SYLLABUS OP CIVIC PROBLEMS. 51 



CHAPTER XI. 



TAXES AND REVENUE. 

 Section 1. State Revenue. 



1. Neod of state revenue. 



2. Sources of state revenue. 



a. Taxes on corporations. 



b. Taxes on franchises. 



c. Corporations license taxes. 



d. Inheritance taxes ; how applied. 



e. Fees collected by state offices. 



f. Fees collected for licenses. 



jr. Receipts from state property, 

 h. Receipts from state institutions, 

 i. The state tax situation. 



(See provisions of Constitution regarding taxation.) 



3. Property exempt from taxation. 



a. Churches. (When used for religious purposes only.) 



b. Public schools— colleges. 



c. State, county, and district bonds. 



d. Young trees and vines under four years old. 



e. Personal property up to $100. 



f. iMortgages. 



g. Free libraries. 



h. Property of sailors and soldiers up to $1,000. 



(If value of estate does not exceed $5,000.) 

 i. Certain private schools. 



Leland Stanford University. 

 California School of Mechanical Arts. 

 California School of Academic Sciences. 

 Cogswell Polytechnic School. 

 Colleges. 



(See provision of Constitution of California regarding exemptions.) 



4. The State Board of Equalization. 



a. Powers and duties. 



b. Reason for abolishing it. 



5. Difficulties in way of just system of taxation. 



a. Efforts to overcome them. 



b. Land and improvement separately assessed. 



c. Tracts assessed by sections. 



d. The single tax. (See another section of syllabus.) 



Section 2. Local Taxes and Revenue. 



1. Local Taxes — LIow obtained. 



a. General property tax. 



b. Licenses. 



c. Income from real estate. 



d. Tax on personal property. 



2. Method of levying and collecting local taxes. 



a. Districts for collector. 



b. Assessing of property — difficulties. 



c. Taxes payable in installments. 



3. Duties and powers of assessor. 



a. Assesses taxable property. 



b. Collects personal property tax. 



c. Difficulty of fair assessing and collecting. 



