[Sidenote:  Calling the town-meeting.] When this meeting is to be called the selectmen issue a warrant for the purpose, specifying the time and place of meeting and the nature of the business to be transacted.  The constable posts copies of the warrant in divers conspicuous places not less than a week before the time appointed.  Then, after making a note upon the warrant that he has duly served it, he hands it over to the town-clerk.  On the appointed day, when the people have assembled, the town-clerk calls the meeting to order and reads the warrant.  The meeting then proceeds to choose by ballot its presiding officer, or “moderator,” and business goes on in accordance with parliamentary customs pretty generally recognized among all people who speak English.

[Sidenote:  Town, country, and state taxes.] At this meeting the amount of money to be raised by taxation for town purposes is determined.  But, as we shall see, every inhabitant of a town lives not only under a town government, but also under a county government and a state government, and all these governments have to be supported by taxation.  In Massachusetts the state and the county make use of the machinery of the town government in order to assess and collect their taxes.  The total amounts to be raised are equitably divided among the several towns and cities, so that each town pays its proportionate share.  Each year, therefore, the town assessors know that a certain amount of money must be raised from the taxpayers of their town,—­partly for the town, partly for the county, partly for the state,—­and for the general convenience they usually assess it upon the taxpayers all at once.  The amounts raised for the state and county are usually very much smaller than the amount raised for the town.  As these amounts are all raised in the town and by town officers, we shall find it convenient to sum up in this place what we have to say about the way in which taxes are raised.  Bear in mind that we are still considering the New England system, and our illustration is taken from the practice in Massachusetts.  But the general principles of taxation are so similar in the different states that, although we may now and then have to point to differences of detail, we shall not need to go over the whole subject again.  We have now to observe how and upon whom the taxes are assessed.

[Sidenote:  Poll-tax.] They are assessed partly upon persons, but chiefly upon property, and property is divisible into real estate and personal estate.  The tax assessed upon persons is called the poll-tax, and cannot exceed the sum of two dollars upon every male citizen over twenty years old.  In cases of extreme poverty the assessors may remit the poll-tax.

[Sidenote:  Real-estate taxes.] As to real estate, there are in every town some lands and buildings which, for reasons of public policy, are exempted from paying taxes; as, for example, churches, graveyards, and tombs; many charitable institutions, including universities and colleges; and public buildings which belong to the state or to the United States.  All lands and buildings, except such as are exempt by law, must pay taxes.