Page:The New International Encyclopædia 1st ed. v. 19.djvu/88

* TAX. treated in most of the standard works on Politi- cal Economy ; for references, see that article. .See also references under Finance. TAXATION OF COSTS. The official review and confirmation of the amount of costs due a successful litigant. In England the court de- termines the way in which the costs shall be taxed, and this is done before a taxing master, or registrar. Tlie official performing similar duties in Scotland is known as the auditor. In the United States the clerk of each court usually taxes the costs of successful parties. His rulings may be reviewed by the court upon motion. See Costs. TAX DEED. A properly authenticated in- strument liy which a pul)lic officer transfers land sold for taxes. As it does not represent the free act of the owner of the land, its validity depends upon the constitutionality and regularity of the tax sale, the proceedings in which it usually recites. The deed may run in the name of the State, or in the name' of the officer executing it in his official capacity. Delivery of the deed may be compelled by mandamus. See Tax Sale. TAXIDERMY (from Gk. rdjis, taxis, ar- rangement + S^p^a, derma, skin). The art of skinning, preserving, and stuffing the skins of animals, and of mounting them for exhibition. Before skinning all animals should be carefully measured. When possible make the measure- ments prescribed by taxidermists. Also make drawings and if possible casts of those parts whose form and expression are characteristic and can adequately be expressed in no other way. These precautions have reference to the mount- ing of the animals in a truly life-like attitude and form. The mounting of animals requires experience and, for the greatest success, an art- ist's eye for form and a sculptor's skill in model- ing. The skin should be carefully removed from the body to the tips of the toes and to the bill in the case of the bird. Directions as to where and how far to cut the skins of the various sorts of animals may be found in taxidermists' guides. Do not cut the skin at the claws and beak, and in the case of birds, leave the skull within the skin. Clean the leg and skull bones of all flesh, clear out the brain, and preserve the skin and all it contains by anointing it thoroughly on the inside with arsenical soap. Many taxidermists prefer to have the entire pelvic and pectoral girdles preserved at least. The subsequent treatment of the skin depends somewhat on whether the specimen is to be mounted, and upon the facilities at hand and the ease and cost of transportation. Except in the case of young, and of certain species, the skins of mammals, whether preserved in the field or in the laboratory, should if possible be preserved wet — in a salt and alum bath. The proportions recommended by Hornaday are: to one gallon of water add three-fourths of a pound alum (one pint) and 1% pounds salt (1 quart) ; heat to near the boiling point until the crystals are all dissolved. When possible test with a salometer, where liquid should stand at 15°. Do not allow the liquid to remain in a zinc or galvanized ves- sel. Immerse the skins in the cooled solution. For the first two or three days do not allow the skins to crumple or fold, and to facilitate the penetration of the fluid to all parts of the skins Btir them about in the fluid. Keep greasy skins 64 TAXILA. by themselves and replace a dirty and blood,v preservative by a clean one. Skins for mounting should be preserved dry only when the lack of facilities and the cost of transportation render the wet method prohibi- tive. By the dry method the skins may be pre- served with arsenical soap. When the soap is all absorbed the skins should be dusted with finely powdered salt and alum in equal proportions. Very good skins may be prepared with salt alone in an emergency ; but such skins should be guarded against the attacks of insects, rats, mice, cats, dogs, etc. Bird skins may be preserved either with pow- dered arsenic and alum or with arsenical soap. Before removing the skin of a bird plug the vent and nostrils with cotton. Dirt and blood-spots shouldthen be washed outwith water and the feath- ers dried with generous and repeated sprinkling of meal, plaster of Paris, or sawdust. The skin hav- ing been removed and anointed with the preserva- tive, replace the skull (using great care here as elsewhere not to stretch or tear the delicate skin) ; gently fill the eye-sockets and throat with cotton to their natural fullness; wind the wing- bones and legs with cotton to an amount equal to the muscles removed, and gently draw them down into the skin of the arms and legs, which should be placed in a natural position. Then make as close an imitation of the body as pos- sible (of cotton for little birds and of tow for large ones), insert it into the skin, packing it in "iust sufficiently to fill out all the natural roundness and no more, and draw the skin over it. Next smooth all the feathers carefully, lay the wings naturally beside the body, and tie them there by many windings of thread round and round the whole length of the body. This done lay the bird on its back on a board, stretch out the beak and tail, and fasten them in position if necessary and leave the specimen in an airy place until thoroughly dried. A light label should be attached to the leg. Skins so preserved are bet- ter for study purposes than when mounted, as they are easily handled, take less room in a cabinet, and are more easily cared for. When properly preserved they may be prepared for mounting at any time by softening, by means of wrapping in damp cloths for several hours or days. The mounting of skins is a very elaborate process, and good results depend not only upon acquired skill, but upon a knowledge of anatomy, bionomics, and good artistic taste. In the case of the smaller birds and animals it consists of arranging wires lengthwise of the body and the limbs, so connected as to support the body in a life-like attitude; but large animals must have the substance of the body replaced by some firm material, such as clay or some plastic composi- tion, which must be modeled with great intelli- gence if the figure, after the skin has been drawn over it and fastened, is to be satisfactory. Consult: Hornaday. Taxidermy and Zoological Collecting (New York. 1892) ; Eowley, The Art of Taxidermy (New York, 1898). TAXILA, tak'se-la (Lat., from Gk. TdfiXa, Chin. Ohu-sha-shi-lo, from Skt. TaksakaMla, rock of Takshaka, a Naga king, or, less probably, TaksaHla, carved rock, or from Pali Takkasila, rock of the Takkas, a tribe living between the Indus and the Chenab). A famous city of ancient