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shall always be familiar with the duties of the place. The school committee must visit all the public schools at least once a month, and make a report to the town every year. It is for them to decide what text-books are to be used. They examine candidates for the position of teacher and issue certificates to those whom they select. The certificate is issued in duplicate, and one copy is handed to the selectmen as a warrant that the teacher is entitled to receive a salary. Teachers are appointed for a term of one year, but where their work is satisfactory the appointments are usually renewed year after year. A recent act in Massachusetts permits the appointment of teachers to serve during good behaviour, but few boards have as yet availed themselves of this law. If the amount of work to be done seems to require it, the committee appoints a superintendent of schools. He is a sort of lieutenant of the school committee, and under its general direction carries on the detailed work of supervision.

Other town officers are the surveyors of highways, who are responsible for keeping the roads and bridges in repair; field-drivers and poundkeepers; fence-viewers; surveyors of lumber, measurers of wood, and sealers of weights and

measures.

The field-driver takes stray animals to the pound, and then notifies their owner; or if he

does not know who is the owner he posts a description of the animals in some such place as the village store or tavern, or has it published in the nearest country news- Field-drivers paper. Meanwhile the strays are duly and poundfed by the pound-keeper, who does not let them out of his custody until all expenses have been paid.

keepers

If the owners of contiguous farms, gardens, or fields get into a dispute about their partition fences or walls, they may apply to one Fenceof the fence-viewers, of whom each viewers town has at least two. The fence-viewer decides the matter, and charges a small fee for his services. Where it is necessary he may order suitable walls or fences to be built.

The surveyors of lumber measure and mark lumber offered for sale. The measurers of wood do the same for firewood. The sealers Other test the correctness of weights and officers measures used in trade, and tradesmen are not allowed to use weights and measures that have not been thus officially examined and sealed. Measurers and sealers may be appointed by the selectmen.

Such are the officers always to be found in the Massachusetts town, except where the duties of some of them are discharged by the selectmen. Of these officers, the selectmen, town-clerk, treasurer, constable, school com

mittee, and assessors must be elected by ballot at the annual town-meeting.

town-meet

ing

When this meeting is to be called the selectmen issue a warrant for the purpose, specifying the time and place of meeting and the nature of the business to be transacted. The constable posts copies of the warrant in divers conspicuCalling the ous places not less than a week before the time appointed. Then, after making a note upon the warrant that he has duly served it, he hands it over to the townclerk. On the appointed day, when the people have assembled, the town-clerk calls the meeting to order and reads the warrant. The meeting then proceeds to choose by ballot its presiding officer, or "moderator," and business goes on in accordance with parliamentary customs pretty generally recognized among all people who speak English.

At this meeting the amount of money to be raised by taxation for town purposes is determined. But, as we shall see, every inhabitant of a town lives not only under a town government, but also under a county government and a state government, and all these governments have to be supported by taxation. In Massachusetts the state and the county make use of the machinery of the town government in order to assess and collect their taxes. The total amounts to be

Town, county, and

state taxes

raised are equitably divided among the several towns and cities, so that each town pays its proportionate share. Each year, therefore, the town assessors know that a certain amount of money must be raised from the taxpayers of their town, partly for the town, partly for the county, partly for the state,-and for the general convenience they usually assess it upon the taxpayers all at once. The amounts raised for the state and county are usually very much smaller than the amount raised for the town. As these amounts are all raised in the town and by town officers, we shall find it convenient to sum up in this place what we have to say about the way in which taxes are raised. Bear in mind that we are still considering the New England system, and our illustration is taken from the practice in Massachusetts. But the general principles of taxation are so similar in the different states that, although we may now and then have to point to differences of detail, we shall not need to go over the whole subject again. We have now to observe how and upon whom the taxes are assessed.

They are assessed partly upon persons, but chiefly upon property, and property is divisible into real estate and personal estate. Poll-tax The tax assessed upon persons is

called the poll-tax, and cannot exceed the sum of two dollars upon every male citizen over

twenty years old. In cases of extreme poverty the assessors may remit the poll-tax.

taxes

As to real estate, there are in every town some lands and buildings which, for reaReal-estate sons of public policy, are exempted from paying taxes; as, for example, churches, graveyards, and tombs; many charitable institutions, including universities and colleges; and public buildings which belong to the state or to the United States. All lands and buildings, except such as are exempt by law, must pay taxes.

Taxes on personal property

Personal property includes pretty much everything that one can own except lands and buildings, -pretty much everything that can be moved or carried about from one place to another. It thus includes ready money, stocks and bonds, ships and wagons, furniture, pictures, and books. It also includes the amount of debts due to a person in excess of the amount that he owes; also the income from his employment, whether in the shape of profits from business or a fixed. salary.

Some personal property is exempted from taxation; as, for example, household furniture to the amount of $1000 in value, and income from employment to the extent of $2000. The obvious intent of this exemption is to prevent taxation from bearing too hard upon persons

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