Bureau Publication No. 32, “Juvenile Delinquency in Rural New York.”

Bureau Publication.  No. 60, “Standards of Child Welfare.”  This contains among other valuable material, discussions of child labor and legislation relating to it, of the care of dependent and defective children, and of juvenile delinquency.

In Lessons in Community and National Life: 

Series A:  Lesson 5, The human resources of a community. 
          Lesson 28, The worker in our society.

Series C:  Lesson 8, Preventing waste of human beings. 
          Lesson 20, The family and social control. 
          Lesson 30, Social insurance.

The following are a few good books relating to the topics of this chapter: 

Burch, H. R, and Patterson, S. H., American Social Problems, chaps, xvi-xx (Macmillan).

Henderson, C. R., Dependents, Defectives, and Delinquents.

Warner, A. G., American Charities.

Devine, E. T., Principles of Relief.

Addams, Jane, Twenty Years at Hull House, and The House on Henry
Street.

Ellwood, C. A., Sociology and Modern Social Problems.

CHAPTER XXIII

TEAM WORK IN TAXATION

THE DISLIKE OF THE PEOPLE FOR TAXATION

People have never liked to pay taxes.  Their repugnance to it is largely a survival of the times when an autocratic ruling class imposed taxes upon the people for its own selfish purposes.  Struggling for the bare necessities of life, the people had to pay the bills of the ruling class who lived in luxury.  The long struggle for liberty in England and in the English colonies was a struggle against the power of rulers to impose taxes without the consent of the people.  The habit of mind with respect to taxation formed under such conditions has to a considerable extent persisted into the present, when conditions are very different.

WHAT TAXATION MEANS IN A DEMOCRACY

The change to government “of the people, by the people, for the people” should put the paying of taxes in a very different light.  We decide upon a service we want performed for us, we provide the governing machinery to perform the service, and the service must be paid for.  We do not object to paying for having our house built, our food provided, our clothes made, and our goods hauled.  Why should we object to paying for the service of schools, roads, protection of health and property, the defense of our liberties?

THE RETURNS FROM TAXATION

Such objection seems especially unreasonable when we consider that the value of the service rendered by government is, as a rule, far in excess of what it costs the individual citizen.  In Chapter XVII we saw that a Virginia farmer, the value of whose farm was assessed at $3000, was taxed $19.48 for road improvements.  In return for this he acquired the use of a system of roads throughout the county that cost at least $173,000.  This local system connected him with the transportation system of the entire country, gave him a market for his produce, greatly increased the value of his land, brought better school facilities, and enriched his life in many ways.