ns, villages,
and cities. In many States, however, there are other divisions, called
school districts, which have boards and officers for this purpose.

Other Necessary Functions.--Protection from fire is so important in
communities where population is dense that special officers and
apparatus must be provided. So, too, streets must be lighted, and a pure
water-supply provided.

Parks, Museums, and Libraries.--Besides the functions of government
that are readily seen to be necessary, there are others which may not at
first appear to be so. We have cities providing parks, with beautiful
lawns and flower-gardens; museums, where articles of historical and
scientific interest are kept; aquariums and zoological gardens;
libraries, with books, magazines, and papers for the free use of all
citizens. If one looks closely, he will see a reason in each case why
the government undertakes these various enterprises.

Why Taxes Are Levied.--We have now to consider a power of
government, without which none of the others so far named could be
exercised. This is the taxing power. In every case money must be used by
local governments in exercising their functions. Officers, who are
agents of the people, depend largely upon taxes for their salaries.
Taxes are levied by the legislative bodies that we have found in towns,
villages, and cities. Other officers, _assessors_ and _treasurers_,
determine the amount to be paid by each citizen and collect the taxes.
The treasurer also has charge of public money, and pays it out when
ordered to do so by the proper authorities.

All of the operations of government are matters of record. While each
officer is expected to keep strict account of the operations of his own
department, the general records of towns, villages, and cities are kept
by the _clerks_.

This general view of local governments may now be summarized in two
forms:--

I. THE FUNCTIONS OF LOCAL GOVERNMENT.

1. _Protection_:--

The preservation of order.
Protection against fire.
Protection of public health.

2. _Providing Necessities and Conveniences_:--

Roads--Streets--Sidewalks.
Water--Lights--Sewers.
Poor relief--Education.
Parks--Libraries--Museums.

II. OFFICERS OF LOCAL GOVERNMENT.[1]

TOWN. VILLAGE. CITY.

Board Board Council
Chairman President Mayor
Clerk Clerk Clerk