The elementary schools are maintained from the proceeds of the state school funds, consisting of interest on the literary fund, a portion of the state poll tax, a property tax not less than one mill nor more than five mills on the dollar, and special appropriations; county funds, consisting principally of a property tax; and district funds, consisting principally of a property tax and a dog tax.
Every citizen of the United States, male or female, twenty-one years old or over, who has lived one year within the state, four months within the county and sixty days within the precinct has the right of suffrage, except that idiots, insane, and those convicted of treason or crime against the elective franchise are disfranchised; but in elections levying a special tax, creating indebtedness or increasing the rate of state taxation, only those who have paid a property tax during the preceding year may vote.
Partly to provide for the expenses of this court, partly to furnish Maximilian with the promised monetary aid, a tax called the common penny was instituted, this impost taking the form both of a property tax and of a poll tax.
The general property tax for state and local purposes is assessed by local assessors, but their work is reviewed for the purpose of equalization among the several towns and counties by a board of state assessors, which also assesses the corporations.
The revenue of the District, which is derived from a property tax and from various licences, is paid into the United States Treasury; appropriations, always specific and based on estimates prepared by the commissioners, are made only by Congress; and all accounts are audited by the Treasury Department.
The chief sources of the state's revenue are a general property tax and taxes on the franchises of corporations, especially those of railway and insurance companies and savings banks; among the smaller sources are licences or fees, a poll tax, and a collateral inheritance tax.