ABSTRACT
The central issue for any government is control over taxation—the ability to compel citizens to provide the revenues for government services. In the United States, unlike many other countries, many powers, including the power to levy and collect taxes, are divided between the national government and many local governments. A new elementary school opened in Fletcher, a small town in north-central Vermont, in 1990. The building is impressive with a small gym, library, and spacious classroom. In addition to the teachers, there is a part-time librarian, music teacher, speech and language teacher, teachers aides and a full-time special education aide. While the Fletcher school controversy centers on taxation and the fact that the property tax is virtually the only local tax, the Nevada water controversy pits Caliente against the centers of political power in the state—Las Vegas and the state government.
