commercial papers filled out in writing, as deeds, bills, etc., will be charged with letter postage; but the sender of any book may write names or addresses therein, or on the outside, with the word "from" preceding the same, or may write briefly on any package the number and names of the articles inclosed.

POSTAL MONEY ORDERS.

An order may be issued for any amount, from one cent to one hundred dollars, inclusive, but fractional parts of a cent cannot be included. The fees for orders are: On orders not exceeding $10..

8 cents .30

66

35

66

When a larger sum than 100 dollars is required, additional orders must be obtained; but no more than three orders will be issued in one day from the same post-office to the same remitter in favor of the same payee.

Postal notes, for any sum under five dollars, are sold at any moneyorder post-office-price 3 cents each. These are payable to the bearer, at any designated post-office, within three months after their date.

FREE DELIVERY.

The free delivery of mail matter at the residences of people desiring it is required by law in every city of 50,000 or more population, and may be established at every place containing not less than 10,000 inhabitants. The number of free-delivery offices (1889) is about 400.

The franking privilege was abolished July 1, 1873, but the following mailmatter may be sent free by legislative saving-clauses, viz.:

1. All public documents printed by order of Congress, the Congressional Record and speeches contained therein, franked by members of Congress or the Secretary of the Senate, or Clerk of the House.

2. Seeds transmitted by the Commissioner of Agriculture, or by any member of Congress, procured from that department.

3. All periodicals sent to subscribers within the county where printed. 4. Letters and packages relating exclusively to the business of the Government of the United States, mailed only by officers of the same, publications required to be mailed to the Librarian of Congress by the copyright law, and letters and parcels mailed by the Smithsonian Institution. All these must be covered by specially printed "penalty" envelopes or labels. All communications to Government officers, and to or from members of Congress, are required to be prepaid by stamps.

FOREIGN POSTAGE.

To the countries of Europe; to Newfoundland and Greenland; to the countries of America south of the United States, and of northern and western Africa; to Hindostan, China, Japan, Persia, Borneo, Burmah, Java, and the Phillipine Islands, five cents for letters and one cent for newspapers. To British American possessions, two cents and one cent, To Australia, twelve cents and two cents. Letter rate per half ounce.

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 higher organizations. 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, direct taxes; 4, public lands; 5, 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. So that it is practically true that national taxation is all indirect. 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 probiems 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, being legal tender, they circulate as money, as do also the gold and silver certificates of deposit.

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 6000 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 bank bills, obtained thus: Upon depositing with the U. S. Treasurer registered bonds of the United States, to an amount not less than $30,000 nor less than one-third of its capital, the bank receives from the comptroller of the currency bills of value not to