§6. The apportionment of the amount of the state and county expenses among the several towns, is made according to the amount of property in each as valued by the assessors. The state auditor or controller, having received from the several counties returns of the value of the property in each county, is enabled to determine its quota of the amount to be raised for state purposes. To each county's share of the state expenses is added the sum to be raised in the county for county purposes; and the amount is apportioned among the towns in proportion to the value of the assessed property of each. Then adding to each town's share of the amount of the state and county expenses, the amount to be raised for town purposes, gives the sum to be collected in the town. §7. Having thus ascertained the sum to be raised in each town, the officers whose duty it is, cause a tax-list to be made out, in which the amount of each person's tax is set opposite his name and the estimated value of his property. The tax-list of each town, certified and signed by the proper persons, is put into the hands of the collector, with a warrant ordering the same to be collected. §8. The money collected for county and state purposes is paid to the county treasurer, who pays to the state treasurer the amount raised in the county for state expenses, and retains the remainder to be expended in the county. The money collected for town purposes is paid to such persons in the town as are by law authorized to receive the same. Chapter XXII. Education. School Funds; Schools, &c. §1. The proper object of government is to promote the welfare and happiness of its citizens. For this purpose, it must provide for making and properly administering laws to protect the people in the enjoyment of life and the fruits of their labor. But it should go further, and make express provision for improving the condition of the people, especially the less fortunate portions of them. §2. The prosperity of a state or nation depends essentially upon the education of its citizens. This is seen by comparing the condition of the people of this country with the condition of the people of those countries where the benefits of education are not enjoyed. Ignorance tends to make men idle, vicious, and miserable. On the other hand, learning is not only a means of enjoyment in itself, but of improving the social condition of a people. §3. Again, a free government is better adapted than any other to promote the welfare of a nation. But if the people are not properly educated, they are incapable of self-government. And as many persons are unable to pay for the tuition of their children, the safety of the government itself requires the establishment of a system of education, by which the great body of the people may be fitted to discharge their social and political duties. The states have accordingly instituted school systems for the instruction of children and youth of all classes at the public expense.