Studies in Civics Part 57

Vacancy : Same as Auditor, etc.

Bonds : $1,000 Salary : $1,500 a year and fees.

Justices of District Courts: Created : Const.i.tution.

No. : 21 Duties : Establish Justice in Counties.

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 a.s.sessors. 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 a.s.sessors, 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 cla.s.ses of property are exempt from taxation. Among those usually exempt may be mentioned property owned by the United States, the state, or the munic.i.p.al corporation; church property; educational and charitable inst.i.tutions; 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 cla.s.ses 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 how to levy them so as to be just to all. Much progress has been made, but entirely satisfactory answers have not yet been wrought out to the questions: What are the proper things to tax? For what purposes should taxes be levied?

HOW THE GOVERNMENT BORROWS.

When an individual wishes to borrow money, he looks around for some one who has the money to spare and who has confidence enough in him to let him have it. He gives his note or bond, and gets the money. Similarly the United States borrows. The secretary of the treasury looks for lenders in the money-centers of the world, consults great banking-houses, and sometimes advertises in newspapers.

A private borrower pays for the use of the money, and similarly the debt of the United States is largely interest-bearing. The notes called "greenbacks" bear no interest, because, being legal tender, they circulate as money, as do also the gold and silver certificates of deposit.

HOW NATIONAL BANKS ARE ESTABLISHED.

Organization.--a.s.sociations for carrying on the business of banking may be formed by any number of natural persons not less than five. A signed and certified copy of the articles of a.s.sociation is forwarded to the comptroller of the currency; also a certificate giving the name of the a.s.sociation, its place of business, its capital, the number of shares and their owners.

Capital.--The minimum capital required is: in cities of less than 6000 inhabitants, $50,000; less than 50,000 inhabitants, $100,000; others, $200,000.

Powers.--Such a.s.sociations have the usual corporate and banking powers. In addition, they may issue their notes to circulate as currency on the following conditions: Upon depositing with the U. S. Treasurer registered bonds of the United States, to an amount not less than $30,000 nor less than one-third of its capital, the bank receives from the comptroller of the currency blank notes of face value not to exceed ninety per cent of the par value of the bonds. These notes, after being signed by the president and the cashier of the bank, may circulate as money, but are not legal tender for private debts.

HOW TO OBTAIN A COPYRIGHT.

[By A. R. Spofford, Librarian of Congress]

Every applicant for a copyright must state distinctly the name and residence of the claimant, and whether right is claimed as author, designer, or proprietor. No affidavit or formal application is required.

A printed copy of the t.i.tle of the book, map, chart, dramatic or musical composition, engraving, cut, print, or photograph, or a description of the painting, drawing, chromo, statue, statuary, or model or design for a work of the fine arts, for which copyright is desired, must be sent by mail or otherwise, prepaid, addressed, "Librarian of Congress, Washington, D.C."

This must be done before publication of the book or other article.

A fee of 50 cents, for recording the t.i.tle of each book or other article, must be inclosed with the t.i.tle as above, and 50 cents in addition (or one dollar in all) for each certificate of copyright under seal of the Librarian of Congress, which will be transmitted by early mail.

Within ten days after publication of each book or other article, two complete copies must be sent prepaid, or under free labels, furnished by the Librarian, to perfect the copyright, with the address, "Librarian of Congress, Washington, D.C."

No copyright is valid unless notice is given by inserting in every copy published, "Entered according to the act of Congress, in the year ----, by ----, in the office of the Librarian of Congress, at Washington," or, at the option of the person entering the copyright, the words "Copyright, 18--, by ----."

The law imposes a penalty of $1*0 [Transcriber's Note: Illegible] upon any person who has not obtained copyright who shall insert the notice "Entered according to act of Congress," or "Copyright," or words of the same import, in or upon any book or other article.

Each copyright secures the exclusive right of publishing the book or article copyrighted for the term of twenty-eight years. Six months before the end of that time, the author or designer, or his widow or children, may secure a renewal for the further term of fourteen years, making forty-two years in all.

Any copyright is a.s.signable in law by any instrument of writing, but such a.s.signment must be recorded in the office of the Librarian of Congress within sixty days from its date. The fee for this record and certificate is one dollar.

A copy of the record (or duplicate certificate) of any copyright entry will be furnished, under seal, at the rate of fifty cents.

Copyrights cannot be granted upon Trade-marks, nor upon Labels intended to be used with any article of manufacture. If protection for such prints or labels is desired, application must be made to the Patent Office, where they are registered at a fee of $6 for labels and $25 for trade-marks.

Up to 1849 the secretary of state had the care of issuing copyrights. It was then a.s.signed to the department of the interior, newly created. In 1870 it was transferred to the librarian of congress.

HOW TO OBTAIN A PATENT.

1. The person desiring a patent must declare upon oath that he believes himself to be the inventor or discoverer of the art, machine, or improvement for which he solicits the patent.

2. He must also give in writing a definite and minute description of it, accompanied by drawings to ill.u.s.trate. If necessary, he must make and deliver to the commissioner of patents a model of his invention.

To be patentable, the invention must be new, unused and unknown before, and useful.

The invention is carefully examined by the appropriate expert at the patent office, and if found to be deserving a patent is issued, signed by the secretary of the interior, countersigned by the commissioner of patents, and sealed with his seal. This gives the patentee the sole right of manufacture and sale and use for seventeen years. The right to make, sell, or use the invention may be sold by the patentee. He may a.s.sign the patent entire, an interest in it, or the exclusive right for a certain specified district.

HOW AN ALIEN BECOMES A CITIZEN.

1. Declaration of Intention.--An alien, who has come to the United States after reaching the age of eighteen, may appear before any court of record in the United States having common law jurisdiction, or the clerk thereof, and declare upon oath that it is _bona fide_ his intention to become a citizen of the United States, and to renounce forever "all allegiance to any foreign prince, potentate, state, or sovereignty whatever," and particularly by name the potentate or sovereignty whereof such alien may at any time have been a citizen or subject. This declaration is recorded, and a certified copy of it is furnished by the clerk of the court to the person so declaring his intention. He is then said to have his "first papers." See page 290. 2. The Final Step.--After two years from the time of declaring his intention, provided that he has resided in the United States continuously for five years, and also at least one year within the state or territory wherein the court is held, he may appear in open court and there upon oath renounce all allegiance, as declared in his statement of intention, and swear to support the const.i.tution of the United States.

If he has borne any hereditary t.i.tle, he must renounce it. He must have two witnesses to certify to his residence and to his moral character.

These proceedings are recorded, and he is given a certificate of naturalization. See page 201.

An alien arriving in the United States before reaching the age of eighteen and continuously residing therein until making his application for citizenship, provided that he has resided in the United States five years, may on coming of age be admitted to citizenship at once, without the interval between the declaration and the consummation. He must, however, make declaration, must prove his moral character by two witnesses, and must satisfy the court that for three years it has been _bona fide_ his intention to become a citizen of the United States.

Status of Minors.--The naturalization of a man confers citizenship upon his wife and upon such of his children as are minors at the time. A child of his born in this country, either before or after his naturalization, is a "natural-born" citizen. This is also the case if the child is born on the ocean while the parents are coming to this country, provided that they are coming with the intention of seeking citizenship. If an alien dies after declaring his intention, his wife and minor children may become citizens upon taking the oath required.