war between the United States and the country the came from. This is avoided by the transfer of thei allegiance to the United States.

NOTES. (a) To illustrate how small a proportion of the whole popu lation really exercises the franchise, the following table, showing th white population of the whole United States compared with the number of votes cast at several of the Presidential elections, wil prove interesting:

uded from all

wer of no nation

the rights of its

Years.

White Population.

Votes Cast.

Per cent of Votes to Pop

ory of another

1828

efit of all Gov

hat of the coun

1,501,298

12

1840

ry, those who

te the sover

qual rights to

20,027,899

2,936,896

14

o citizenship

who comply entify them

us of large the Governand insubthem into a in case of a

29; Vermont, I,

le right of emiple be perfect

In what case

nment? Why

This gives an average of fourteen voters to each one hundred of the whole white population. But there are always a large numbe of voters who do not attend the elections. The usual calculation is one voter out of five of the population. It will thus be seen that each voter represents five persons (See Sec. 104). The above tabl is from Leiber's C. L. and S. G., p. 432.

"Virginia was the first State in the world (1655) composed of separate boroughs diffused over an extensive surface, where the Government was organized on the principle of universal suffrage All persons without exception were entitled to vote. considered it hard and unagreeable to reason that any persons shal pay equal taxes, and yet have no vote at elections. Servants, wher their time of bondage was completed, at once became electors, and might be chosen burgesses."-1 Bancroft, 231.

They

OF "NO TAXATION WITHOUT REPRESENTAT 217. In Sec. 71, we have seen that the pri ject of the American Government is the of the lives, liberty and property of tl This duty involves the employment of a large officers, who must be provided in every Sta and town, for the purpose of arresting, ti punishing criminals. All these officers mus for the time and skill devoted to the publi There must also be provided an army and nav common defense in time of war, and for the p of our shipping in foreign places.

218. The pay of all these public serva other necessary expenditures of Governm quire annually large sums of money, a money can be obtained only from the pay taxes by the people.

219. Are not taxes paid by the people under all Government?

They are. But in nearly all countries, ex United States and Great Britain and her color people until the present century have had no levying the taxes, nor any recognized right to into the public expenditure.

217. What is the principal duty of the American system of Governm does this duty involve? Must public officers be paid for their servi about an army and navy?

218. Where must the Government get the money to pay its expens 219. Are not taxes paid by the people under all forms of governme the people every where a voice in levying taxes? Have they an inquire into the public ernondit

220. What are the Constitutional principles of the United States on this subject?

Article 1, Sec. 2, clause 3, of the Federal Constitution, reads: "Representatives and direct taxes shall be apportioned among the several States which may be included within this Union, according to their respective numbers." And Section 9, clause 4, of the same article provides that: "No capitation or other direct tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken." (This census is taken every tenth year.) Article I, Section 8, reads: "The Congress shall have power to lay and collect taxes, duties, imposts and excises, * * * but all duties, imposts and excises shall be uniform throughout the United States."

Thus representation and direct taxation, so far as the Federal Government is concerned, must be in proportion to population. And Congress has the exclusive power to lay and collect Federal taxes, but can only do so in an uniform manner throughout the whole country.

221. The same principles precisely are found in all the State Constitutions. Their taxes are laid only by the representatives of the people, assembled in the Legislatures, while these Representatives are apportioned every five or ten years, according to the population, and taxation must be equal and uniform throughout the State.*

*See the Constitutions of the several States.

220. Quote the Constitutional regulations on the subject of representation and direct taxation? How are representation and taxation apportioned? How often are Representatives apportioned? What body has the sole power to levy Federal taxes? How must direct taxes be laid?

222. How many different sets of taxes a people of the United States?

Every tax-payer is a resident not only o States, but of his own State, his county, a or city. Each of these districts has its own its own expenses to pay, and consequent own taxes. Thus:toob Savadeton

A. Federal taxes are levied by Congre used to pay the expenses of the Federal Go

B. State taxes are laid by the State Legi the purpose of defraying the cost of the Sta ments.opp. & d

C. County taxes are imposed by the Co missioners or Supervisors, and are expended purposes.

D. Town taxes are voted at town me city taxes by the Aldermen of the city, and the cost of the Town or City Governments many States each School District taxes itself f port of its public school.

223. But we have seen that the people who taxes vote for the members of Congress, for Legislators, for the County Supervisors, and f Aldermen. We have also seen that, by virtue of agency in the system of representation, t really tax themselves, through their chose In this, the only way possible, the tax-payers g consent beforehand to all demands that made upon them for taxes; and provided th

222. How many different sets of taxes are paid by the people States? Who levies Federal taxes, and for what are they expended? County taxes? Town and city taxes?

fraud or mismanagement of the public funds by the o: cers, all good citizens pay their taxes cheerfully. 224. Why are taxes usually paid without grumbling the American people?

A. Because they know that no Government can be ca ried on without them; and that without government man's life or liberty would be secure.

B. Because without government, property would ha no value, for thieves and robbers would permit no peac able possession or enjoyment of it.

C. Because, even though our system of governme should cost more than any other, it is worth more; b in reality it should cost less in time of peace, for we ha no large standing armies to maintain.

D. Because the taxes are required to be equal assessed upon all property liable to pay them.

E. Because they are levied and collected by t agents of those who pay them, and are not demanded force.

F. Because the people have the right to call the public servants to account for the moneys they receiv to indict and punish those guilty of embezzlement, a to turn out of office at the next election those who b tray their trust.

225. If there be no taxation without representation in

224. Why are taxes generally paid cheerfully by the American people? Government be carried on without taxes? Without Government can there be security to life, liberty or property? Why is Government necessary to give va to property? Is our Government worth more than any other? Does it more? Why not? Are the taxes equally assessed upon all? Are they lev and collected by the people's own agents? Have the people the right to these agents to account? How can they punish delinquents?

225. Is there any representation without taxation in the United States? there any persons who escape taxation? How do people pay taxes indirect Show how the price of board is increased by taxes levied on the landlord's estate, and on the merchant's goods?