How Chosen: By People in Judicial Dist.
Term : 6 years.
Beginning : First Monday in January.
Removal : Impeachment and Conviction.
Vacancy : Same as Auditor, etc.
Bonds : None.
Salary : $3,500 a year.

APPENDIX 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, 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 problems h