C.-HOW SOME THINGS ARE DONE.

HOW TAXES ARE LEVIED.

Definitions.-Taxes may be defined as the moneys contributed by the people to defray the public expenses. They are spoken of as direct and indirect, the former being paid as taxes, the latter as part of the price of a commodity.

Within the State.-Local and state taxes are all direct. They are meant to be proportioned to a person's ability to pay. In fact, however, a person's tax is based upon the value of his discoverable property. The value of such property is estimated by local officers called assessors. The estimates of these officers are reviewed by the local board, and the reviewed estimates are again examined and equalized by the county board. But assessors, local boards, and county boards are all tempted to make the estimates low, to reduce their share of taxation for the use of the state. So a final review is made by the state board of equalization. The final estimates being reported to the computing officer, and the various sums to be raised having been reported to him, he finds the rate of taxation, computes the taxes, and turns the books over to the collecting officer.

Certain classes of property are exempt from taxation. Among those usually exempt may be mentioned property owned by the United States, the state, or the municipal corporation; church property; educational and charitable institutions; and a certain amount of personal property. United States bonds cannot be taxed.

By the General Government.-The sources of revenue to the general government are: 1, customs; 2, excises; 3, income and corporation taxes; 4, direct taxes; 5, public lands; 6, receipts from post offices, patents, copyrights, fines, escheats, &c. The last two classes cannot be called taxes. As it cannot compel a state to collect taxes for it, the general government is practically barred, on account of expense, from laying direct taxes on lands and other property. The "customs" are

duties on imports. The "excises," or internal revenue, consist of taxes on tobacco, fermented and alcoholic liquors, &c. A Difficult Problem.-Though taxes have been levied for untold centuries, it is still one of the unsolved problems how to levy them so as to be just to all. Much progress has been made, but entirely satisfactory answers have not yet been wrought out to the questions: What are the proper things to tax? For what purposes should taxes be levied?

HOW THE GOVERNMENT BORROWS.

When an individual wishes to borrow money, he looks around for some one who has the money to spare and who has confidence enough in him to let him have it. He gives his note or bond, and gets the money. Similarly the United States borrows. The secretary of the treasury looks for lenders in the money-centers of the world, consults great banking-houses, and sometimes advertises in newspapers.

A private borrower pays for the use of the money, and similarly the debt of the United States is largely interest-bearing. The notes called "greenbacks" bear no interest, because they circulate as money, as do also the gold and silver certificates of deposit, though the certificates are not "legal tender."

HOW NATIONAL BANKS ARE ESTABLISHED.

Organization.-Associations for carrying on the business of banking may be formed by any number of natural persons not less than five. A signed and certified copy of the articles of association is forwarded to the comptroller of the currency; also a certificate giving the name of the association, its place of business, its capital, the number of shares and their owners.

Capital.—The minimum capital required is: in cities of less than 3,000 inhabitants, $25,000; less than 6,000 inhabitants, $50,000; less than 50,000 inhabitants, $100,000; others, $200,000. Powers. Such associations have the usual corporate and banking powers. In addition, they may issue their notes to circulate as currency on the following conditions: Upon depos{ting with the U. S. Treasurer bonds of the United States, the bank receives from the comptroller of the currency blank notes of face value equal to the par value of the bonds, but not

exceeding the amount of its capital stock actually paid in These notes, after being signed by the president and the cashier of the bank, may circulate as currency, but are not legal tender for private debts.

HOW TO OBTAIN A COPYRIGHT.

The existing copyright law was passed in 1909. It covers books, periodicals, addresses for oral delivery, dramatic and musical compositions, maps, works of art and reproductions thereof, drawings or plastic works of a scientific or technical character, photographs, and prints and pictorial illustrations. It does not cover labels and prints designed to be used as trade marks for articles of manufacture, which must be registered in the patent office.

Copyrights under this law may be obtained by citizens of the United States and, under certain conditions, by foreigners. They secure to the owner the exclusive right to the publication and sale of the work in this country for 28 years, with the right of renewal for 28 years more.

Copyrights may be assigned, granted, or mortgaged by an instrument in writing signed by the proprietor of the copyright, or may be bequeathed by will. Such assignments must be registered in the copyright office within three calendar months after execution in the United States or within six months after execution outside the limits of the United States.

The existing law has greatly simplified the process of securing copyrights. The necessary steps are now only two:

1. Publish the work with proper copyright notice prominently printed therein or thereon.

2. Promptly after publication, send to the copyright office of the library of congress two copies of the best edition of the work, accompanied by an application for registration and a money order for the legal fee of one dollar (fifty cents in case of a photograph on which no certificate is desired) payable to the order of the register of copyrights, library of congress.

In the case of books (except those in raised characters for the use of the blind, and one or two other exceptions) the copies deposited must be accompanied by an affidavit stating that the typesetting, printing, and binding of the book have been performed within the United States.

Up to 1849 the secretary of state had the care of issuing copyrights. It was then assigned to the department of the interior, newly created. In 1870 it was transferred to the librarian of congress.

HOW TO OBTAIN A PATENT.

1. The person desiring a patent must declare upon oath that he believes himself to be the inventor or discoverer of the art, machine, or improvement for which he solicits the patent.

2. He must also give in writing a definite and minute description of it, accompanied by drawings to illustrate. If necessary, he must make and deliver to the commissioner of patents a model of his invention.

To be patentable, the invention must be new, unused and unknown before, and useful.

The invention is carefully examined by the appropriate expert at the patent office, and if found to be deserving a patent is issued, signed by the secretary of the interior, countersigned by the commissioner of patents, and sealed with his seal. This gives the patentee the sole right of manufacture and sale and use for seventeen years. The right to make, sell, or use the invention may be sold by the patentee. He may assign the patent entire, an interest in it, or the exclusive right for a certain specified district.

HOW AN ALIEN BECOMES A CITIZEN.

1. Declaration of Intention.- An alien, who has reached the age of eighteen, may appear before the clerk of a court of record having jurisdiction in the district where he resides, and declare upon oath that it is bona fide his intention to become a citizen of the United States, and to renounce forever "all allegiance and fidelity to any foreign prince, potentate, state, or sovereignty,” and particularly by name the potentate or sovereignty whereof such alien may at any time have been a citizen or subject. A duplicate of this declaration is recorded, and the declaration is furnished by the clerk of the court to the person so declaring his intention. He is then said to have his " 'first papers.” See page 290.