a few square miles. In the western part of our country, where the national government has platted the land, a township is six miles square.

A TOWN GOVERNMENT. - The government of a town, or township, is in the hands of the people permanently residing within the limits of that township. These people combine together for the protection and mutual good of all. This is the fundamental principle of government. To carry on this government and make the necessary provisions for the mutual good of the inhabitants of the town, taxation is resorted to. The people, therefore, come in contact with the government, first of all, in the way of taxation. Taxes are levied by a majority vote of the citizens assembled in town meeting.

TOWN MEETING. The people of the town meet together annually upon a day appointed by law, and elect the town officers, vote a tax such as they deem necessary to carry on the affairs of the town, receive reports of the town officers for the past year, and decide what shall be done during the year to come.

TAXES. — Money is ordinarily raised by taxation for the following purposes, namely: the support of the public schools, making and repairing highways, the care of the poor, maintaining the fire department, paying the salaries of the town officers, paying for the detection and punishment of offenders against the law, maintaining burial grounds, planting shade trees, providing for disabled soldiers and sailors and their families, and in general for all other necessary expenses.

TOWN OFFICERS. (1) Moderator. The town meeting is presided over by an officer called the moderator, who is elected at each meeting for that purpose.

(2) Town Clerk. - The permanent town clerk is elected annually, and is required to keep a record of all votes passed at town meeting; to administer requisite oaths to officers; to record births, marriages, and deaths in the town, and the names of the town officers elected; to make necessary returns to county officers or to officers of the state, and to perform such other duties as are specified by law, differing somewhat in different sections of the country. The town clerk usually calls the town meeting to order, reads the warrant under which the meeting is held, and presides until a moderator is chosen.

(3) Selectmen. The town is a corporation, and must have some officer or officers to represent it, to act for it, and to attend to the general business of the town. In some states this officer is called a supervisor. In others, several persons are elected, called, in some states, trustees of townships; in other states, selectmen; and in others, the town council. In New England, the powers and duties of these officers are greater than in other sections of the country, because, from the time of the earliest settlements, the town has been a more important division of the state here than elsewhere.

(4) Town Treasurer. - There is usually elected at the town meeting, a town treasurer, who receives all sums of money belonging to the town, and pays the same to the order of the proper officers. He must give bonds for a faithful performance of his duties. He is required to make an annual report to the town of his receipts and expenditures.

(5) School Committee. -- Generally throughout the country each town is required to elect a board of school committee, or school directors. In some states the mem

bers of the school committee are elected annually, and in other states they are elected for three years, one-third of the board being elected each year. This board has the general charge and superintendence of the public schools of the town.

In most of the states the school committee elect the teachers of the public schools, make contracts with them, fix their salaries, etc. In some of the states they examine the teachers as to their qualifications to teach and to govern, visit the schools, arrange the courses of study for the different grades of school, see that the schools are properly managed, that the instruction is correctly given by the teachers, and have the power to dismiss teachers for cause at any time. In many of the Western states these duties fall largely upon the county superintendent of schools. The school committee are required to make an annual report to the town, of the condition of the schools, with such suggestions for their improvement as they think proper.

(6) Surveyors of Highways. - The town chooses one or more surveyors of highways. Frequently the township is divided into districts, and a surveyor appointed for each district. In some cases the town creates a board of road commissioners, who have the general charge of the roads and bridges of the town. In those states where the county is more prominent the roads are under county superintendence.

(7) Assessors of Taxes.-These officers are elected by the town, and it is their duty to make annually a list of the names of all taxable inhabitants, to estimate the value of all property, real and personal, and to levy a tax upon the same. In addition to this property tax,

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.

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,

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