Sec.9.  Judicial officers may also be removed by the governor on address of the legislature.  If a judge is suspected of corrupt conduct in his office, or of being incompetent to discharge its duties, complaint is made to the legislature, and the party complained of is notified, and an opportunity is given him of being heard in his defense.  If both branches, by the required majorities, concur in the opinion that he ought to be removed, they address the governor, setting forth their reasons for the removal.  If the governor considers the reasons sufficient, the officer is removed.  This mode of removal does not exist in all the states.  In New York, and perhaps in a few other states, the legislature makes the removal without the concurrence of the governor; and in that state some of the lower judicial officers may be removed by the senate on the recommendation of the governor.  In a few states, judges are not removable by impeachment.

Chapter XXI.

Assessment and Collection of Taxes.

Sec.1.  Every government must have the power of providing means for its support.  The money which is needed to pay the expenses of administering the government, if the state has no permanent source of revenue, or income, must be raised by taxation.  A tax is a rate or sum of money assessed upon the person or property of a citizen for the use of the state.  When assessed upon the person, it is called a poll-tax, or capitation tax, being a certain sum on every poll, or head.  But as persons ought generally to contribute to the public expenses according to their ability, taxes are more just and equal when laid upon the property of the citizens.  Few poll-taxes are levied in this country.

Sec.2.  There are certain kinds of property which are exempt from taxation; such as the corporate property of the state, of counties, and of towns, including the buildings in which the public business is done, the prisons, jails, asylums, &c., and the lands attached to them; school-houses and meeting-houses, with the lands attached; burying-grounds, and the property of literary and charitable institutions.  But the property of business corporations, as rail-road, banking, insurance, manufacturing, and other stock companies, like that of individuals, is liable to taxation. Real estate, or real property, is land with the buildings and other articles erected or growing thereon. Personal estate, or personal property, consists of movables, as goods, chattels, money, and debts due from solvent debtors.

Sec.3.  As the property of every person is to be assessed in proportion to its value, it is necessary, first, to make a correct valuation of all the taxable property.  For this purpose, the assessor or assessors pass through the town, and make a list of the names of all the taxable inhabitants, and the estimated value of the property, real and personal, of each; and returns of the same are made to the proper county officers, who cause the tax-list for each town to be made out, and order the taxes to be collected.