The indirect taxes levied by the national government are customs, or duties, and internal revenue.

CUSTOMS, OR DUTIES.—­Customs, or duties, are taxes levied upon certain goods imported from foreign countries.  The Constitution prohibits the taxation of exports.

The schedule or list of articles taxed and of duties to be paid is called the tariff.  Custom dues are collected by officers of the national government at the custom-houses, located at the ports of entry, usually, but not always, on or near the sea-coast.  By far the larger portion of the national revenue is derived from customs.

INTERNAL REVENUE.—­Internal revenue, sometimes called excise, is a tax levied upon certain articles produced in this country, such as tobacco and spirituous liquors.  It is collected by officers of the national government, called collectors, stationed in different parts of the country.

SUGGESTIVE QUESTIONS.

1.  Name some of the items of expense in village government.

2.  In township government.

3.  In city government.

4.  In county government.

5.  In State government.

6.  In national government.

7.  What is the rate of property taxation in this country?

8.  What is the rate in this State?

9.  Where is the nearest custom-house?

CONSTITUTION OF THE UNITED STATES.

PREAMBLE.

We, the people of the United States, in order to form a more perfect union, establish justice, insure domestic tranquillity, provide for the common defense, promote the general welfare, and secure the blessings of liberty to ourselves and our posterity, do ordain and establish this Constitution for the United States of America.

ARTICLE I. LEGISLATIVE DEPARTMENT.

SECTION I. Congress in General.

All legislative powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representatives.

SECTION II.  House of Representatives.

Clause 1.  The House of Representatives shall be composed of members chosen every second year by the people of the several states; and the electors in each state shall have the qualifications requisite for electors of the most numerous branch of the State Legislature.

Clause 2.  No person shall be a representative who shall not have attained to the age of twenty-five years, and been seven years a citizen of the United States, and who shall not, when elected, be an inhabitant of that state in which he shall be chosen.