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gher prices at certain seasons. It is believed that these figures are quite within the bounds of probability. In large towns and cities the cost of public utilities may be calculated; for example, the expense of a fire-station in buildings, equipment, horses, men, etc., to show how the money raised by taxes is spent for the good of the whole community, and helps to keep down the rates for fire insurance. The kinds of taxation may also be discussed--direct and indirect; also the sources from which direct taxes are derived--customs, excise, etc.; methods of levying and collecting taxes; how taxes are spent for the various educational and charitable institutions--schools, libraries, hospitals, asylums, homes for the poor and neglected, etc.; for the protection of life and property; for the administration of justice, etc. The distribution of taxes among public institutions may be studied from the public accounts printed for the use of ratepayers. The lessons learned about the fairness of taxation may be used to illustrate certain periods of history when people struggled against unjust and arbitrary taxation; for example, Wat Tyler's Rebellion, the Civil War in England in the seventeenth century, the American and French Revolutions, Acts of Parliament in Canada from the Quebec Act to the Act of Confederation. A Dominion or Provincial election offers a good opportunity for a lesson on how to vote and how we came to have the right to vote; on the constitution of Parliament; on the sanctity of the ballot, etc. A trial by jury in which the people of the district are interested may be used to introduce the history and purpose of the jury. THE TEACHER OF HISTORY The teacher of history must know his subject. This does not mean that every school teacher must have an expert knowledge of the whole subject, but he should know the history that is to be taught thoroughly enough to be able to teach the lesson orally without referring constantly to the text-book or to notes. This, at least, is the ideal to strive for. To accomplish this, the teacher is earnestly recommended to read at least one book in addition to the authorized text-book, which does not usually contain much more than the important facts of history. To clothe the skeleton of facts with flesh and blood so as to make history what it really is, a record of human beings who not only did things but had also thoughts and feelings like our own, it is necessary to b
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