LECTURES AND ESSAYS READ AT INSTITUTES. 217 



attend to the interests of the schools for the low remunerations offered. Our 

 present system is an advancement upou the latter, but has this serious defect, 

 that those who form the examining board and grant certificates have no 

 opportunity of visiting and superintending the schools of those they license to 

 teach. On this account, they can know nothing of their qualification except 

 what is indicated by their conduct on the day of the examination and by the 

 correctness of their answers. Could one of the members of this board devote 

 his entire time to the visitation of the county schools, many defects resulting 

 from lack of system and insincere teaching might be abolished. 



The country schools of Indiana just over the State line are regarded by 

 those best prepared to judge, much superior to those of Michigan, simply 

 because of effective supervision, while our graded schools are not outranked 

 by any State in the Union. The creation of such an office is inevitable la 

 the future progress of our country schools. 



In conclusion, I wish to urge upon the patrons of these schools the foster- 

 ing care that is due to them. Your boys and girls, well equipped in mind and 

 heart for life's duties, are the most valuable legacy you can bequeath to pos- 

 terity. The preparation you have had may be quite insufficient for them in 

 the closer competition of the next half century. While you are giving to 

 them better buildings and more delightful surroundings, do not neglect the 

 weightier matters of systematic, efficient teaching. 



DIEECT AND INDIRECT TAXATION. 



BY CHARLES F. HOWE. 

 [Read at Berrien Institute.] 



Mr. President, Ladies and Gentlemen — The subject to which your 

 attention is called in this paper is taxation, direct and indirect. 



Taxation, as considered in this paper, is what we pay for the support of our 

 government ; what we pay for the salaries of our public officers, national, 

 State, county, and township ; what we pay for building our national and 

 State institutions, and the expense of maintaining the same in practical work- 

 ing order ; the care of the deaf, dumb, blind, insane, and those who trans- 

 gress the laws of our land. 



The subject of taxation ought, and I have no doubt does interest every 

 person present. It is the duty of every one to know, so far as it is within 

 his power to know, that the money paid in taxes is economically spent, 

 for the purposes for which they were levied and collected. It is their duty to 

 know whether all classes of property bear their just proportion of the burden 

 of taxation, and if such is not the case, it is the duty of every good citizen 

 to take all lawful means to amend the laws in this direction. 



Direct and indirect taxation are so dissimilar in their workings that they 

 must be separately considered. 



I first call your attention to direct taxation. Webster says a direct tax is 

 one assessed directly upon our possessions. You who have in your possession 

 a receipt for taxes paid perhaps have noticed that the taxes are classified as 

 State, county, township, highway, and school taxes. There may be others, 



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