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It is also the province of the school in teaching citizenship to bring the little citizen to an appreciation of the fact that it is a manly act for the big citizen to carry willingly his share of the cost of these blessings purchased through taxation. That the citizen who fails to pay his share of the cost is a sneak who leaves his share of the task for some one else to do. The sneak is not tolerated among boys at their play. One day, as schoolboys, we were busily engaged in the enterprise of hauling stones up a hill to build a fort on top. The load was heavy, and each bent his full energy to the task, pushing or pulling as the opportunity offered. Suddenly we realized that the load had grown decidedly heavier on each one of us, and glancing up we saw that one of the boys was no longer pulling his share, but had climbed on the wagon and was stealing a ride at the expense of the rest of us. The decision of the boys was instantaneous and just-they ordered the offender to pull his share of the load or get out of the group. The school should develop a public opinion which will promptly order the tax evader to pull his share of the load or get out of the group. Children can be led to see the effect of tax evasion when some one "steals a ride” at the expense of the others, and demand fair play.

An enduring civilization can be built on the sound and wholesome principle stated by the Great Teacher, "Whatsoever ye would that men should do unto you do ye even so to them."

In like manner the sound and wholesome principle to guide the citizen in the payment of his taxes is that every citizen shall contribute to the support of his country in proportion to his ability to pay.

An enduring society can be built up on this principle when its ideals begin to function in the lives of the boys and girls who have formed vital concepts of the duties of citizenship in the public schools.

SUMMARY.

We have seen that the people require the teaching of citizenship as one of the most important duties of the American public school. That one of the most important duties of the good citizen is to pay his taxes willingly.

That the choicest things in civilization are paid for with taxes.

That through cooperative buying on a large scale protection to life, protection to property, roads, schools, and other advantages of American civilization can be purchased at a much greater bargain than if purchased individually, and they are most economically paid for through taxation.

That the individual who sneaks out of paying his fair share and rides at the expense of the others throws an unfair burden on all the rest.

In conclusion, let us note that the American public school is supported by taxation. Therefore the school provides for its own prosperity and perpetuates itself when it teaches the coming citizens to pay their taxes intelligently and willingly.

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COPY FOR PROFIT.-PUB. RES. 57, APPROVED MAY 11, 1922

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