newbie add altered image to a layer

[bbxrider]

thanks for the help, doesn't seem to be working at least as I 
understood and expected the multi layer structure to be built
maybe I have a basic misunderstanding of the layer concept

see attached for result of the dragging and dropping, which I have
tried with and without holding shift and layer to image and image
to layer. 

I thought I would see the first layer above the base layer with the image
with the transparent background showing in that layer, then I wanted 
to add more layers that would only contain text boxes and similiarly see
the text boxes in those layers.

then when selecting the base layer I would see the built up result with
the logo and text boxes as a complete pic, similar to 2nd attachment
see 2nd attachment which is a jpg, to be roughly the same pic but
instead built up in gimp with 4 layers so I can export it in a print ready
format and have the ability to make changes more easily than having 
to try and  manipulate the jpg image