Other governing bodies may be taken up similarly, for example: Municipal Councils (township, county, village, town, or city council), Provincial Legislature, Dominion or Federal Parliament, Imperial Parliament. A suitable time to bring up the topic of how elections are conducted would be when an election for any of the above bodies is in progress. Information on this topic may be found in _Canadian Civics_, by Jenkins; a fuller account is given in Bourinot's _How Canada is Governed_. Lessons concerning special bodies of municipal and civil servants may be taken; for example, the assessor, tax-collector, policeman, postal employees, firemen, etc. In connection with all of these, the question of taxation is constantly arising. It is suggested that something should be done to put the pupils in the right attitude toward this subject. Many people have an idea that when they pay taxes they are being robbed, because they do not stop to think of what they are getting in return for their money. The chief reason for this seems to be that the taxes are usually paid once or twice a year, while the services rendered are continuous. A good way to proceed is to have the class calculate the value of the services given in return for the taxes. For example, suppose it is found that the yearly cost for each pupil in a certain section is $25.00. Divide this by the number of days (200) a pupil attends school during the year, and the cost each day for each pupil is shown be only 12-1/2 cents, not a very large sum for a community to pay for a child's education. Other calculations may be made to show the saving to farmers by spending money in the construction of good roads to make teaming more profitable. For example: In a strip of country served by a road ten miles long, there is room for eighty farms of one hundred acres each, all the produce of which would be hauled on that road. Let us suppose that this produce would amount to 3,000 loads, such as could be hauled on an ordinary country road. The average haul being five miles, two trips a day could be made. At $5.00 a day, the cost of haulage would be $7,500. Suppose this road to be converted into a good stone road at a cost of $3,000 a mile, a total cost of $30,000. On this road, with the larger and heavier wagons that could now be used, the farmers could easily double the size of the load. This would mean that, instead of 3,000 loads being necessary, 1,500 would be sufficient. At the same rate as before, the cost of haulage would be $3,750, an annual saving of $3,750; so that the whole cost of the road would be saved in eight years, to say nothing of the greater ease and comfort of travel to both man and beast. Better roads would also give the farmer access to market for a greater part of the year and thus enable him to take advantage of higher prices at certain seasons. It is believed that these figures are quite within the bounds of probability.