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Problems in Taxes

LEON V. ARNOLD, AMSTERDAM, N. Y. .

1. A village is to raise a tax of $4,358.10. The total valuation of the property

is $726,385. What is the rate of taxation? What will be Mr. Henry's

tax if he owns property valued at $6,850 ? 2. If the rate is 3772 cents per hundred, what is Mr. Lux's tax who owns a

farm worth $6,500 ? 3. What is Mr. George's tax on property valued at $9,650, if the amount to

be raised is $7,861.28 and the property valuation is $2,456,650 ? 4. $3,480 must be raised in a village. If there are 340 polls, each assessed

$1.50, how much tax must be levied ? 5. At $4.36 per thousand, how much tax will a man pay who owns real estate

valued at $13,250 and personal worth $9,270 ? 6. If the rate is $0.008 and a man's tax $38.72, what is the value of his

property if he pays for one poll at $1? 7. If a tax of $7.59 per thousand is levied, how much must Mr. K. pay who

has property valued at $3,840, pays for one poll at $1.50 and owns three

dogs each assessed $1 ? 8. A tax of $6,217 must be raised in a village. If 425 polls each pay á tax

of $1.25, is the tax budget increased or diminished and how much? 9. The taxable property in a village is $894,250, on which a tax of $6,169.35

is to be levied. If 625 polls pay a tax of $1 each, what is the rate of

taxation ? 10. The school tax in a country district is $124, the rate of taxation 674 mills.

What is the amount of taxable property? II. What is the rate if $3,215 tax is to be levied against property owners, the

value of whose property is $336,250 ? (Correct to 6 decimal places.) 12. Property in a certain school district is valued at $905,040 and the tax

raised $5,430.24. What is Mr. A's property worth if he pays a tax of

$50.46? 13. The tax to be raised in a certain town for school building improvements

is $5,500. The property valuation is $845,600 and personal valuation

$89,750. What is the rate? 14. In a certain village are 420 polls, taxable at 75 cents each. A tax of

$3,125 is to be raised on property valued at $875,620. What is E's tax

who owns a house and lot worth $9,250 ? 15. The assessment-roll of an incorporated village shows real estate worth

$943,200 and personal worth $45,600. A tax of $4,865 is to be raised. What will be Mr. Brown's tax who owns land worth $14,250 and per

sonal valued at $8,250 ? 16. What will be A's tax if he has property assessed at $8,600 and a tax of

$3,415 is raised on $876,415 assessed valuation of property?

17. If X pays a tax of $55.84 and the rate is six and two-fifths mills, what is

, the value of his property ? 18. If the real estate is assessed $756,210, the personal rated $79,890, what

will be the rate if the tax to be raised is $4,280 ? What will be A's tax at 574 mills if he owns real estate worth $8,400, per

sonal worth $15,500 and has two dogs taxed $1.50 each? 20. A tax of $4,380 is to be raised in a village where there are 640 polls, each

taxed $1.50. What will be the rate of the valuation is $987,750 ? 21. The taxable polls in a town are 800, each assessed 50 cents. Their property

is assessed $939,600 and the tax to be raised is $5,440. What will be

D's tax who owns land worth $12,500 and bank stock worth $6,000 ? 22. Mr. Lee owns property worth $7,800. What will be his tax if there are

320 polls in the district paying poll tax of $480 and a tax of $3,210 is

to be raised on a total valuation of $861,050 ? 23. The valuation of property in a village is $1,230,400, and a tax of $4,921.50

is levied. What tax must a railroad pay whose property is valued at

$153,800 ? 24. In a certain borough the tax rate is five and one-eighth mills, the poll tax

one and one-half dollars. Find A's tax whose real estate is assessed

$15,200 and personal $6,800. 25. Find the value of a firm's property who pay a property tax of $53.41 when the rate is 358 mills.

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The Call of the Shepherds

Deep night is on the hills,

With jeweled flag unfurled;-
His baying dogs the wakeful shepherd stills

Close to the sleeping fold,
And gazing upward to those sparks of gold,

Piercing the dark he marvels at the world.

A flash across the sky

As by some Titan hurled-
And now a strange new orb bursts forth on

high,
The Star of Bethlehem!
The Shepherds wonder what has come to

them!
What message to a hushed and waiting world!

They leave the silent hills

By paths with radiance pearled,
"Peace upon Earth,” each echoing valley fills.
Led by the Christmas Star,
They meet upon the way from near and far,
Seeking the Child—the Saviour of the

World.-Donahue's.

What Educators Think

Teaching for Morality We have yet to devise some method of teaching arithmetic to all the people so that no group of sharks shall be able to steal the people's money, as officers of our life insurance companies. We should be able so to teach United States History to all the people that no man of the standing of John W. Kern shall be able to assert that in our State, “ In every county votes are bought like cattle at every election and the number to be bought is increasing year by year.” We should be able to so teach chemistry to all the people that our boys will remain on the farms, and our girls will remain in the kitchens, if duty calls them there, with the full appreciation that the farms and the kitchens are veritable ganglia of our social organism. We should be able so to teach civics to all the people, that our national and state and municipal life shall not be deeply tainted with the stain of pollution.Pres. R. L. Kelly, Earlham College, Indiana. ,

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The School and Newspaper When a teacher goes into a community he can depend upon the newspaper man as an ally in his campaign against ignorance. They have a common cause. In the agitation for better salaries that has been going on, every newspaper of any standing in the State has stood for higher wages, and the success that has come and that will come will be largely due to the newspapers. The editor is interested in everything that will benefit the community, and school superintendents and teachers should work with the editor. They should be students together of the problem of education. They together should be molders of public opinion. If this is not the case as a general thing it is safe to say that the trouble lies in the teacher himself. There is no force that so makes for civic righteousness in a community as a good, fearless newspaper, and the school and the paper should be found working together.-F. A. Cotton, State Superintendent of Public Instruction, Indiana.

Farming as a Profession I THINK if boys and girls were trained to have a business interest in the farm and in what it is producing, it would be a good thing. Let the boy study to see what an acre of land is going to produce, or what a certain cow is going to produce. There isn't any doubt but that the boy or girl who is brought up to do practical things will stand a better chance in the world if he is taught these things. You give your boys and your girls a good heritage when you send them out into the world with a practical education.

Give me the farmer boy with good educational opportunities and see what kind of a man he will make. His chances are great. That very ruggedness which he gained from living in the fresh air and coming near to nature, -learning how to do things, is always in his favor, and no boy need to complain because he has had duties all his life.

.. It seems to me that we can make boys and girls like the farm if we put enough of rest and recreation in it so that they feel it is a good thing to be a good farmer. I do not know of an occupation for a boy to go into nowadays any more promising than to go into farming. I do not think all boys ought to be farmers and it is nothing against them if they do not. There is no use in spoiling a good lawyer to make a poor farmer. But we want to stop talking about the farm being such a horrible and lonesome place in which to live, and about the farmer having such a hard time. We want the boys to stay on the farm and take hold of it and be scientific farmers. That is what the world is calling for to-day and the time is come in New York State when farming is going to be one of the professions which will lead, and the time has come when the wonien of the farm must be progressive and thoughtful women.—Miss Martha Van Rensselaer.

* * *

Head, Hand and Heart The rural teacher should know two things: How to get every child in the district in school, and how to keep him profitably employed while there. He will realize that if he is to get him there and keep him there he will have to do three things at least: (1) He will have to touch his heart. He will have to make him feel that he is vitally interested in him, that he loves him, and that he is a source of sympathy that will never fail. If every teacher would study the home life of all the children in his district he would find it is not the orphan or the child with a step-mother always whose barren life longs for sympathy and mother love. Often it is the child with parents and with life's necessities seemingly supplied. To such he must be teacher and parent. He must be able to take the child's burden and help him carry it. This he can do best by taking his mind off his own little troubles and placing it upon those of others whom he, though a child, can help. (2) He will have to touch his head. He will have to open his eyes to the great truths of life all about him. He will have to teach him to think. Stupid parrot work in school is worse than useless. There is no growth in it. In his book which the teachers of Indiana are to study this year. Henry Van Dyke says. that, as a teacher he would far rather have a pupil give an incorrect answer in a way which showed that he had really been thinking about the subject than a literally correct answer in a way which showed that he had merely swallowed what he had told him, and regurgitated it on the examination paper. (3) He will have to train his hand. He must teach him to do things. The skillful use of his hands will do more than anything else to help him find himself. It will supplement the head in .creative work; it will furnish the most valuable lessons in self-control. It will open up the avenues of industry and teach him the dignity of labor. It will stimulate in him a desire to do his share of the world's work. It will help him to realize that there is work to do for every man and woman who deserve the name. With the training of head, hand and heart the appreciation of life's finer phases will come.-Fassett A. Cotton, Supt. of Public Instruction, Indiana.

Teachers' Salaries “Will you tell me, sir,” said Gen. Stephen D. Lee, directing his remarks to the Governor, in a recent address before the State College at Columbus, Miss., “why your Legislature at its last meeting provided about twice the amount for the salaries of the men occupying the chairs of the University as for those of the women discharging the same kind of duties?" Governor Vardaman disclaimed any ownership of the Legislature in question and said he neither favored nor sanctioned the existing discrimination against women wage earners.

Protests of a similar kind are filling columns of the public prints in other States. We read that the public school teachers of the Empire State are about to move on Albany for a law providing adequate salaries. Then we hear of discontent among Missouri teachers because of unjust discrimination; and so it goes.

The whole discussion resolves itself back into the question which teachers have been debating for so many years, and which was so aptly answered by Susan B. Anthony on that memorable day in 1853, when for the first time a woman's voice was heard in a Teachers' Convention. The question was why the profession of teacher is not as much respected as that of lawyer, doctor or minister, and when Miss Anthony was finally permitted to speak, after a half hour's discussion on the propriety of allowing a woman to be heard, she said, “ It seems to me you fail to comprehend the cause of the disrespect of which you complain. Do you not see that so long as society says woman has not brains enough to be a doctor, lawyer or minister, but has plenty to be a teacher, every man of you who condescends to teach tacitly admits before all Israel and the sun that he has no more brains than a woman?”

Yet to this day the matter is solemnly considered, argued pro and con, talked about, written about, and the teachers themselves, to say nothing of all the rest of us, apparently fail utterly to see, in the political disfranchisement of the majority of teachers, the cause for underpaid labor and unjust discrimination. In the four States where women vote, teachers' salaries not only average higher than in the States where they do not, but the law provides equal pay for equal service irrespective of sex.Elizabeth J. Hauser.

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Higher Education for Women No STRONG woinan can be too gentle and no gentlewoman too strong. I have little sympathy with the higher education of women if it battles against those distinctions between men and women that are radical and eternal. That, indeed, is the lower education of women. No woman was ever the better for imitating a man; few, if any, are better for some forms of professional life. I had rather a girl, however highly educated, were a nurse than a criminal lawyer. It is the profession of the latter rather than the former that would degrade her. As a nurse she would bring to bear, enlarged and refined by college training, those tender accomplishments that have made women the comfort of the world. Every disagreeable detail of her work would take on a mind of glory, because an essential part of a noble and self-inspiring selfsacrifice; as a criminal lawyer she would rapidly and surely lose whatever charm of sensitiveness that might belong to her as a woman, and would become

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