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.
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