ounty
government and a state government, and all these governments have to
be supported by taxation. In Massachusetts the state and the county
make use of the machinery of the town government in order to assess
and collect their taxes. The total amounts to be raised are equitably
divided among the several towns and cities, so that each town pays its
proportionate share. Each year, therefore, the town assessors know
that a certain amount of money must be raised from the taxpayers of
their town,--partly for the town, partly for the county, partly for
the state,--and for the general convenience they usually assess it
upon the taxpayers all at once. The amounts raised for the state and
county are usually very much smaller than the amount raised for
the town. As these amounts are all raised in the town and by town
officers, we shall find it convenient to sum up in this place what we
have to say about the way in which taxes are raised. Bear in mind that
we are still considering the New England system, and our illustration
is taken from the practice in Massachusetts. But the general
principles of taxation are so similar in the different states that,
although we may now and then have to point to differences of detail,
we shall not need to go over the whole subject again. We have now to
observe how and upon whom the taxes are assessed.

[Sidenote: Poll-tax.]
They are assessed partly upon persons, but chiefly upon property, and
property is divisible into real estate and personal estate. The tax
assessed upon persons is called the poll-tax, and cannot exceed the
sum of two dollars upon every male citizen over twenty years old. In
cases of extreme poverty the assessors may remit the poll-tax.

[Sidenote: Real-estate taxes.]
As to real estate, there are in every town some lands and buildings
which, for reasons of public policy, are exempted from paying taxes;
as, for example, churches, graveyards, and tombs; many charitable
institutions, including universities and colleges; and public
buildings which belong to the state or to the United States. All lands
and buildings, except such as are exempt by law, must pay taxes.

[Sidenote: Taxes on personal property.]
Personal property includes pretty much everything that one can own
except lands and buildings,--pretty much everything that can be moved
or carried about from one place to another. It thus includes ready
money, stocks and bonds, ships and wagons, furniture, pictures, and
bo