a poll tax is laid in many states, which consists of a fixed sum, generally one or two dollars, to be paid by each male resident of the town, over twenty-one years of age. In some cases this poll tax is restricted to those who do not pay a property tax.

Property is usually considered as either real estate or personal property. Real estate means land and permanent buildings upon the land. All other kinds of property are called personal property. Both kinds of property are subject to taxation.

(8) Collector of Taxes. - Each town may choose a collector of taxes. In some states the constable collects the taxes. The collector gives bonds to the town for the faithful discharge of his duties. The tax must be paid within a specified time. If not so paid, the collector may seize upon the property and sell it at public auction, refunding to the owner all that is received above the tax and cost of collection.

(9) Overseers of the Poor. It is the duty of these officers to provide for the support of paupers belonging to the town, who have no relatives able to support them. This provision is made in different sections in various ways. In some states there is in each county a poorhouse, to which the paupers of the towns are sent, and the expense charged by the county to the towns severally. In other states each town maintains its own poor-house or arranges with private individuals for the support of the paupers.

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In some states various other town officers are provided for such as, field-drivers, to take up and hold in safe keeping stray cattle; a pound-keeper, whose duty it is to care for stray animals committed to his custody by

the field-drivers; fence-viewers, surveyors of lumber, measurers of wood, sealers of measures, etc.

SUMMARY OF TOWN OFFICERS. - The moderator, town clerk, selectmen, town treasurer, school committee, surveyors of highways, assessors of taxes, collectors of taxes, overseers of the poor, field-drivers, pound-keepers, fence-viewers, surveyors of lumber, measurers of wood, sealers of weights and measures.

Most of these officers are elected annually, and must be sworn to the faithful discharge of their duties.

CITIES, VILLAGES, AND BOROUGHS. - Every township acts as a corporation. Whenever a town or a particular portion of a town has become thickly populated, a different kind of government is needed. The houses being close together, there is greater danger from fire. A fire department is therefore needed. Sidewalks, paved

streets, street lights, police, and other advantages must be provided which are not required in the smaller towns. In accordance with state laws a charter may be obtained, and the town becomes incorporated as a city, a village, or a borough, with certain privileges and powers such as are enumerated above.

Incorporated cities are common throughout the whole country. Incorporated villages are confined to certain states. In Connecticut and Pennsylvania, an incorporated village is called a borough. Ordinarily the word village means only a collection of houses, or of people living near one another.

CHARTER.The charter describes the boundaries of the city or village, names its officers, and prescribes their powers and duties.

CITY OFFICERS. The chief executive officer of the

city is the mayor, whose position is one of great importance.

His duties are various, often onerous and difficult, —and his powers must be, in the nature of the case, somewhat unlimited. He is the executive officer of the city. It is his duty to see that the laws of the city are properly enforced, and in general to supervise the conduct of subordinate officers. He may call special meetings of the city council and give such information and make such recommendations as he shall deem necessary. In some cases he presides over the board of aldermen. He usually has the veto power similar to that of the governor of the commonwealth.

ALDERMEN. -The city is divided into wards of convenient size, in each of which is usually chosen an alderman (sometimes two) and such other officers as are prescribed in the charter. Sometimes two or more wards have but one alderman. In some cases the mayor and aldermen constitute the city council, which is a kind of legislature, having power to pass such laws as the government of the city requires. The city laws are commonly called ordinances. In other cases, another, larger board is elected, called the common council. In some cities it is the custom for each ward to elect annually or otherwise a warden and a ward clerk. In some cases inspectors or judges of elections are appointed from the great political parties, whose duty it is to receive, sort, and count the ballots cast at elections. The duties of the warden correspond somewhat to those of the moderator at the town meeting. The ward clerk keeps a record of the proceedings of the ward meeting. The city usually elects a school committee or a board

of education, assessors of taxes, overseers of the poor, city clerk, treasurer, collector of taxes, superintendent of streets, engineers of fire departments, a city physician, a city solicitor, an auditor of accounts, and sometimes other officers. In some cases these officers are elected by the people, in other cases by the joint vote of the two branches of the city council, and in others still, they are appointed by the mayor and confirmed by vote of the aldermen or the council.

VILLAGE OFFICERS. - The chief executive officer of an incorporated village is usually termed president of the village. The village has also a board of trustees or directors. The president of the village is generally chosen by the trustees from their own number.

CHAPTER II.

THE OBJECTS OF GOVERNMENT.

We have treated briefly some of the functions of government as related to the town and city. What has now been considered may prove sufficient to prepare the way for a brief discussion of the province and objects of govIt is sometimes said that the sole functions of government are to maintain peace and execute justice. These are, undoubtedly, the primary functions of government, but let us see if they cover the entire

ernment.

case.

We have found that the town or city not only assesses and collects taxes and appoints constables to arrest wrong-doers, but it also appoints overseers of the poor, school committee-men or school directors, surveyors of highways, officers not required to maintain the peace

and execute justice.

All civilized governments consider themselves bound to perform other duties of an entirely different character from what pertains to peace and justice. When our fathers framed the constitution of the United States, they gave in the preamble to that instrument an admirable definition of the province of government. This preamble reads as follows:

"We, the people of the United States, in order to form a more perfect union, establish justice, insure domestic tranquillity, provide for the common defence, promote the