Can you name any of the President's assistants?

Have you read in the newspapers anything about their work?
What did you read?

LESSON XXV

THE JUDICIAL DEPARTMENT

The judicial power of the United States is vested by the Constitution in the Supreme Court, and in such lower courts as Congress may establish.

The Supreme Court is presided over by the Chief Justice of the United States.

It is composed of nine members — the Chief Justice and eight associate justices. They are appointed by the President.

The chief duty of the Supreme Court is to interpret the laws of the United States.

It decides whether or not these laws agree with the Constitution.

It also hears certain cases which are referred to it by the lower courts. Its decisions are final.

The Supreme Court sits at Washington, D.C., in the capitol building. Its sessions are held from October to May each year.

The legal cases in our nation are very many. It would be impossible for the Supreme Court to attend to all of them.

So the Circuit Court of Appeals was established by Congress to take the burden of the work from the Supreme Court judges.

The country is divided into nine circuits, and there is a Circuit Court of Appeals in each circuit.

The Circuit Court of Appeals hears only those cases which have been appealed from the lower courts. Its decisions are almost always final, only the most important cases being referred to the Supreme Court.

Below the Circuit Court of Appeals are the United States District Courts, which are the lowest grade of federal court. The country is divided into about ninety districts.

In each district there is a United States District Court. Civil and criminal cases against the United States laws are heard by a federal judge in this court.

Naturalization papers are obtained in the United States District Court, and citizenship is granted by its judges to thousands of aliens every year.

Questions and Topics for Discussion

In what is the judicial power of the United States vested?
Who presides over the Supreme Court?

Of what is the Supreme Court composed?

How are they appointed?

What are the duties of the Supreme Court?

What other courts have been established by Congress?

How do they assist the Supreme Court?

In what court may you obtain naturalization papers?
May you obtain them in any other court?
Where are such courts located in your state?

LESSON XXVI

HOW THE CITIZENS PAY THE COST OF GOVERNMENT

Many officers are needed to carry on the work of government in the cities, states, and nation.

The school teachers, the policemen, the firemen, the governor of your state, the postmen, and the judges all do very necessary work, and they must be paid for what they do.

Money is needed to carry on the work of education, health, and public safety.

This money is raised by taxation.

There are many ways of taxing people, and there is no one who does not help to pay taxes either directly or indirectly.

Property Tax

The most common tax is the direct tax levied on property.

A man who owns a house, a lot of land, or other property pays a direct tax on it.

Those who have a large amount of property are better able to pay a heavy tax than one who owns a smaller amount, such as the house he lives in.

So the tax is levied according to the value of the property.

People who pay rent also help to pay the property tax, because their share of the tax is included in their rent.

Poll Tax

In some parts of the country all men over twenty-one years of age are required to pay a poll or head tax. It is usually very small, sometimes but two dollars a year.

Income Taxes

A form of tax from which the government gets a large amount of money is the income tax.

The income tax is not levied on very small incomes. The amount thought to be enough for a person's living expenses is exempt (not taxed).

A tax is paid on the rest of the taxable income received during the year.

The income tax applies to companies doing business as well as to people.

Inheritance Tax

Taxes must be paid on property inherited from a person who dies.

This tax is in proportion to the amount left.

It does not usually apply to inheritances unless they amount to several thousand dollars.

Indirect Taxes

By indirect taxes we mean money that is added by taxation to the price of goods we buy.

Everyone knows of the tax on tobacco, and has seen the blue stamp attached to the box or package.

Since the World War people have paid the government millions of dollars in indirect taxes.

Clothing costing over a certain amount, amusements, railroad tickets, letters, postal cards, ice cream, soda, and many other things were taxed.

There was no one in the United States who did not help to pay the debt of the government.

Tariff

Another indirect tax is on goods brought in from other countries.

Tea, coffee, clothes, rugs, perfumes, and many other things from foreign countries are taxed.

All who buy them pay their share of the tax.

Bonds

At times when there is a great need for money it is easier and quicker for the government to borrow it than try to raise all of it by taxation.

This is done by issuing bonds.

During the World War billions of dollars were loaned to the government through the sale of Liberty Bonds.