n this topic may be found in _Canadian Civics_, by Jenkins;
a fuller account is given in Bourinot's _How Canada is Governed_.

Lessons concerning special bodies of municipal and civil servants may be
taken; for example, the assessor, tax-collector, policeman, postal
employees, firemen, etc. In connection with all of these, the question
of taxation is constantly arising. It is suggested that something should
be done to put the pupils in the right attitude toward this subject.
Many people have an idea that when they pay taxes they are being robbed,
because they do not stop to think of what they are getting in return for
their money. The chief reason for this seems to be that the taxes are
usually paid once or twice a year, while the services rendered are
continuous. A good way to proceed is to have the class calculate the
value of the services given in return for the taxes. For example,
suppose it is found that the yearly cost for each pupil in a certain
section is $25.00. Divide this by the number of days (200) a pupil
attends school during the year, and the cost each day for each pupil is
shown be only 12-1/2 cents, not a very large sum for a community to pay
for a child's education.

Other calculations may be made to show the saving to farmers by spending
money in the construction of good roads to make teaming more profitable.
For example: In a strip of country served by a road ten miles long,
there is room for eighty farms of one hundred acres each, all the
produce of which would be hauled on that road. Let us suppose that this
produce would amount to 3,000 loads, such as could be hauled on an
ordinary country road. The average haul being five miles, two trips a
day could be made. At $5.00 a day, the cost of haulage would be $7,500.

Suppose this road to be converted into a good stone road at a cost of
$3,000 a mile, a total cost of $30,000. On this road, with the larger
and heavier wagons that could now be used, the farmers could easily
double the size of the load. This would mean that, instead of 3,000
loads being necessary, 1,500 would be sufficient. At the same rate as
before, the cost of haulage would be $3,750, an annual saving of $3,750;
so that the whole cost of the road would be saved in eight years, to say
nothing of the greater ease and comfort of travel to both man and beast.
Better roads would also give the farmer access to market for a greater
part of the year and thus enable him to take advantage of hi