Sec.4.  In some states, persons liable to taxation are themselves required to furnish lists of all their taxable property, printed blank lists having been previously distributed among them for this purpose.  To secure an accurate valuation, the assessors, (called also listers,) may require persons to make oath that they have made a true statement of their property and its value.  In states where the polls of the tax-payers are assessed, these also are set down in the lists at such sums as the law directs to be affixed to each poll.

Sec.5.  Before a tax-list can be made out, it must be known what amount is to be collected in each town.  This amount is made up of three parts:  First, the sum wanted to pay the expenses of the town for the preceding year; secondly, the town’s share of the county expenses; and thirdly, its proportional share of the expenses of the state government, or of what is to be raised for state purposes.

Sec.6.  The apportionment of the amount of the state and county expenses among the several towns, is made according to the amount of property in each as valued by the assessors.  The state auditor or controller, having received from the several counties returns of the value of the property in each county, is enabled to determine its quota of the amount to be raised for state purposes.  To each county’s share of the state expenses is added the sum to be raised in the county for county purposes; and the amount is apportioned among the towns in proportion to the value of the assessed property of each.  Then adding to each town’s share of the amount of the state and county expenses, the amount to be raised for town purposes, gives the sum to be collected in the town.

Sec.7.  Having thus ascertained the sum to be raised in each town, the officers whose duty it is, cause a tax-list to be made out, in which the amount of each person’s tax is set opposite his name and the estimated value of his property.  The tax-list of each town, certified and signed by the proper persons, is put into the hands of the collector, with a warrant ordering the same to be collected.

Sec.8.  The money collected for county and state purposes is paid to the county treasurer, who pays to the state treasurer the amount raised in the county for state expenses, and retains the remainder to be expended in the county.  The money collected for town purposes is paid to such persons in the town as are by law authorized to receive the same.

Chapter XXII.

Education.  School Funds; Schools, &c.

Sec.1.  The proper object of government is to promote the welfare and happiness of its citizens.  For this purpose, it must provide for making and properly administering laws to protect the people in the enjoyment of life and the fruits of their labor.  But it should go further, and make express provision for improving the condition of the people, especially the less fortunate portions of them.