Public debts.

appropriations that further merely local or private interests. Legislators have been known to receive compensation from contractors in whose favor large appropriations were made. These abuses have brought about the enactment of constitutional restraints upon the character and amounts of appropriations that may be made. Like restraints are found in the debt limitations fixed by many State constitutions. Local governments are often required to submit to the voters propositions to create local debts. In spite of these restrictions, the amount of local and State indebtedness is larger than the debt of the National government, municipal indebtedness having increased at a very rapid rate within recent years.

SUPPLEMENTARY QUESTIONS AND REFERENCES.

1. Study the system of taxation in your State, making comparisons with the methods described in this chapter.

2. What is the present rate of taxation in your locality? What parts of this rate provide for local, county, State, and school taxes respectively? To what extent is there undervaluation? Do the boards of equalization correct variations in valuations? Does personal property bear its share of taxation? What remedies do you suggest for abuses that exist in these matters? What is fundamentally wrong?

3. How would you answer the questions stated on page 64? See Ely, Taxation in American States and Cities; Seligman, Essays on Taxation; Encyclopedia Articles; Plehn, Introduction to Public Finance.

4. For general descriptions of State taxation see Bryce, I, chapter 43; Encyclopedia of Social Reform.

5. Is a tax on the gross earnings of a corporation equal to one of the same rate on its property? Outlook, 68: 3.

6. How do you justify the progressive rates levied in inheritance and income taxes? Are special assessments a just means of taxation? Is the poll-tax just?

7. Examine the financial reports of your local, county, and State officers to ascertain the sources of revenue and the purposes of expenditure. In each case, what is the process of auditing accounts?

8. Should church property be exempted from taxation? Forum, 17: 372-379; 434-442.

9. Should the State enact an inheritance-tax law? Forum, 23: 257-270; N. Am. Rev., 164: 634-636.

10. Should the State enact an income-tax law? Arena, 3:525-540.

(See also references to Federal income tax, p. 252 ff.)

11. Taxation of Personal Property, Nation, 66: 220-221; Outlook, 52: 397–398; Taxation of Franchises, N. Am. Rev., 168 730-738; Taxation of Corporations, Nation, 68: 370; Taxation of Mortgages, Outlook, 64: 243–244.

Civil cases.

Criminal cases.

CHAPTER VII

JUDICIAL TRIALS

THUS far in our study of government we have had in mind chiefly the processes by which laws are enacted, and executed or administered. If all men could agree upon the exact meaning of these laws, and if all were disposed to obey them, little more government than has been described would be needed. Because neither of these suppositions is true, another distinct department of government—the judiciary—becomes necessary.

Cases arise through differences in the interpretation of law and through its violation. There are two kinds of cases, civil and criminal. When one party to a suit (the plaintiff) brings action against the other (the defendant) for the protection or enforcement of a private right, we have a civil case. Some common examples of civil cases are those involving questions of the fulfilment of contracts; the relations of employer and employee; the possession of property; the collection of debts; and the validity of deeds and mortgages.

In a criminal case it is charged that a wrong has been committed, in most instances against an individual, but of such a nature that the public peace, dignity, and security are also affected. These criminal acts are defined by law, and penalties have been affixed to their commission. At the same time the injured person is generally entitled to compensation, or damages, for the wrong he has received. Because public interests

suffer from the commission of crime, the State is plaintiff in all criminal cases.

The methods of procedure in ordinary cases are very similar throughout all the States. In a criminal case, formal complaint must first be made before a justice of the peace or other judicial officer. A warrant for the arrest of the supposed criminal will then be issued. The Arrest. arrest may precede these steps if the criminal is caught in the act. If the crime charged is a minor offence, the trial may take place at once in the justice or municipal court. A more serious offence, however, must be tried in a higher court-the district, circuit, or superior court of the county.

jury.

The constitutions of most States provide that no person shall be held to answer for a criminal offence of a serious nature unless on presentment or indictment of a grand jury. In those States, the justice court merely The grand examines into the evidence sufficiently to ascertain whether the accused shall be held until the next session of the grand jury. This is composed of citizens chosen by lot from the county. Its sessions occur at stated times and are secret. The district attorney presents to it evidence against persons supposed to have committed criminal acts, and witnesses are brought before it, who are required to give evidence. If there is probability of guilt in any instance, the person charged is indicted; that is, he is held for trial. He may be imprisoned, or released on bail. A bail-bond is signed by sureties, Bail. who agree to forfeit a certain sum of money if the prisoner does not appear at the trial. The arrest and examination of accused persons by a local justice need not precede the action of the grand jury. The district attorney often produces evidence against persons who as yet stand unaccused; if the grand jury indicts them, they are at once arrested. The grand jury need not await

Indictment.

Presentment.

Petit and

trial juries.

The process of trial.

Verdict and judgment.

the action of the attorney, but may proceed to investigate supposed cases of wrong-doing. If it concludes that certain persons should be brought to trial for offences, they are presented.

In some States the grand jury has been dispensed with, for ordinary cases, and all proceedings preliminary to the trial are conducted in a justice court, or other court inferior to the one having jurisdiction to try the case. These proceedings are called the preliminary examination. The lower court is given authority to decide, after hearing the evidence presented, whether the accused shall be held for trial. In extraordinary cases, however, provision is made for calling a grand jury.

For the trial of cases in the principal court of a county a petit jury is provided. The juries are summoned by venire and are obliged to be in attendance at the court during its session. When a case requiring a

jury is called, a trial jury is selected by lot from the list of petit jurors. As the names of these are drawn, any juror may be challenged by either party to the case. He will be excused by the judge from serving on the trial jury if good reasons are shown. Each side is allowed to reject a certain number of jurors without giving reasons; that is, by peremptory challenges. The drawing of names must continue until twelve are secured who are eligible to serve in the trial of this case.

In the meantime, witnesses have been subpœnaed, and the case begins by the direct examination of its witnesses by the prosecution. They are cross-examined by the defendant's attorney, and the testimony of the defendant's witnesses follows. Then come the arguments of the lawyers. The judge charges the jury as to the law that applies in the case and it then retires from the court to decide what facts have been proved by the evidence. The verdict of the jury is followed by the judgment rendered by the court. If found guilty,