used or occupied for corporate purpose, real estate not to exceed 320 acres; buildings used for educational, literary, scientific or charitable purposes by any institution, individual, association or incorporation, or so used by any town, township, city or county and land on which situated; also lands purchased with bona fide intention of erecting buildings for such purpose thereon, not exceeding 40 acres; also personal property, endowment funds and interest thereon, belonging to any such institution; buildings used for religious worship, with their pews, furniture and parsonage and lands, not exceeding 10 acres, when owned by a church or religious society, or in trust for its use; also every cemetery.

IOWA.-Property owned by the Government; parks and cemeteries; property of public schools, fire companies, or of literary, scientific, benevolent, agricultural and religious institutions; all animals except horses, cattle, mules, asses, sheep and swine; one year's crop; necessary furniture, clothing and food; farm utensils and mechanics' tools: Government land for one year after entry; soldfer's homestead, not exceeding $500 value. Exemptions may also be made by the assessor on account of poverty.

in

KANSAS.-All property of U. S., State or county, city, town or school district, except lands bid off for counties or cities at tax sales; public property used exclusively for any public or municipal purposes; graveyards; personal property to amount of $200 for each family; personal wearing apparel; family libraries and school books to value of $50, and property held for educational, scientific, charitable, literary or religious pur.

poses.

KENTUCKY.-Public property used for public purposes; places actually used for religious worship with grounds attached not exceeding one-half acre in cities or towns, and two acres in the country; places of burial not held for private or corporate profit institutions of purely public charity, institutions of education not used for gain, and whose income is devoted solely to the cause of education, public libraries, their endowments, and that part of their income used exclusively for their maintenance; parsonages occupied as such, with ground attached not exceeding one-half acre in towns and two acres in country; household goods and other property of persons with families not exceeding $250, and the year's crops. The General Assembly may authorize any incorporated city or town to exempt manufacturing establishments from municipal taxation for not more than five years.

LOUISIANA.-All public property, places of religious worship or burial, all charitable institutions; buildings and property used exclusively for colleges or other school purposes; real and personal estate of any public library and of any other literary association used by and connected with such library; all books and philosophical apparatus, and all paintings and statuary of any company or association kept in a public hall, when property that is not used or leased for purposes of private or corporate profit ; household property to value of $500; until 1899, capital, machinery and other property employed in manufacture of textile fabrics, leather, shoes, harness, saddlery, hats, flour machinery, agricultural implements and furniture, and other articles of marble or stone, soap, stationery, ink and paper, boat building and chocolate, provided that not less than five hands are employed in each factory.

wood.

MICHIGAN.-Public property, except lands purchased at tax sales; property of G. A. R. posts, or literary, benevolent, charitable and scientific institutions incorporated under State laws; churches and parsonages, cemeteries; wearing apparel, family pict ures, books to value of $150, house furniture to value of $200, musical instruments to value of $150, and other personal property to value of $200; property of poor; mules. horses and cattle not over one year old, sheep and swine not over six months old, and all domesticated birds and insects.

MINNESOTA.-Public burying-grounds, public schools, public hospitals, churches and church property used exclusively for church purposes; charitable institutes; all public property, and $100 of personal property for each individual

MISSISSIPPI.-Cemeteries; U. S., State, county or municipal property: property of religious, educational, agricultural or charitable societies; public school property; wearing apparel, excepting jewels and watches provisions on hind; farm products; one gun; poultry; household furniture to value of $250; two cows and calves; ten sheep or goats; native colts under 3 years old; libraries, agricultural implements. pict e works of art; mechanics' tools: ten hogs; permanent factories, for 10 years, established between April 2, 1892, and Jan. 1, 1900, for working cotton, jute, ramie, wool, silk, fura, metals, and all other manufacturing implements or articles of use in a finished state; factories belonging to a trust or pool excepted.

MISSOURI.-Burying-grounds, U. S. lands, State or municipal property. Property held by agricultural and horticultural societies may be exempted by law.

MONTANA.-Property of U. S., State, counties, cities, towns, school districts, municipal corporations, and public libraries. Property used exclusively for agricultural and horticultural societies, for educational purposes, places for actual religious worship, hospitals and places of burial not used or held for private or corporate profit, and institutions of purely public charity, may be exempted.

NEBRASKA.-State and municipal property. Burying-grounds. public property used exclusively for any public purpose, property held for educational, charitable or religious purposes, and property held by agricultural or horticultural societies, may be exempted by law."

NEVADA.-U. S. lands. Public property, property held for educational, scientific, charitable, literary or religious purposes, municipal property and the property of religious, charitable and educational corporations, may be exempted by law.

NEW-HAMPSHIRE.-Household furniture, agricultural products and implements, churches, neat stock under certain ages, carriages worth less than $50, schoolhouses and public buildings. No property is taxed excepting that specified by law. Towns may by vote exempt proposed factories for not more than ten years. Ships and shipbuilding materials are exempt in certain cases.

NEW-JERSEY.-U. S. bonds and securities, State securities which by law are exempt, property of counties, townships, cities and boroughs, and personal property outside State on which taxes have been paid within twelve months; all colleges, academies or seminaries of learning, public libraries, schoolhouses, buildings erected or used for public worship, and land on which situated, not to exceed 5 acres, furniture and personal property used thereon, endowment or fund of any religious society, college, academy, seminary of learning or public library; corporations exempted by contract, stock of corporations whose capital is taxable, pews in churches, graveyards not exceeding 10 acres, cemeteries, and all buildings erected or used for charitable purposes, and all personal property or funds of all charitable institutions and associations.

NEW-MEXICO.-Property of U. S., Territory, municipal corporations, and literary, scientific, benevolent, religious and agricultural societies; public libraries; mines and mining claims of precious or useful metals for ten years from date of location; irrigating ditches, canals and flumes, and cemeteries.

NEW-YORK.-State or U. S. lands; buildings erected for use of college, incorporated academy or other seminary of learning; every building for public worship; every schoolhouse, court and jail, with lots, buildings and furniture; every poorhouse, almshouse, house of industry, and house belonging to a company incorporated to reform offenders or improve the moral condition of seamen, and real and personal prop erty attached; real and personal property of every public library; all stocks owned by State, or by literary or charitable institutions; personal estate of incorporated company not made liable to taxation; personal property of every clergyman and real estate occupied by him, value of both not to exceed $1,500; all property exempted by law from execution; and property exempted by State and U. S. Constitutions. (There are many special exemptions.)

NORTH CAROLINA.-State and municipal property. Burying-grounds, wearing apparel, working tools, property of those physically disabled, and property held for educational, scientific, charitable, literary and religious purposes may be exempted by

law.

OHIO.-Schools and churches, cemeteries, State and Federal property, county buildings, poorhouses, public charities, fire apparatus; all property used exclusively for public purposes; soldiers' monuments; soldiers' relieffunds, held by G. A. R.; $100 personal property for each individual.

OKLAHOMA.-Public property, property of religious, educational institutions, food and fuel for family for one year.

and scientific

OREGON.-Property of U. S. or State; personal property of all literary, benev olent, charitable and scientific institutions incorporated within the State, and real estate belonging to and actually occupied for purposes for which they were incorporated; houses of public worship and their grounds; all public libraries and their real or personal property; property of Indians not citizens, except lands held by them by purchase: personal property of all persons unable, by reason of infirmity, age or poverty, to contribute toward the public charges, and $300 personal property of every householder, the articles to be selected by him."

PENNSYLVANIA.-Property to amount of $300.

SOUTH CAROLINA.-Burying grounds, public schoolhouses, school buildings and apparatus, libraries and grounds used for school purposes; churches, public hospital, academies, colleges, universities and seminaries of learning, public libraries inst cutions of purely public charity; public property used exclusively for any public purpose, and property held for educational, scientific, charitable, literary or religious purposes may be exempted by law.

SOUTH DAKOTA.-Property of U. S.. State, county and municipalities: property used exclusively for agricultural and horticultural societies, for school, religious, cemetery and charitable purposes, and personal property to value of $25 for each person taxed.

TENNESSEE.-Public property used exclusively for any public purpose; personal property to the value of $1,000 in hands of each taxpayer, and property held for educational, scientific, charitable, literary or religious purposes.

TEXAS.-Churches, public property used exclusively for any public purpose, and all property of municipal corporations; household and kitchen furniture to value of $250, including one sewing machine. Burying-grounds not used for private or corporate profit, school buildings and apparatus, and institutions of purely public charity, may be exempted by law.

UTAH.-Property owned by, and bonds and other obligations of the U. S.; territorial, County, municipal or school property; real estate owned by any religious denomination. when used for public worship solely, not including residence of minister: property owned by scientific, charitable or benevolent societies; public libraries and libraries of literary and scientific societies, when no income is derived therefrom; private libraries and If braries of professional persons to value of $300; public property of all kinds; shares of stock in corporations, when the corporation property is taxable: cemeteries; property owned by fire or military companies; mining claims, and the products of mines; wearing apparel, beds, bedding, stoves, chairs, etc., to value of $100 for each family;

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debts secured VIRGINIA.-Public property used exclusively for any municipal purpose, property held for educational, charital le and religious purposes; all property belonging to the State, and all property belonging to municipal corporations, may be exempted by law. WASHINGTON.-All U. S. and State property, county courthouses, jails, hospitals and poorhouses; public schools, free libraries, fire engines and houses, teries, $300 of personal property for each householder and head of family.

mortgages and trust deeds of real or personal property, and notes and thereby whenever the property held as security is taxable.

ceme

WEST VIRGINIA.-Property used for educational, literary, scientific, religious or charitable purposes; cemeteries and public property.

WISCONSIN.-Lands the property of the U. S.

WYOMING.-Property of U. S., State, counties, school districts, municipal corporations and public libraries; lots with buildings thereon used exclusively for religious worship, church parsonages, public cemeteries, grounds and buildings of literary and scientific institutions incorporated under State laws; grounds and buildings of benevolent, agricultural and religious societies, used solely by them, not exceeding 3 acres in extent, or the revenue devoted solely to such objects, household and kitchen furniture, not to exceed $100; polls of all persons over 50 years old.

NATURALIZATION LAWS OF THE UNITED STATES.

DECLARATION OF INTENTION.-An allen seeking naturalization as a citizen of the United States must declare on oath before a Circuit or District Court of the United States, or a District or Supreme Court of the Territories, or a court of record of any of the States having common law jurisdiction and a seal and clerk, at least two years before his admission that it is, bona-fide, his intention to become a citizen of the United States, and to renounce forever all allegiance and fidelity to any foreign State or ruler, and particularly to the one of which he may be at the time a citizen or subject.

OATH ON APPLICATION FOR ADMISSION.-At the time of his application for admission he must also declare on oath, before some one of the courts above speci fied, "that he will support the Constitution of the United States, and that he absoto the prince, lutely and entirely renounces and abjures all allegiance and fidelity to every foreign prince, potentate, State or sovereignty, and particularly, by name,

potentate, State or sovereignty of which he was before a citizen or subject."

CONDITIONS OF CITIZENSHIP.-It must appear to the satisfaction of the court to which the allen has applied for final admission that he has resided continuously within the United States for at least five years, and in the State or Territory where the court is held at least one year, and that during that time he has be haved as a man of good moral character, attached to the principles of the Constitution of the United States, and well disposed to the good order and happiness of the TITLES OF NOBILITY.-If the applicant bears any hereditary title or belongs to any order of nobility, he must make an express renunciation at the time of his application.

same."

SOLDIERS.-Any alien twenty-one years old and upward, who has been honorably discharged from the armies of the United States, may become a citizen on his petition, without any previous declaration of intention, provided he has resided in the United States at least one year previous to his application, and is of good moral character. MINORS.-Any alien under the age of twenty-one, who has resided in the United States three years next preceding his twenty-first birthday and has continued to reside therein up to the time he makes application to be admitted a citizen, may, after he arrives at the age of twenty-one, and after he has resided five years within the United States, including the three years of his minority, be admitted a citizen; but he must make a declaration on oath and prove to the satisfaction of the court that for the two years next preceding it has been his bona-fide intention to become a citizen.

CHILDREN OF NATURALIZED CITIZENS.-The children of persons who have been duly naturalized, being under twenty-one at the time of the naturalization of their parents, shall, if dwelling in the United States, be considered as citizens.

CITIZENS' CHILDREN BORN ABROAD.-The children of persons who now are or have been citizens of the United States are considered as citizens, though they may be born out of the limits and jurisdiction of the United States.

CHINESE. The naturalization of Chinamen is prohibited by Section 14, Chapter 126, Laws of 1882.

PROTECTION OF NATURALIZED CITIZENS.-Section 2,000 of the Revised Statutes of the United States expressly declares that all naturalized citizens of the United States while in foreign countries are entitled to and shall receive from this Government the same protection of person and property which is accorded to nativeborn citizens."

THE RIGHT OF SUFFRAGE.-The right to vote is conferred by the State, naturaltheir intenBut ization by the United States. In several States aliens who have declared tions enjoy the right to vote equally with naturalized or native-born citizens. the Federal naturalization laws apply to the whole Union alike, and no alien may be naturalized until after five years residence, except an honorably discharged soldier or a person whose parents have been naturalized while he was under twenty-one years of Even after five years' residence and due naturalization, he is age, as above recited.

not entitled to vote unless the laws of the State confer the privilege upon him.

QUALIFICATIONS FOR VOTING IN THE UNITED STATES.

are exacted as noted below. Except as indicated, all the States and Territories limit the suffrage to males of 21 years of age or over, and other qualifications

(b) Also male Mexican who shall have elected to become citizen of U. S. under treaty of May 30. 1848. and Gadsden Treaty of 1854.