=Indirect Taxes.=--Indirect taxes are those not levied upon the various persons or the property of the district, but are placed upon some article of consumption or some article of manufacture, upon imports and exports, or some privilege or pleasure. The government does not look to each individual for its money, but to the seller or manufacturer or importer of the article taxed, or the licensee, or the operator of the theater or other pleasure resort. The amount of the tax is added to the price at which the article is sold or to the fee charged so that it is at last borne by the ultimate consumer, in proportion to his consumption of the article taxed, or the privilege enjoyed. Federal aid moneys all come from indirect taxes, for the Constitution forbids the national government to levy direct taxes. In Alaska 65 per cent. of the “Alaska Fund,” a fund derived from all returns from liquor, occupation or trade licenses obtained outside incorporated towns, must by Congressional law of 1905-1906; be spent in Alaska for roads, trails, and bridges. License fees on motor cars and sales taxes on gasoline belong to the class of indirect taxes, and are attempts to charge the user of the road in proportion to the wear and tear produced by him or his consumption of it. If the motor car is an express truck, a bus, or a taxicab the tax is passed on to the patron, and this patron charges it to the cost of living and attempts to pass it on to his employer through increased wages or those who do business with him. It is finally paid for by that visionary personage the ultimate consumer--everybody. =Special Taxes.=--Special taxes are those levied upon property for a particular improvement that is demanded by public interest. They are not uniform but must be levied in proportion to the benefits accruing to the property from the improvement. This class of taxes is very popular for financing the building of roads and the paving of streets as well as other public construction. The area adjacent to the road or pavement for a certain specified distance back, or possibly, halfway to the next thoroughfare, is assessed for the improvement and in road work is technically known as “fronting property.” Each piece of fronting property is required to pay toward the whole cost of improvement an amount proportional to the benefits derived from the improvement. These benefits evidently decrease as the distance from the improvement increases. They may not always vary in the same ratio, but appraisers will usually follow some definite rule and deviate from it only in extreme cases and as local conditions demand. That they should not decrease directly as the distance but in some geometrical ratio, most engineers agree. Law courts have frequently upheld assessments made upon some such basis.