committee that manages the campaign when once the nominations are made.

248. Political Platforms.- The various conventions commonly adopt resolutions declaring the leading articles of party doctrine as those participating understand them. Such resolutions, when adopted by a State convention, are called a State platform; when adopted by a National convention, a National platform.

249. Officers and Rules.-- The various political bodies that have been described appoint their own officers, chairman and clerk, or president and secretary. The higher conventions, like legislative bodies, do much of their work by committees. Business is commonly transacted in accordance with the ordinary rules governing public assemblies. Still every convention has a right to enact rules for its own government, and also to enact rules that, until they are repealed, will bind the corresponding central committee and the next ensuing convention.

250. Recapitulation.-It will be seen that the system of party management which has been built up in the State, and other States as well, is extensive and complicated. It embraces the primary meeting, the primary election, the caucus, county, State, and National conventions, and district conventions of various kinds, together with a series of central committees reaching from the township primary meeting or election to the National convention. In no other country is such an extensive system of party machinery found. 251. The System Voluntary.-The whole system of caucuses, conventions, and committees that has been described, like political parties themselves, is purely

voluntary. The Ohio law provides for holding primary elections, but men and parties are under no obligations to make use of the law. With the exception of this feature, which is purely optional, the whole system, from bottom to top, lies outside of our constitutions and laws. It is a machine that the political parties of the country have slowly constructed, in order to give practical effect to their political principles. It reaches its end through the nomination of candidates and declarations of political doctrine. The influence of this system on our government and whole political life it would not be easy to exaggerate.1

1 See The American Government, Chap. XXX.

CHAPTER XXI

THE SYSTEM OF TAXATION

252. Taxes Defined. The average youth is more familiar with taxation than with the other functions of

government, except elections. He is not likely to see the working of those powers that make improvements for the public good, and restrict the liberties of the individual for the benefit of the community, unless he makes a positive effort to discover by whom and how these things are done. But the annual visit of the Assessor, and the talk throughout the neighborhood of the high taxes, makes very real to him the fact that the members of the society in which he lives are subject to an authority that constrains them even to give up a part of their property. Taxes may be defined as private property taken from the citizen by government in return for benefits that the government confers upon the citizen.

253. The Justice of Taxes.-Every species of government has a sphere within which it is responsible for the public welfare. Those officers whose business it is to provide things that the people need in common, and use in common, can no more discharge this duty without the expenditure of money than the father of a family can provide for his family without money. In the country, where a sparse population reduces the demands upon the local government, it may appear that only a little money would be needed, and that it could easily be secured; but in the city

the things necessary to insuring the public safety and comfort are manifold, and it is evident that the government cannot fulfill its purpose without a large income. From what source can this be derived? When a private corporation doing business furnishes a person with things necessary to his subsistence and happiness, it is that person's duty to pay for what he receives; and the public corporation called the government has the same right to an income from those for whom it exists.

3

254. Taxing Authorities of the State. The Constitution' affirms the power of the General Assembly of the State to provide by law for raising revenue by levying taxes. It declares further2 that the commissioners of counties, the trustees of townships, and similar boards, shall have such power of local taxation, for police purposes, as may be prescribed by law. Again, it declares that the General Assembly shall provide for the organization of cities and incorporated villages, by general laws, and restrict their power of taxation, etc., to prevent the abuse of such power. The General Assembly, by the authority herein conferred upon it, has enacted laws specifying the purposes for which county commissioners, city councils, township trustees, and school directors may levy taxes, and limiting the rates of taxation. The taxing authorities are, therefore, five in number.

255. Property Subject to Taxation.—The Constitution declares that laws shall be passed taxing, by

1 Article XII.; 2 Article X., Sec. 1; Article XIII., Sec. 6. 4 Article XII, Sec. 2.

a uniform rule, all moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise; and also all real and personal property according to its true value in money. Real property includes land, with everything contained in it, and all buildings, structures, improvements, and fixtures of whatever kind on it. Personal property includes all other individual property.

256. Property Exempt from Taxation. By authority conferred by the Constitution,1 the General Assembly has enacted laws declaring property devoted to certain purposes to be exempt from taxation. The exemption applies to all property used for the purposes of public schools; all property used exclusively for church purposes and cemeteries; all property belonging exclusively to the State or to the United States; all county buildings and poor houses; all property used exclusively for purposes of public charity, and for the extinguishment of fires; all other public property, as market houses, public grounds, and machinery belonging to any town; all monuments, and personal property belonging to any individual to the value of $100. 257. The Purposes of Tax Levies. (1) The General Assembly levies taxes to sustain three important State Funds, viz.: The General Revenue Fund, the Sinking Fund, and the State Common School Fund. The General Revenue Fund is used for such purposes as the payment of State salaries, the construction of public works, and the maintenance of benevolent institutions. The Sinking Fund is used to pay the interest and the principal of the public debt. The State Common School Fund is devoted to the support

1 Article XII, Sec.. 2.