Delhi, N. Y., Sept. 9, 1910. Invoice of Merchandise shipped by Harry T. Jackson and consigned to Brown, Smith & Co., Newburg, N. Y. to be sold on commission. 120 bbls. Potatoes 70 " green apples 40 Crates tomatoes. Mark plainly all goods shipped. CHAPTER XVII TAXES Generally speaking, tax bills are paid with reluctance. This is no doubt due to the fact that with every other form of payment one has something tangible to show for the expenditure. If every good citizen could be brought to see that his private interests are closely linked with public affairs, he would take more interest in the local politics of his town and county, and so have a voice in the expenditure of taxes by selecting the best men to do the work for him. Taxes are forced contributions levied on citizens to provide money for public expenses, such as law and order, schools, charities and public institutions. All tax laws are made by the men who pay the taxes. You say "No" to this. "The tax laws are made by the legislators up at the state capital." Very true; but who nominates and elects the legislators? Did you not put them into office? "No, the bosses did that," you reply. True again, but good men are in the majority and if they did their duty to their country and themselves, there would be no bosses and taxes would be honestly spent. KINDS OF TAXES Tax laws are enacted by Congress, and by the legislatures of our many states. Taxes cannot be collected without this authority. State taxes are collected for the state use only. United States taxes are expended for the benefit of all the people of all the states. Taxes may be further divided into direct and indirect. Direct taxes are, at present, only employed by the states. They are levied on realty and personal property, and are paid by the particular person named in the tax bill presented by the authorized collector. The amount of these taxes vary each year, depending on the public requirements. They are based on assessments made by officers appointed for the purpose and generally known as assessors. CUSTOMS DUTY Though there is no demand made on each individual to pay the indirect taxes required by the Government, yet indirectly every person who spends little or much money is paying them. The Government's chief means of raising the great sums of money needed yearly to carry on its machinery is by customs duties and internal revenue collections. The customs revenue is obtained from a tax levied on certain articles imported from foreign countries. This customs tax is called a tariff. The question as to the goods that shall be subject to a tariff and the amount to be levied on the same, is one that has long perplexed statesmen and been a leading party issue. The merchant, to whom the goods are assigned from a foreign port, must pay the duty levied on them by a Government Appraiser before he can take them away.