gross receipts are only $50 or less per quarter, they get all of them. Some fourth class offices pay less than $5 a

year.

Postmasters of the fourth class are appointed by the Postmaster-General; all others are appointed by the President and confirmed by the Senate. Their term of office

is four years.

THE INTERNal Revenue.

What it is.-The taxes for the United States government are not direct taxes but indirect taxes; that is, the individual is not taxed for its support as he is for the support of the State and county. The federal government has a right to lay a direct tax; but as a rule it makes use of that power only in time of war, when its expenses are great. In ordinary times it raises its taxes from two sources from goods imported from foreign countries and from articles produced or manufactured in this country. The tax on the former is known as the tariff, or custom duties; that on the latter, as the internal revenue. Both of these are collected in the States; but as customs are paid only at seaports, Pennsylvania has only two cities in which custom houses are located,-Philadelphia and Erie, while internal revenue collectors are found all over the State.

Things on Which the Internal Revenue Tax is Levied.— The articles subject to tax under the internal revenue laws are alcoholic liquors, tobacco, cigars, cigarettes, snuff, oleomargarine, playing-cards, and the circulation of banks. There is also a special annual tax levied on distillers and brewers, on manfacturers of cigars, tobacco, and oleomargarine, and on wholesale and retail dealers in alcoholic liquors, oleomargarine, and tobacco in certain quantities.

Collection Districts. For the purpose of assessing, levying, and collecting internal revenue taxes, collection districts are formed by the President. In Pennsylvania there are four; together they comprise all the counties in the State. For each of these, the President appoints a collector, who must be a resident in the same. Deputies are appointed by the collector, to assist him in the performance of his duties.

Duties of the Collectors.-The chief duty of the collectors is to collect all taxes imposed by law. The deputies are required to make frequent visits to distilleries, breweries, tobacco and cigar manufactories, and all places where taxable objects are kept. In order to detect fraud, they must thoroughly acquaint themselves with distilling and brewing, with the manufacture of cigars and tobacco, and with the difference between butter and oleomargarine. If any illicit distilling is known to exist, they must seize the stills and secure the arrest of the operators.

The taxes imposed upon the circulation of national banks are returned and paid directly to the Treasurer of the United States; the revenue collectors have nothing to do with them.

Other Officers in the Revenue Service.-The revenue from distilled liquors is so much greater than that from any other source, that every safeguard must be placed around its collection. To this end, other officers beside the collectors are appointed. They are the gaugers and storekeepers, who receive their appointment from the Secretary of the Treasury, to which department the revenue system belongs. The gauger measures the volume and determines the proof (strength) of distilled liquors and puts upon each cask or package gauged by him all the marks, brands and stamps required by law. The storekeeper, jointly

with the proprietor, has charge of the distillery warehouse. He keeps the government key, and the warehouse must at no time be unlocked except in his presence. He must make a daily report of all spirits received in the warehouse and withdrawn from it. His chief duty is to see that no liquor is withdrawn without his knowledge; for the tax on distilled spirits is not due before the same are withdrawn, provided they are withdrawn within three years from the date of deposit. While spirits are in the warehouse they are said to be in bond. The bond is an obligation given by the distiller to the government, with one or more sureties, that he will pay the tax before removing the liquor from the warehouse.

THE WEATHER BUREAU.

Its History. The Weather Bureau formerly belonged to the War Department, it having been a part of the Signal Corps. The latter was devised by Gen. A. J. Myers to give signals in the army and navy by means of flags by day and torches and rockets by night. One of the first uses of the Signal Service was to warn military commanders of the approach of storms. To do this the condition of the atmosphere had to be observed and in that way the present Weather Bureau sprung into existence. It was established by an act of Congress in February, 1870; and was transferred from the War Department to the Agricultural Department in 1891.

Its Extent. Its growth has been wonderful, both in extent and usefulness; though it must be admitted that more progress has been made in the facilities of the Bureau than in its scientific knowledge. There are now about five hundred stations in the country. Pennsylvania has four regular ones; they are in Philadelphia,

:

Pittsburg, Erie and Harrisburg. Beside these, some sixty volunteer observers make monthly reports of temperature, pressure, deposits, etc. One or more of them is located in nearly every county. Those in charge of the regular stations are trained and intelligent observers; they telegraph their observations to Washington two and three times a day. There the Bureau studies the reports and makes up the forecast of the weather for the next twenty-four hours. This is wired to every portion of the country and posted up in the railroad stations and post offices in cities, towns and villages. The indications of the Weather Bureau have become almost as indispensable to agriculture, shipping and other interests as the market and stock quotations are to the merchant and speculator.

case of

ANALYTICAL REVIEW.-What is a direct tax? Who collects U. S. taxes? When is a draft made? When is a community under martial law? Give examples of U. S. laws in operation in every township. What U. S. courts have direct jurisdiction in a State? What officials are connected with the U. S. courts in a State? What local officials may act as U. S. officials? What reason for this provision? How are the jurors selected for the U. S. courts? In what court is a patent right case tried? a mail robbery? murder on the high seas? assault and battery on Lake Erie at Erie? Have mails always been carried by governments? What is the history of our own Post Office Department? Name the most common violations of the postal laws. Give classification of mail matter. What is the postage on a newspaper weighing 4 ounces, sent by a friend to another friend? On a book weighing five pounds? On a package of dry goods weighing a half pound? What does your postmaster get a year? How much business does your post office do? Who gets the box rent in a Ist class office? in a 4th class office? Who appoints your postmaster? How does the government raise its revenue? What is internal revenue? On what is internal revenue levied at the present time? How is it collected? What is a "moonshiner"? a gauger? a storekeeper? Explain the phrase "in bond." Give history of the Weather Bureau. Its extent. How many stations in Pennsylvania? How are the reports made?

CHAPTER VIII.

THE UNITED STATES GOVERNMENT.

HISTORY OF THE GOVERNMENT.

The Continental Congress.—The first great bond of the American Union was formed in Carpenter's Hall, Philadelphia, September 5, 1774. This bond was the Continental Congress. As all the colonies but Georgia were represented at its first session, the Continental Congress at once became a general form of government.

The Declaration of Independence.-On July 4, 1776, the Continental Congress took the next great step in the formation of our present government. It adopted the Declaration of Independence and gave the colonies the title of a nation; namely, "The United States of America." Each State was independent, but not sovereign, for all acknowledged that they must stand by the general government vested in the Continental Congress; but there was no organic union.❤

The Articles of Confederation.-Just before the Declaration of Independence, plans for a union were presented to Congress, by Dr. Franklin. But nothing was done before April, 1777. From that time the subject of union was debated two or three times a week, until November 15th following, when thirteen Articles of Confederation were adopted. These Articles of Confederation were the basis of our Republic for nearly twelve years.