To whom are school taxes paid?  Town taxes?  County taxes?  State taxes?  How much of the money paid at this time goes to the United States?

How does the tax collector know how much to take from each person?  From whom does he get this book?

The amount of a person’s tax depends upon the value of his property and the rate of tax.  How is the former fact ascertained?  To whom, then, does the assessor report when he has concluded his labors?

The rate of tax depends upon the amount to be raised and the value of the property on which it is to be assessed.  Who determines how much money shall be raised in a district for school purposes during any year?  When is this determined?  Who records the proceedings of the meeting?  To whom must he report the amount of tax voted?  Who determines how much money is to be raised in the town for bridges, etc.?  When?  Who records the proceedings of the meeting?  To whom must he report the amount of tax voted?  Who vote the taxes in a village?  When?  Who reports to the computing officer?  Who vote the taxes in a city?  Why not the people?  When?  How reported to the computing officer?  Who determines how much money is to be raised for county purposes?  When?  Who is secretary of the meeting?  To whom does he report?  Who determines how much money shall be raised for state purposes?  How does the proper officer become acquainted with the facts necessary to the raising of the money?

State the gist of the matter brought out by the questions in the last four paragraphs.

How does the school district treasurer get the school district money?

Trace a dollar from the time it leaves a farmer’s hand as taxes till it reaches the teacher as salary.

If you had a bill against the county how would you get your pay?  What could you do if pay were refused?  Make out in due form a bill against your county.

CHAPTER VII.

ESTABLISHING JUSTICE IN THE COUNTY.

Classes of Cases.—­There are three general classes of judicial business carried on in the county:  probate business, civil actions, and criminal prosecutions.

PROBATE COURTS.

Jurisdiction.—­The principal business and characteristic work of probate courts is the settlement of the estates of deceased persons.  Jurisdiction extends in most states over both personal property and real estate.  Incidentally probate courts appoint guardians for minors and others subject to guardianship, and control the conduct and settle the accounts of such appointees.

In many states jurisdiction wholly extraneous to the characteristic work of these courts is imposed upon them, or the probate business is associated with other jurisdiction in the same court.  Thus, in Minnesota the judge of probate is petitioned in the organization of cities, as we have seen.  In Wisconsin, the county court, which has charge of the probate business, has civil jurisdiction also.  In Illinois, the county court in addition to the probate business has jurisdiction “in proceedings for the collection of taxes and assessments.”  And in Kansas, the probate court has jurisdiction in cases of habeas corpus.