In the case of corporations realty and machinery are taxed generally by the local authorities, and stock values by the commonwealth.
Crime, with the many facilities offered for rapid locomotion to those who committed it, had ceased to be merely local, and the whole state rather than individual communities ought to be taxed; prison charges should be borne by the public exchequer and not by local rates.
It is also to be noticed that the Domesday Survey constantly mentions the terra villanorum as opposed to the demesne in the estates or manors of the time, and that the land of the rustics is taxed separately for the geld, so that the distinction between the property of the lord and that of the peasant dependent on him is clearly marked and by no means devoid of practical importance.
The qualifications for suffrage include one year's residence in the state, six months in the county, and one month in the voting district, next before election; idiots, insane persons, convicts, Indians not taxed, minors and women are disqualified; aliens who have declared their intention to become citizens of the United States vote on the same terms as actual citizens.
Almost all the Indians of the state are taxed as citizens.
