The legislature is usually called the City Council, the upper branch the Board of Aldermen, and the lower and more numerous branch, the Common Council.  The members of the city council are elected by the people.  The acts of the council are called ordinances.  They are not sufficiently general to merit the designation of laws.

City judges are usually elected by the people.  The administration of the various duties of municipal government are generally given to special boards of officers, as the police department, fire department, etc.  For election purposes, cities are divided into wards, and the wards into voting precincts.

Our methods of municipal government have proved the least successful of any of our institutions.  Corruption and grave abuses exist in almost every one of the larger cities.  Problems connected with city government are among the most important questions of our time.

CHAPTER XVII.

Government Revenue and Expenditure.

Government is an enormous business enterprise, maintained and operated by its citizens, that certain duties of a general interest and benefit may be performed.  The magnitude of the work performed necessarily requires the expenditure of vast sums of money.  The chief source from which these sums are derived is taxation.  Taxes have been defined to be “the legally determined and legally collected contributions of individuals for meeting the necessary and general expenses of the State."[1] In the large majority of cases this is a good definition, but in a few instances it is too narrow.  There are some taxes that are levied not primarily for the purpose of raising an income to meet the expenses of the government, but to subserve some other purpose.  For instance, the maintenance of our high duties on articles imported into the United States from foreign countries has for its main purpose the protection of our industries from European competition.  The large revenues that are derived therefrom are incidental.  High liquor licenses, also, are maintained for the express purpose of lessening the consumption of intoxicating beverages.

[Footnote 1:  Carl Knies.]

The aim of every good government is to distribute its burdens of taxation, as well as its benefits, fairly and equitably among its citizens.  It is the duty of every citizen to assist in the realization of this aim, by an intelligent, honest and disinterested vote.  Equality of taxation means equality of sacrifice.  Each person should contribute towards the support of the government in proportion to his means and the benefits enjoyed.  It is the duty of every citizen, first to see that just and expedient tax laws are passed, then to pay his proper proportion, and lastly, to see that his neighbors likewise contribute their share.  To obtain an equitable system of government revenue and expenditure has been the great motive force which, in the past, has urged the people forward in their efforts to secure popular forms of government.