52 STATE NORMAL SCHOOL, SAN JOSE. 



4. Duties and powers of tax collector. 



a. Collects county taxes. (Except when assessor collects.) 



b. Collects tax on corporations in county. 



c. Collects general property tax of state. 



(1. Issues license fees for saloons, pedlars, auctioneers, merchants, etc. 

 e. Sells to state real property on which taxes are delinquent. 



5. Duties and powers of treasurer. 



a. Receives money collected by tax collector. 



b. Collects inheritance taxes for state. 



c. Pays money out of treasury when instructed to do so by auditor. 



d. Reports to aviditor money on hand first of each month. 



Field Work. 



1. Learn the tax rate of your county. 



2. Who fixes it? Hoav is it determined? 



3. What proportion of the taxes is used for the different city activities? 



Education Police protection 



Fire protection Care of streets 



Street improvement Etc 



Get complete statement from City Clerk. 



4. What advantages in having a fixe'd per cent of the taxes go for the use of any 



one department of the city? What are the disadvantages? 



5. What is the system of accounting of the city's money? Is it a modern system? 



6. How could it be improved? (Ask the City Clerk.) 



7. When a person works for the city, what is the method of procedure by which he 



gets his money fi-om the city treasury? 



8. Who is the City Treasurer? How did he get his position? 



9. Aside from the general tax levy, from what other sources does the city get its 



revenue ? 

 10. What is done with the license money? 

 Pupils" References. 



Dunn. "Community and Citizen."' pp. 22S-23S. 



Nida. "City, State and Nation." pp. 188-193. 



Bulletin No. 17, San Francisco Normal. 



Ashley. "Government and Citizen" (Cal. Ed. Ch. III). 



Beard. "American Citizcnshii)." pp. 239-242, 213-210, 2aG-GS. 



For Student Teachers. 



Hichborn, Franklin. Legislative Bulletins for 1915. 

 Sutton, James. "Civil Government of California." 



Section 3. Single Tax. 



1. Popular meaning — A land tax. 

 Arguments for. 



No taxes on labor and capital would make for progress. 

 Large land holdings would be forced on market, hence easier to get homes. 

 What nature gives, belongs to all. 

 Arguments against. 



Persons should have what they get by legal contract. 



Absolute ownership stimulates industry. 



Confiscation of land would work hardship on pioneer laud holder. 



Confiscated land would destroy value of mortgages. 



References. 



Pupils' Readings. 



Outlook. 103: 771 — Spillane, Richard. "Taxing Enterprise." 



Harpers* Weekly, 58: 10 — McRay, John. "Single Tax in Western Canada." 



