miscellaneous,
$991,532. These duties are collected by Government collectors stationed
in every United States district, who visit the distilleries, collect the
taxes, and see that the law is enforced. In several Southern States
attempts to evade the law are very frequent and difficult of detection.
The expenses of the vast postal system conducted by the Federal
Government are very nearly defrayed by the charges made for postage, and
the amount received by fees more than equals the expense of the Patent
Office.

_#The State and Local Taxes#_ are generally, for convenience, collected
at the same time, and by the same officials, but independently of the
Federal government. The Constitution of the United States forbids the
States to derive a revenue from duty upon goods imported or exported.
The States are, therefore, for the most part, restricted to a direct tax
on property for the support of their governments.

The general method for raising this tax is as follows: The legislature
of the State, having determined what income is needed, apportion this
sum among the counties, or, in New England, directly among the
townships, in proportion to the value of the property situated within
them, or establish a certain percentage tax on all property, to be
collected in the same manner. So, similarly, the counties apportion
among the cities and townships within their areas, in proportion to the
value of their taxable property, not only what they have to pay to the
State, but also the sums they have to raise for county purposes. Thus
when the township or city authorities assess and collect taxes from the
individual citizens, they collect at one and the same time three
distinct taxes--the State tax, the county tax, and the city or township
tax. Retaining the last for local purposes, they hand on the two former
to the county authorities, who, in turn, retain the county tax, handing
on to the State what it requires. Thus trouble and expense are saved in
the process of collection, and the citizen sees on one tax paper all
that he has to pay. The chief tax is the property tax, based on a
valuation of property, and generally of all property, real and personal.
Of this, by far the greater sum is realized from the tax on real
property, (land and buildings on it). Cities and other local
subdivisions, as has been stated, are raising their revenues more and
more from the sale, taxation, or operation of such public franchises and
rights as str