In many rural communities, taxing districts are burdened with the costs of building monumental schools or a very elaborate system of roads, undertaken at some time through the flotation of bond issues. The establishment of a sinking fund for payment of interest and amortization of these bonds frequently constitutes a very heavy drain upon the residents of the district. It is, therefore, necessary to determine not only the tax rate in the locality under consideration, but also to know definitely what are the current charges for maintenance of government. Taxing methods vary so widely, even in adjoining districts, that the only method of determining the annual charges for taxes is to secure from the present owner or from the local tax assessor the definite payments that must be made. As a means of saving trouble later, an investigation should be made of the property under consideration to make sure that taxes have been paid to the date of purchase. This is distinctly the obligation of the owner. Unpaid taxes constitute a lien on the property, and an investigation of the status of the tax payments is essential in protecting the proposed investment. _The Title and Survey._--A great deal of possible trouble can be eliminated by making sure that the title is clear. An investigation should be made along this line by an attorney or agency equipped to secure information from appropriate county offices. Very often the owner has had a recent search made and is willing to pass this on to the purchaser, thus saving expense and delay in tracing back the records over a long period of years. Such study will show whether there are encumbrances or liens of any kind on the property, and these, of course, must be cleared up before any transaction is entered into. The potential buyer should also have a survey made by a competent engineer to definitely fix the boundaries of the property. Stakes can then be placed, indicating the corners and any irregularities in the outline of the area under consideration, showing the new owner exactly where his property extends. In many sections of the country the buyer is in a position to demand of the owner that such a survey be made at the owner's expense. This survey is particularly important where an area of considerable size has been cut up into parcels for sale to individuals. The steps that have been outlined to protect the investment are only those which a prudent purchaser will insist upon before transfer of ownership takes place. Frequently a buyer becomes so enamored with a property that he hopes nothing will interfere with his acquisition of it, and he is apt to mentally minimize the possibilities of a cloud on the title or the exactness of the property lines. So many people have suffered serious losses from failure to look thoroughly before leaping that emphasis is given to these points as a means of securing ample protection for the buyer.