School districts contribute to the support of the public schools.
The money required for all these expenses is raised by taxes, licenses, fees, assessments, and fines.
State and Local Taxes.—The amount of tax paid by any individual to state and local governments depends upon the value of the property which he owns and the tax rate. In many places the adult male citizen pays a poll tax.
The tax levied on property is called a property tax.
The tax levied on persons is called a poll tax. This is sometimes called a capitation (by the head) tax.
Sometimes a man’s income is taxed. This is an income tax.
After the amount of money to be raised by tax is decided upon, a man, called the assessor, examines each piece of taxable personal property and real estate, and places a value upon it. This is taken as a basis for proportioning the tax among the property owners.
A tax collector is one who collects the taxes. He is sometimes paid a salary. Sometimes he gets only a percentage of the money he collects.
The treasurer receives and takes care of the money collected by the tax collector. He is paid a salary.
The Tax Rate.—Sometimes the rate is fixed by law or by vote of the citizens. More often the lump sum to be raised is named, and the assessor determines the rate.