Elements of Civil Government online

bill is often referred to a _conference committee_ of members of both
houses. If this does not secure agreement, and both adhere to their
original action, the bill fails.

PASSAGE. - When a bill passes the house in which it originated, the
clerk transmits and reports it to the other house for action. The
house to which it is transmitted may pass it without commitment, but
usually refers it to a committee, and, when reported, may pass it or
reject it, or amend it and return it with the amendment to the house in
which it originated.

When passed by both houses, the bill is engrossed - that is, rewritten
without blots or erasures - and transmitted to the President or
governor, as the case may be, for his approval. If approved and
signed, or if not returned within a fixed time, the bill becomes a law.
If vetoed, it must be again considered by both bodies, and is lost
unless again passed by each, and in Congress and in many States by a
two thirds vote.


SUGGESTIVE QUESTIONS.

1. Obtain from any convenient source and present in the recitation a
sample of a bill, and also of a resolution.

2. Why should a bill have three separate readings on three different
days?

3. Why is the report of a committee generally adopted by the body?

4. Why are chairmanships of committees usually much sought after in
legislative bodies?

5. Present in the recitation a copy of the report of a legislative
committee upon some subject.




CHAPTER XXII.

REVENUE AND TAXATION.

Revenue. - The regulation of revenue and taxation is one of the most
important and difficult questions of government. One of the wisest of
modern statesmen has said that the management of finance _is_
government.

Government, whatever its form, is an intricate and expensive machine,
and therefore sure and ample sources of revenue are as necessary to it
as blood is to the human body. The necessary expenses of a local
community, such as a village, a city, or a county, are heavy; while
those of a State are immense, and those of a nation almost beyond
conception. These expenses must be promptly met, or the government
becomes bankrupt, lacking in respect, without power to enforce its
rights even among its own people, and finally ceases to exist.

TAXATION. - The chief source of revenue in all governments is taxation.
A _tax_ is a portion of private property taken by the government for
public purposes. _Taxation_, the act of laying taxes, is regarded as
the highest function of government. It is also one of the most
delicate, because it touches the people directly, and is therefore
frequently the cause of discontent among the masses.

The government makes no direct return to the citizen for the taxes it
exacts, and in this respect only does taxation differ from the exercise
of the right of eminent domain. How much revenue must be raised? what
articles should be taxed? what should be the rate of taxation? are
questions that concern every government.

As a person may be at the same time a citizen of a village, a township,
a county, a State, and the United States, so he may, during the same
year, pay a separate tax to each of these five governments.

NECESSITY OF TAXATION. - Taxation is one of the necessary burdens of
society. A government as well as an individual must have money to pay
its expenses, and the principal part, if not all, of this money must be
raised by taxation of one kind or another. Men may differ as to the
kind and the rate of taxation, but taxes must be paid in order that
government may exist. The tax payer receives no immediate return for
his taxes, but has a _constant_ return in the way of protection to
life, liberty, and property, the enjoyment of public conveniences, and
the improvement of society.

By means of taxes each person bears his part in the cost of maintaining
the social compact. He gives up a portion of his property in order
that what remains may be the more secure and valuable, and that he may
enjoy many other blessings that would otherwise be impossible.
Although the rate is often high, even higher than necessary, it is safe
to say that every tax payer of the country receives from the government
more than he contributes by taxation.

Taxes are direct or indirect.

DIRECT TAXES. - A _direct tax_ is levied directly at a given rate upon
property or polls. Taxes levied by villages, towns, townships, cities,
counties, and States are for the most part direct taxes.

A _poll_ tax is levied upon the polls, or heads, of the male
inhabitants who have attained a certain age, usually twenty-one years.

A _property tax_, as the name indicates, is levied upon property.
Property is of two kinds, real and personal.

_Real property_, usually called _real estate_, consists of lands and
buildings.

_Personal property_ is that which can be moved from place to place, and
includes everything that a person can own except real estate.

In all systems of taxation, much real estate, such as churches,
cemeteries, colleges, charitable institutions, and public buildings, is
exempt from taxes.

Five times in its history - namely, in 1798, 1813, 1815, 1816, and
1861 - the United States levied a direct tax upon the people, but in
each case the law was in force but a single year. From 1861 to 1871
there was also an _income tax_; that is, a tax of a given per cent.
upon all annual incomes that exceeded a certain amount. In 1913,
Congress passed a new income tax law, with additional taxes on very
large incomes.

INDIRECT TAXES. - An _indirect tax_ is assessed upon the property of one
person, but is indirectly paid by another. The owner of the property
at the time of assessment pays the tax to the government, but a part or
all of the tax is ultimately paid by the consumer of the goods. All
taxes now levied by the national government are indirect.

The indirect taxes levied by the national government are _customs_, or
_duties_, and _internal revenue_.

CUSTOMS, OR DUTIES. - _Customs_, or _duties_, are taxes levied upon
certain goods imported from foreign countries. The Constitution
prohibits the taxation of exports.

The schedule or list of articles taxed and of duties to be paid is
called the _tariff_. Custom dues are collected by officers of the
national government at the custom-houses, located at the ports of
entry, usually, but not always, on or near the sea-coast. By far the
larger portion of the national revenue is derived from customs.

INTERNAL REVENUE. - _Internal revenue_, sometimes called _excise_, is a
tax levied upon certain articles produced in this country, such as
tobacco and spirituous liquors. It is collected by officers of the
national government, called collectors, stationed in different parts of
the country.


SUGGESTIVE QUESTIONS.

1. Name some of the items of expense in village government.

2. In township government.

3. In city government.

4. In county government.

5. In State government.

6. In national government.

7. What is the rate of property taxation in this country?

8. What is the rate in this State?

9. Where is the nearest custom-house?




CONSTITUTION OF THE UNITED STATES.

PREAMBLE.

We, the people of the United States, in order to form a more perfect
union, establish justice, insure domestic tranquillity, provide for the
common defense, promote the general welfare, and secure the blessings of
liberty to ourselves and our posterity, do ordain and establish this
Constitution for the United States of America.


ARTICLE I. LEGISLATIVE DEPARTMENT.

SECTION I. Congress in General.

All legislative powers herein granted shall be vested in a Congress of
the United States, which shall consist of a Senate and House of
Representatives.


SECTION II. House of Representatives.

Clause 1. The House of Representatives shall be composed of members
chosen every second year by the people of the several states; and the
electors in each state shall have the qualifications requisite for
electors of the most numerous branch of the State Legislature.

Clause 2. No person shall be a representative who shall not have
attained to the age of twenty-five years, and been seven years a citizen
of the United States, and who shall not, when elected, be an inhabitant
of that state in which he shall be chosen.

Clause 3. Representatives and direct taxes shall be apportioned among
the several states which may be included within this Union, according to
their respective numbers, which shall be determined by adding to the
whole number of free persons, including those bound to service for a
term of years, and excluding Indians not taxed, three-fifths of all
other persons. The actual enumeration shall be made within three years
after the first meeting of the Congress of the United States, and within
every subsequent term of ten years, in such manner as they shall by law
direct. The number of representatives shall not exceed one for every
thirty thousand, but each state shall have at least one representative;
and until such enumeration shall be made, the state of New Hampshire
shall be entitled to choose three, Massachusetts eight, Rhode Island and
Providence Plantations one, Connecticut five, New York six, New Jersey
four, Pennsylvania eight, Delaware one, Maryland six, Virginia ten,
North Carolina five, South Carolina five, and Georgia three.

Clause 4. When vacancies happen in the representation from any state,
the executive authority thereof shall issue writs of election to fill
such vacancies.

Clause 5. The House of Representatives shall choose their speaker and
other officers, and shall have the sole power of impeachment.


SECTION III. Senate.

Clause 1. The Senate of the United States shall be composed of two
senators from each state, chosen by the [Legislature][1] thereof for six
years, and each senator shall have one vote.

Clause 2. Immediately after they shall be assembled in consequence of
the first election, they shall be divided, as equally as may be, into
three classes. The seats of the senators of the first class shall be
vacated at the expiration of the second year, of the second class at the
expiration of the fourth year, and of the third class at the expiration
of the sixth year, so that one-third may be chosen every second year;
[and if vacancies happen, by resignation or otherwise, during the recess
of the Legislature of any state, the executive thereof may make
temporary appointments until the next meeting of the Legislature, which
shall then fill such vacancies.][1]

Clause 3. No person shall be a senator who shall not have attained to
the age of thirty years, and been nine years a citizen of the United
States, and who shall not, when elected, be an inhabitant of that state
for which he shall be chosen.

Clause 4. The Vice-president of the United States shall be President of
the Senate, but shall have no vote, unless they be equally divided.

Clause 5. The Senate shall choose their other officers, and also a
president pro tempere, in the absence of the Vice-president, or when he
shall exercise the office of President of the United States.

Clause 6. The Senate shall have the sole power to try all impeachments.
When sitting for that purpose, they shall be on oath or affirmation.
When the President of the United States is tried, the chief justice
shall preside; and no person shall be convicted without the concurrence
of two-thirds of the members present.

Clause 7. Judgment in cases of impeachment shall not extend further than
to removal from office, and disqualification to hold and enjoy any
office of honor, trust, or profit under the United States; but the party
convicted shall, nevertheless, be liable and subject to indictment,
trial, judgment, and punishment according to law.


SECTION IV. Both Houses.

Clause 1. The times, places, and manner of holding elections for
senators and representatives shall be prescribed in each state by the
Legislature thereof; but the Congress may at any time, by law, make or
alter such regulations, except as to the places of choosing senators.

Clause 2. The Congress shall assemble at least once in every year, and
such meeting shall be on the first Monday in December, unless they shall
by law appoint a different day.


SECTION V. The Houses separately.

Clause 1. Each house shall be the judge of the elections, returns, and
qualifications of its own members, and a majority of each shall
constitute a quorum to do business; but a smaller number may adjourn
from day to day, and may be authorized to compel the attendance of
absent members, in such manner and under such penalties as each house
may provide.

Clause 2. Each house may determine the rules of its proceedings, punish
its members for disorderly behavior, and, with the concurrence of
two-thirds, expel a member.

Clause 3. Each house shall keep a journal of its proceedings, and from
time to time publish the same, excepting such parts as may in their
judgment require secrecy; and the yeas and nays of the members of either
house, on any question, shall, at the desire of one-fifth of those
present, be entered on the journal.

Clause 4. Neither house during the session of Congress shall, without
the consent of the other, adjourn for more than three days, nor to any
other place than that in which the two houses shall be sitting.


SECTION VI. Disabilities of Members.

Clause 1. The senators and representatives shall receive a compensation
for their services, to be ascertained by law, and paid out of the
treasury of the United States. They shall in all cases, except treason,
felony, and breach of the peace, be privileged from arrest during their
attendance at the session of their respective houses, and in going to
and returning from the same; and for any speech or debate in either
house, they shall not be questioned in any other place.

Clause 2. No senator or representative shall, during the time for which
he was elected, be appointed to any civil office under the authority of
the United States, which shall have been created, or the emoluments
whereof shall have been increased, during such time; and no person
holding any office under the United States shall be a member of either
house during his continuance in office.


SECTION VII. Mode of passing Laws.

Clause 1. All bills for raising revenue shall originate in the House of
Representatives; but the Senate may propose or concur with amendments,
as on other bills.

Clause 2. Every bill which shall have passed the House of
Representatives and the Senate shall, before it become a law, be
presented to the President of the United States; if he approve, he shall
sign it; but if not, he shall return it, with his objections, to that
house in which it shall have originated, who shall enter the objections
at large on their journal, and proceed to reconsider it. If, after such
reconsideration two-thirds of that house shall agree to pass the bill,
it shall be sent, together with the objections, to the other house, by
which it shall likewise be reconsidered, and if approved by two-thirds
of that house, it shall become a law. But in all such cases the votes
of both houses shall be determined by yeas and nays, and the names of
the persons voting for and against the bill shall be entered on the
journal of each house respectively. If any bill shall not be returned
by the President within ten days (Sundays excepted) after it shall have
been presented to him, the same shall be a law in like manner as if he
had signed it, unless the Congress by their adjournment prevent its
return, in which case it shall not be a law.

Clause 3. Every order, resolution, or vote to which the concurrence of
the Senate and House of Representatives may be necessary (except on a
question of adjournment) shall be presented to the President of the
United States; and before the same shall take effect, shall be approved
by him, or, being disapproved by him, shall be repassed by two-thirds of
the Senate and House of Representatives, according to the rules and
limitations prescribed in the case of a bill.


SECTION VIII. Powers granted to Congress.

The Congress shall have power -

Clause 1. To lay and collect taxes, duties, imposts, and excises, to pay
the debts and provide for the common defense and general welfare of the
United States; but all duties, imposts and excises shall be uniform
throughout the United States;

Clause 2. To borrow money on the credit of the United States;

Clause 3. To regulate commerce with foreign nations, and among the
several states, and with the Indian tribes;

Clause 4. To establish a uniform rule of naturalization and uniform laws
on the subject of bankruptcies, throughout the United States;

Clause 5. To coin money, regulate the value thereof and of foreign coin,
and fix the standard of weights and measures;

Clause 6. To provide for the punishment of counterfeiting the securities
and current coin of the United States;

Clause 7. To establish post-offices and post-roads;

Clause 8. To promote the progress of science and useful arts, by
securing for limited times to authors and inventors the exclusive right
to their respective writings and discoveries;

Clause 9. To constitute tribunals inferior to the Supreme Court;

Clause 10. To define and punish piracies and felonies committed on the
high seas, and offenses against the law of nations;

Clause 11. To declare war, grant letters of marque and reprisal, and
make rules concerning captures on land and water;

Clause 12. To raise and support armies; but no appropriation of money to
that use shall be for a longer term than two years;

Clause 13. To provide and maintain a navy;

Clause 14. To make rules for the government and regulation of the land
and naval forces;

Clause 15. To provide for calling forth the militia to execute the laws
of the Union, suppress insurrections, and repel invasions;

Clause 16. To provide for organizing, arming, and disciplining the
militia, and for governing such part of them as may be employed in the
service of the United States, reserving to the states respectively the
appointment of the officers and the authority of training the militia
according to the discipline prescribed by Congress;

Clause 17. To exercise exclusive legislation, in all cases whatsoever,
over such district (not exceeding ten miles square) as may, by cession
of particular states and the acceptance of Congress, become the seat of
the government of the United States, and to exercise like authority over
all places purchased, by the consent of the Legislature of the State in
which the same shall be, for the erection of forts, magazines, arsenals,
dock-yards, and other needful buildings; and

Clause 18. To make all laws which shall be necessary and proper for
carrying into execution the foregoing powers, and all other powers
vested by this Constitution in the government of the United Stales, or
in any department or officer thereof,


SECTION IX. Powers denied to the United States.

Clause 1. The migration or importation of such persons as any of the
states now existing shall think proper to admit, shall not be prohibited
by the Congress prior to the year one thousand eight hundred and eight;
but a tax or duty may be imposed on such importation, not exceeding ten
dollars for each person.

Clause 2. The privilege of the writ of _habeas corpus_ shall not be
suspended unless when, in cases of rebellion or invasion, the public
safety may require it.

Clause 3. No bill of attainder, or ex-post-facto law, shall he passed.

Clause 4. No capitation or other direct tax shall be laid, unless in
proportion to the census or enumeration herein before directed to be
taken.

Clause 5. No tax or duty shall be laid on articles exported from any
state.

Clause 6. No preference shall be given by any regulation of commerce or
revenue to the ports of one state over those of another; nor shall
vessels bound to or from one state be obliged to enter, clear, or pay
duties in another.

Clause 7. No money shall be drawn from the treasury but in consequence
of appropriations made by law; and a regular statement and account of
the receipts and expenditures of all public money shall be published
from time to time.

Clause 8. No title of nobility shall be granted by the United States;
and no person holding any office of profit or trust under them shall,
without the consent of the Congress, accept of any present, emolument,
office, or title of any kind whatever, from any king, prince, or foreign
state.


SECTION X. Powers denied to the States.

Clause 1. No state shall enter into any treaty, alliance, or
confederation; grant letters of marque and reprisal; coin money; emit
bills of credit; make any thing but gold and silver coin a tender in
payment of debts; pass any bill of attainder, ex-post-facto law, or law
impairing the obligation of contracts; or grant any title of nobility.

Clause 2. No state shall, without the consent of the Congress, lay any
imposts or duties on imports or exports except what may be absolutely
necessary for executing its inspection laws; and the net produce of all
duties and imposts laid by any state on imports or exports shall be for
the use of the treasury of the United Stales; and all such laws shall be
subject to the revision and control of the Congress.

Clause 3. No state shall, without the consent of Congress, lay any duty
of tonnage, keep troops or ships of war in time of peace, enter into any
agreement or compact with another state or with a foreign power, or
engage in war, unless actually invaded, or in such imminent danger as
will not admit of delay.


ARTICLE II. EXECUTIVE DEPARTMENT.

SECTION I. President and Vice-president.

Clause 1. The executive power shall be vested in a President of the
United States of America. He shall hold his office during the term of
four years, and, together with the Vice-president; chosen for the same
term, be elected as follows:

Clause 2. Each state shall appoint, in such manner as the Legislature
thereof may direct, a number of electors, equal to the whole number of
senators and representatives to which the state may be entitled in the
Congress; but no senator or representative, or person holding an office
of trust or profit under the United States, shall be appointed an
elector.

[Clause 3. The electors shall meet in their respective states, and vote
by ballot for two persons, of whom one at least shall not be an
inhabitant of the same state with themselves. And they shall make a
list of all the persons voted for, and of the number of votes for each;
which list they shall sign and certify, and transmit, sealed, to the
seat of the government of the United States, directed to the President
of the Senate. The President of the Senate shall, in the presence of
the Senate and House of Representatives, open all the certificates, and
the votes shall then be counted. The person having the greatest number
of votes shall be the President, if such number be a majority of the
whole number of electors appointed; and if there be more than one who
have such majority, and have an equal number of votes, then the House of
Representatives shall immediately choose by ballot one of them for
President; and if no person have a majority, then, from the five highest
on the list, the said House shall in like manner choose the President.
But in choosing the President, the votes shall be taken by states, the
representation from each state having one vote, a quorum for this
purpose shall consist of a member or members from two-thirds of the
states, and a majority of all the states shall be necessary to a choice.
In every case, after the choice of the President, the person having the
greatest number of votes of the electors shall be the Vice-president.
But if there should remain two or more who have equal votes, the Senate
shall choose from them by ballot the Vice-president.][2]

Clause 4. The Congress may determine the time of choosing the electors,
and the day on which they shall give their votes, which day shall be the
same throughout the United States.

Clause 5. No person except a natural-born citizen, or a citizen of the
United States at the time of the adoption of this Constitution, shall be
eligible to the office of President; neither shall any person be
eligible to that office who shall not have attained to the age of
thirty-five years, and been fourteen years a resident within the United
States.

Clause 6. In case of the removal of the President from office, or of his
death, resignation, or inability to discharge the powers and duties of