direct the execution of laws upon these subjects.

Education.--Public education is among the most important of the
local government's functions. The free schools which exist everywhere in
our country are supported and controlled chiefly by the towns, villages,
and cities. In many States, however, there are other divisions, called
school districts, which have boards and officers for this purpose.

Other Necessary Functions.--Protection from fire is so important in
communities where population is dense that special officers and
apparatus must be provided. So, too, streets must be lighted, and a pure
water-supply provided.

Parks, Museums, and Libraries.--Besides the functions of government
that are readily seen to be necessary, there are others which may not at
first appear to be so. We have cities providing parks, with beautiful
lawns and flower-gardens; museums, where articles of historical and
scientific interest are kept; aquariums and zoological gardens;
libraries, with books, magazines, and papers for the free use of all
citizens. If one looks closely, he will see a reason in each case why
the government undertakes these various enterprises.

Why Taxes Are Levied.--We have now to consider a power of
government, without which none of the others so far named could be
exercised. This is the taxing power. In every case money must be used by
local governments in exercising their functions. Officers, who are
agents of the people, depend largely upon taxes for their salaries.
Taxes are levied by the legislative bodies that we have found in towns,
villages, and cities. Other officers, _assessors_ and _treasurers_,
determine the amount to be paid by each citizen and collect the taxes.