Strict as this obligation is, the government of the State imposes it in principle only, and in its performance the township resumes all its independent rights.

Thus, taxes are voted by the State, but they are levied and collected by the township; the existence of a school is obligatory, but the township builds, pays, and superintends it.

In France the State-collector receives the local imposts; in America the town-collector receives the taxes of the State.

Thus the French Government lends its agents to the commune; in America the township is the agent of the Government.

This fact alone shows the extent of the differences which exist between the two nations.
Public Spirit Of The Townships Of New England How the township of New England wins the affections of its inhabitants--Difficulty of creating local public spirit in Europe--The rights and duties of the American township favorable to it--Characteristics of home in the United States--Manifestations of public spirit in New England--Its happy effects.
In America, not only do municipal bodies exist, but they are kept alive and supported by public spirit.