the President has not the power to veto any item of an appropriation bill unless he vetoes the entire measure.

This is a limitation which is greatly deplored, as it prevents him from cutting out any provision in the bill which he may think unwarranted or extravagant, or which has come out of the “pork-barrel.” This is a term applied to appropriations given by Congress to certain local communities for some Federal building or for the development of some local resource which is not of advantage to the National government, and which is given not because there is any need for it, but because the representative from that district in Congress wants to make himself popular with his constituents by getting for them some public plunder.

Every Dollar That Is Spent in Any Department of Government Comes Out of the Pockets of the People: It is not easy for the public to realize this. The Congressman who gets an extra appropriation for a post-office or other public building that is not needed, in order to please his home people, may get more votes, but he is adding to the public burden. In return for a vote for his post-office he may have to give his vote to a fellow-Congressman for an unnecessary expenditure in another State. The chain so formed is practically endless, and its inevitable effect is to raise the cost of government unwarrantably. Every such expenditure, every unnecessary public salary, every dishonest public official, every tax-dodger, every incompetent piece of public work, adds to the burden of taxation which the people have to pay.