TAXONOMY. 66 TAYABAS. 'aceae,' as 'Rosaceoe,' the rose family. The next higher category is the order, the form of whose designation is not so iixed as that of the family, but which is increasingly indicated by the ter- mination 'ales,' as 'Coniferales.' Still higher categories are often employed, but the usage is so variable that nothing definite can be stated in reference to them. All of these categories have their intermediate subdivisions, which general usage has in the main established. For example, a genus may have its species grouped into sub- genera; a family may be broken up into tribes, each containing its own genera ; and an order often has its suborders. The literature of taxonomic botany ia vast in extent, and a complete list of even the most im- portant works cannot be cited. No work as yet contains a systematic presentation of all the known species of plants. The most extensive current works are as follows: Engler and Prantl, Die natiirlichen Pflanzenfamilien (Leipzig), completed in four sections, each containing nu- merous parts, and including all known genera ; Bentham and Hooker, Genera Plantarum (Lon- don, 1863-83), including all known genera of flowering plants; Engler, Dos Pflansenreich (Leipzig), a few parts of which have appeared, and which is planned to be completed in twenty years, including descriptions of all known species of plants. Each country has its own manuals containing descriptions of its flora. The current manuals dealing with the flowering plants and in some cases the fern plants of the United States are as follows: Gray. Manual of Botany (6th edition, revised by Watson and Coulter, New York, 1890), including Northeastern United States; Britton and Brown, Illustrated Flora of the 'Northern United States and Canada (ib., 1896- 98); Britton, Manual (ib., 1901), including the same range; Chapman, Flora of the Southern United States (3d edition, Cambridge, llass., 1897) ; Small, Flora of the Southeastern States (New York, 1903) ; Coulter, Manual of Rocky Mountain Botany (New York, 1885) ; id., Botany of Western Texas (Washington, 1891-94) ; Brew- er, Watson, and Gray, Botany of California (Cambridge, Mass., 1876 and 1880) ; Greene, Manual of the Bay-Region Botany (San Fran-' Cisco, 189-1), including region south of Maryland and Kentucky west to 100th meridian ; Howell, A Flora of Northicest America, not vet complete (Portland, Oregon, 1897—) ; Ryd'borg, Flora of Montana (New York, 1900). 'The only at- tempt to include in a single work the whole flora of North America is Gray's Synoptical Flora of North America, incomplete (1878-95). For pteridophytes (fern-plants) of the United States, consult: Underwood, Our Native Ferns and Their Allies (New York, 1888) : Clute, Our Ferns in Their Haunts (New York. 1901). For mosses of the United States, see Lesquereux and James, Mosses of North America (1884; out of print) ; Barnes, Keys to North American Mosses (Madison, Wis., 1896) ; Grout. Mosses nith a Hand Lens (Brooklyn, 1900; revised and en- larged, 1903). For the important taxonomic lit- erature of algse and fungi, see articles on the principal groups. TAX SALE. A public sale of land by proper oflRcials acting under authority of law, to collect the amount due for unpaid taxes. The requisites and details to be followed vary widely in the ditlcrent States, but certain general principles are common. The ta.xes must be constitutional and be legally assessed; they must be due and un- paid ; a proper return of the fact of the de- lincpiency must have been made; the land must be advertised for sale at a definite time and place, and must be sold at public auction to the highest bidder. In some States, if it is practicable to sell a portion of the land for enough to satisfy the unpaid taxes, it is mandatory on the tax collect- ors to advertise and sell it in that way. How- ever, it is usual to sell tracts of land as they are assessed, ilost States allow the owner to re- deem the land within a specified period, usually upon payment of the amount paid by the pur- chaser and a fixed rate of interest. Accordingly, immediately after the sale it is customary to give the purchaser merely a certificate which Avill en- title him to demand a tax deed upon the expira- tion of the time for redemption. See Taxation; Tax Deed; Title. TAX TITLE. The interest or title acquired by a purcliaser of land at a tax sale. If the sale be valid, the validity of the title depends upon the failure of the owner to redeem within the proper time. Until the expiration of the time al- lowed for redemption, the purchaser has practi- cally only a right in the nature of a lien on the property. See Tax Sale. In most States the deed is prima facie evi- dence of title in the purcha.ser. In many States, after the expiration of the time for redemption, a ta.x title is made superior to all other claims. In a few States, however, the purchaser gets only the right of the delinquent taxpayer and, there- fore, the title may be very precarious. When the ta.x title of a purchaser in good faith proves to be invalid for any reason, he is generally allowed to recover the purcliase price, and may recover from the owner the actual value of any rea- sonable improvements he may have made. See Taxation; Tax Sale; Title. TAY, tii. A river of Scotland draining the greater part of Perthshire (Map: Scotland, E 3). It rises as the Dochart on the border of Arg^'llshire, and flows first eastward, traversing the beautiful Locli Tay, then southeast, and final- ly northeast as the Firth of Tay, a broad tidal estuary through which it enters the North Sea, 10 miles below Dundee. It is 118 miles long and navigable for small vessels to Perth, though the mouth of the estuary is obstructed by sand lianks. The estuary is spanned by an iron railroad bridge over 3000 yards long. TAY. Loch. A lake in West Perthshire. Scot- land, situated in a mountain basin, 355 feet above the sea-level. It is about 15 miles long, with an average breadth of one mile, and varies from 100 to 600 feet in depth (Map: Scotland, D 3). Its picturesque featares and salmon fishing make it a favorite tourist and angling resort. Ben Law- ers, on its western side, rises 2945 feet. TAYABAS, ta-ya'BSs. A province of Luzon, Philippine Islands, occupying the isthmian por- tion lietweon the central and southern part of the island, and the region along the east coast of Central Luzon, formerly included under the dis- tricts of Infanta and Prfncipe (Map: Luzon, H 10). These two districts and the large island of Polillo (q.v.) lying to the east of them were
