Good morning, class. Today in “American Government,” we’ll discuss how a budget is passed.

First, the executive — the President or Governor — proposes a budget, including tax and spending plans. His budget goes to the Legislature, where Representatives and Senators examine the budget, take testimony, and consider the Governor’s plans. Changes can be made in various committees, or in the full House and Senate. There is debate and discussion in each.

If the House and Senate approve different versions of the budget, then three guys go into a small room, toss everything out, and make a deal amongst themselves. And that’s how we get a budget, boys and girls.

Well, at least that’s how it worked this year in Vermont.

Gov. Peter Shumlin and Statehouse leaders announced Tuesday afternoon that they will scrap all new tax proposals this legislative session.

This explains the Governor’s persistent optimism that, in the end, the Legislature would pass a “sensible” budget with NO NEW “BROAD-BASED” (cough*except gas and property*cough) TAXES.

This 2013 Legislative budget process? A mug’s game, fixed from the start. Push comes to shove, Smith and Campbell told their caucuses to take a dive. And they will.

I’m not writing here about the merits of the budget agreement (hint: a damn disappointing batch of weak tea, considering that us voters gave the Democrats veto-proof majorities to work with), but about the process. Which stinks.

If I were a member of House Ways and Means or Senate Finance, I’d be royally pissed. Because, as Anne Galloway points out, the House and Senate plans “had been carefully calibrated over the course of months of testimony, discussion and compromise.”

And after one closed-door meeting of the Three Kings? Poof, it’s gone.

And that, boys and girls, is how Democracy works.