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About Morning Oregonian. (Portland, Or.) 1861-1937 | View Entire Issue (Jan. 22, 1901)
.THE MOUKmG..OREGOKIAN, TUESDAY, JANUARY.,. 22,. 1901". THE STATE CAPITOL Bill at Olympia for Purchase of Thurston Courthouse. THE BUTLDIwfc TO BE ENLARGED Structure Mut Ifo tCost More Thau Structure Must Not Cot More Than Than $380,000 Matter to Be In V Control of a Commission. OLTMPIA. Wash., Jan. a. The feature of today's session "was the Introduction In the Senate of a bill by Ruth of Thurston providing for the purchase of the Thurs ton County Courthouse and the building of an additional wing for a capltol build ing, at a cost not to exceed $350,000. The actual cost of the building now stand ing Is not to exceed $170,000. The capital commission, consisting of the Governor, Auditor and three commissioners, to be appointed by the Governor, is authorized to make the purchase and let contracts for the improvements. A capital fund Is created, based on the 132,000 acres of state capital land grant. The state sets aside $25,000 to pay the interest on the war rants to be used against the fund. The purchase is not to be made until the war rants are sold. care: op public funds. Banks to Be Made Depositories by Competitive Contract. OLYMPIA. Wash.. Jan. 2L In the Sen ate this afternoon Warburton of Pierce introduced two Important bills. One pro vides that the Board of County Commis sioners in each county shall advertise for bids from all banks desiring to hold pub lic money on deposit, and that the con tract shall be awarded to the bank offer ing to pay highest rate of interest. Heretofore county funds have been de posited in any bank that the -Treasurer has seen fit to use, and no interest has been paid. It will be a felony for the Treasurer to draw Interest from banks for his own use. The second bill provides for licensing barbers and creates a bar bers commission. Governor Rogers transmitted to the Sen ate a list of his appointments made since the adjournment of the last Legislature. They will be acted upon tomorrow. The House took up the Governor's ve toes of several bills acted upon after the adjournment of the last Legislature, and sustained them. This was done after a Republican caucus. Some of the bills will be reintroduced this session. Nesbitt of Klickitat Introduced into the House today a bill appropriating money for a state road along the north bank of the Columbia River from Lyle, Klick itat County, to Washougal, Clark County. In the House bills were Introduced for a state geological survey; to authorize all counties to purchase their own text books, and for a state road from Monte sano, in Chehalls County, to South Bend, in Pacific County. Lewis of King Introduced a bill pro viding that in cases where the crime of murder or criminal assault has been com mitted, and where public excitement runs high and threats of violence are made, the accused person shall be forthwith re moved to the state penitentiary and kept there until the time of his trial, and that a change of venue shall be granted on simple motion of the attorney for the defense. The Pierce County delegation caucused tonight and agreed to light the Wllshlre reapportionment bill, which Increases the representation of King County In the Legislature, and reduces that of Pierce. The del"-'1on took no action on the cap ital question. It was expected that a dele gation of Tacoma business men would be preheat to discuss the proposition of Ta coma to donate Wright Park for cap ltol purposes, but the delegation failed to arrive. Resolutions of respect to the memory of Queen Victoria will be introduced In both houses tomorrow. . In the Senate this morning a communi cation from the Oregon Legislature was read urging this state to memorialize Congress to take the control of the forest ry reserve out of the control of the De partment of the Interior, and place it under the control of the Department of Agriculture, The Senate followed the example of the House, and ordered the Sergeant-at-Arms to purchase 18 copies of Balllnger's code for the use of the members. CornweH of Walla Walla Introduced a bill making larceny from the person, re gardless of the amount stolen, a felony. Horotofore the gravity of the crime has been regulated according to the amount etolen.' Sharp of Kittitas introduced a bill re pealing the $10 annual tax on corpora tions. The Populist Legislature of 1S97 passed the act which it Is now sought to repeal. The act as it stands makes every corporation in the state pay an annual lee of $10 to the Secretary of State. Baumolster of Asotin introduced a bill changing the name of Lewlston, Asotin County, to Clarston. Mantz of Stevens Introduced a bill pro hibiting the Prosecuting Attorney from filing informations in the Superior Court direct, and giving to every person charged with crime a preliminary hearing before a Justice of the Peace. Under the pres ent law the matter is optional with (the Prosecuting Attorney. FISHTRAPS XOT PARAMOUNT. Only One Bill Introduced Concerning Them Items About Legislators. OLYMPIA. Wash.. Jan. 2L Flshtrap legislation has caused little discussion thus far in the session, and no committee has yet been appointed to meet and con fer with the committee of the Oregon Legislature, although some action will probably be taken In that direction this week. The only antl-flshtrap bill intro duced is by Gunderson of Mason, a cham. plon of the gillnetters. It provides for ab solute abolishment of traps. The bill was referred to the House committee on fish eries, of which Falrchlld of New What com is chairman. He Is supposed to be friendly to the trapmen. It Is too early yet to judge of the abil ities of many members of the Legisla ture, but Merritt of Spokane, the accred ited Democratic leader in the House, gives promise of being a capable man, although he is new to the Legislature of this state. The other day the House passed a reso lution creating an additional minor clerk ship. Merritt moved that It be given to the minority. There were murmurs of dissent, but. Instead of making a spread eagle speech, the Democratic leader made a jocuiar talk, and actually, to use the language of one of the Republicans, "Joshed the House into giving him what he wanted.'' Merritt is one of the best-looking men in the House. Tall and straight, he wears -a heavy black mustache and long frock coat, both of which tend to give him a statesman-like appearance. On the street he wears a broad-brimmed white hat that still further tends to make him conspicu ous. He is a mining lawyer of Spokane, and is the champion of a bill to appro priate money to aid a mining exposition in his home town. He has seen service in both the Kansas and Wyoming Legisla tures. The Republican floor leader in the House is Falknor of Thurston, chairman of the Judiciary committee. Falknor is an excellent talker, logical and convinc ing. He Is a little man, smooth-faced and slender. Falrchlld of Whatcom, who Is a lawyer of considerable note and ability, will also be a power on the Republican side. The best known of the Columbia River members are Dr. L. M. Sims, of Cowlitz, and C. J. Moore, of Skamania. Dr. Sims was first elected to the Legislature of 1S97. That body was Popullstlc In politics, and Dr. Sims' opponent contested his election and was seated. Two years ago he was again elected, and allowed to take his seat. Last Summer the state con vention sent him as a delegate to the Philadelphia convention, and In the Fall he was again sent back to the Legisla ture. He Is one of the hardest-working members In the House, and is chairman of the committee on insane asylums, one of the most important committees in the House. Mr. Moore, who is a Democrat, is aptly termed the father of the House. He was first elected to the Legislature of 1893, and was sent back In 1895,' 1897, 1899 and 190L He is one of the best-Informed men in the House on procedure and methods of legislation. Senators Baker, Rands and Megler, the Columbia River members of the upper house, are all prominent in the councils of that body. Mr. Baker Is looked upon as the man who has the ear of Senator Foster, and upon the adjournment of the Legislature he will be appointed United States Marshal. Senator Rands, whose home is at Vancouver, Is showing a de termination to work nard for the Interests of his constituency and one of the first legislative acts was the introduction of a memorial to Congress praying for the Improvement of Lewis River. Senator Megler, whose long service in the Senate has made him familiar with parliament ary law. Is looked upon as an authority upon that subject. He Is also chairman oi the fisheries committee. The Republican Senator who has gained the most prominence at this session is Preston of King, the father of the rail road commission bill. Mr. Preston 1b a corporation attorney, and this fact has created surprise In view of his opposition to the railroad interests. He Is the right hand man of Lieutenant-Governor Mc Brlde, who presides over the Senate. They are lifelong friends, and Mr. McBrlde greatly defers to Mt. Preston's Judgment and wishes. Senator Land, the only Democratic Senator from King County, Is the ac knowledged spokesman of Governor Rog ers In .the Senate. Land Is a good talker and a clever politician. He Is a lieuten ant of Senator George Turner, and pos sesses that gentleman's confidence to a marked degree. In private life Land Is an iron molder, and between sessions works every day at his trade. He is slated for the position of State Labor Commissioner when the Legislature ad journs. COSTLY WALLA WALLA FIRE. Biazc In Stenzel Bnlltlinpr Destroyed $25,000 Worth of Property. WALLA WALLA. Jan. 21. At 7 o'clock this morning fire broke out in the base ment of the Stenzel building, -a three story granite and pressed brick structure, and one of the finest store and oflice buildings In this city. The fire burned two hours, and destroyed the entire stock of general merchandise of Joseph Merchant. The Northern Pacific ticket office, two ex press companies, and J. J. Schlff, a barber, were compelled to move out to save tholr property. The lower 6tory of the building was completely gutted. The stairs were burned away, and lodgers In upper rooms were , compelled to escape through win dows by means of ropes and ladders. Two upper stories were uninjured except by smoke and water. The fire Is supposed to have caught from a steam-heating fur nace. The total loss is $25,000. DOGS FOR ALASKA. Twelve St. Bernards Have Left Chi cago In a Special Car. CHICAGO, Jan. 21. In a private car, fitted up especially for their use and com fort, 12 hardy and muscular St. Bernard dogs will leave Chicago today, bound for Alaska. Chicago prospectors will use them In the Far North to transport sup plies over the glaciers in the Copper Riv er region. The canines have been given a special course of training by their owner, who says he has hardened them in prepara tion for the strenuous life they will be forced to lead In the ice-fields. The dogs will be used to draw six sleds, with an aggregate burden of two tons of supplies and provisions. They will be harnessed tandem, and it Is believed that they will afford a solution of the problem of transportation. JAPANESE DEPORTED. Two Others Taken to Whatcom and Held ns Witnesses. VICTORIA, B. a. Jan. 21. Twenty-two Japanese, one a woman, were put ashore here by the United States cutter Grant, which arrived from Whatcom, where two other Japanese owners of a Steveston sloop are Imprisoned, accused of having taken the Japanese from Steveston, B. C, to Waldron Island in contravention of United States contract labor laws. The sloop was seized and taken to Whatcom. Two Japanese were detained on board the Grant and will be taken to Whatcom as witnesses against two imprisoned there. FOR ANNEXATION TO LINN. Strip of Benton County May Be So Disposed Of. ALBANY. Or.. Jan. 21. A petition is being circulated in Benton County today. addressed to the State .legislature, ask ing that a strip of land about four by seven miles, across the river from this city," and tributary to the business of this county, be taken from Benton Coun ty and annexed to Linn County, thus bringing entirely within the Jurisdiction of Linn County the big bridge at, this city. A bill will be presented to the Leg islature this week regarding the mat ter. Remains of a Soldier Arrived. VANCOUVER, Wash., Jan. 21. The body of Sergeant John J. McGee, former ly of the Fourteenth Infantry, who died in the Philippine Islands about a year ago, arrived here today. The arrival of the body was a surprise to the widow of the dead soldier, for she had supposed the body of her husband was burled at Manila until last Saturday, when she received notice from the War Department stating the casket had been shipped from San Francisco. The remains will be given a military funeral and burial from the bar racks tomorrow at 2 o'clock. Saw a Floating: Head. SEATTLE, Jan. 21. T. J. Fennesy, of Ballard, today reported to the police that a Japanese laborer employed by him had 6een a human head floating In the bay near Inler Bay, on Sunday afternoon. Before he could reach the spot it had dis appeared. It is supposed to be a part of the body of an unknown man who was killed near there a few nights ago, and part of whose body was found on the railroad tracks. FISCAL REPORT OF STATE SECRETARY DUNBAR SUBMITS AD VANCE STATEMENT. Most Complete Ever Compiled Rec ommends Tax on Corporations and Inheritances. SALEM, Jan. a. Secretary of State F. I. Dunbar today Issued, in pamphlet form, advance sheets of his biennial report lo the Legislature. The biennial term closes December 31, and the greater part of the that date. This, together with the rush of ! work In the State Printer's office, made j It Impossible to Issue the complete report before the third week of the Legislature's session, and for that reason the advance sheets were issued today. It Is readily seen, even by a brief In spection of the report, that It Is by far the best of Its kind ever Issued In Ore gon. It has been the custom of incumbents of this office to make brief statements DEATH OF AN OREGON JOHN W. DLAKEXEY. THE DALLES. Or., Jan. 21. John W. Blakeney, who died here January 17, was an Orecon pioneer of 1852. Since 18G2 he had been a resident of The Dalles. He was born in Kentucky In 1823, moving from there with his parents to Illinois when a small child, in which state he resided until about 30 years of age. It was in that state he married Miss Nancy Phelps, who survives him. In 1S52, with his family, he crossed the plains with an ox team by way of Fort Laramie and The Dalles, settling on the Cowlitz River, in Washington, where he remained until 1862, when he removed to The Dalles, making it his permanent home. Six children survive him Hugh T. Blakeney, of Baker County; Jesse W.-.and James H. Blakeney, of The Dalles; Mrs. Mary A. Thompson, of Baker City; Decatur Blakeney, of Lawton, and Mrs. E. J McCIure, of Mosier. showing the amounts received Into the various funds and the total amount dis bursed. These statements were followed" kby an abstract .of all warrants drawn on the State Treasurer during tne oienmui term, each warrant Issued being- arranged In numerical order, stating date of issue, and, in a general way, the purpose for which Issued. In this abstract of war rants the particular purpose or object for which each warrant was issued was rare ly stated, except to say that it was Issued for service, or expense, or supplies fur nished, and In order to ascertain what Items of expense were Included In the term "sundry warrants," as shown by the tabular statements, It would be nec essary to segregate from the abstract of more than 10,000 warrants the warrants which were Issued against the particular appropriation, requiring an amount of time and labor which but few persons can afford to give. In the present report this crude system has been abandoned. Instead of publish ing the list of warrants in numerical or der, the warrants are grouped according to the' funds upon which drawn. In the account of each appropriation, deficiency or special fund, is shown the date and number of each warrant Issued, to whom Issued, the service rendered or the sup plies furnished, arid the amount thereof, thus presenting a comprehensive, concise, full and complete statement In detail of the disbursement of every appropriation, deficiency or special fund, and a complete statement of every claim audited. The general scope of the report Is indi cated by the following paragraphs from the Introduction: "The statements contained in the report comprise such exhibits and special nota tion as appear to be necessary, In com pliance with law, to a clear and compre hensive understanding of the fiscal affairs of the state: the condition of the several designated funds, the source or sources from which received, and purpose for which designated and disbursed: estimates of the probable amounts of public ex penditure for the next succeeding biennial term; the character and full amount of all appropriations of money made by the Leg ilature of 1S99. the amount disbursed under the same, and the balance unex pended on December 3L 1900. A tabulated statement is also submitted, showing bal ances of appropriations made by former legislative enactments which remained unexpended December 31, 1898. the amounts paid therefrom since that date and the balance unexpended. Finances. "At the close of the biennial term end ing December 31, 1900, the assets and lia bilities of the state, as shown by the rec ords of this department, so far as relate to the general fund, which fund embraces all the revenues of the state applicable to the payment of the ordinary expenses of the state government, and from which the expenditures authorized by permanent appropriations are paid, were as follows: Assets. Balance In general fund, Decem ber 3L 1900 $152,322 23 Balance due on account of de ferred payments on taxes due from the various counties of the state (exclusive of interest). 25,948 38 Total $178,270 61 Liabilities. Outstanding warrants on gen eral fund appropriations of 1897 1S9S 2,623 21 Outstanding warrants on gen eral fund appropriations of 1899- 1900 v Wi 91,2T7 Unexpended balances of the gen eral fund appropriations of 1899 1900, December 31, 1900 65.477 51 Total $159,3S3 40 Excess of assets over llabilltles.$ 18,887 21 The report also shows assets and liabil ities In special funds as follows: Assets. Liabilities. U S 5 per cent fund..$ ' 6S 57 $ 63 57 Salmon industry fund. 1.246 fro Military tax fund 1,i4i 03 University tax fund.... 443 00 rtnxrnn Soldiers' Home. National fund 533 0 Hatchery fund, Dls. 1,. 613 30 Hatchery fund. Dls. 2.. 1,742 46 Hatchery fund, Dls. 3.. 905 29 Hatchery fund. Dls. 4.. 116 68 Hatchery fund, Dls. 5.. 3,lio 00 Hatchery fund, Dls. 6.. 16,153 25 Scalp hounty fund 7.0S1 53 40 00 96 55 234 75 23 42 99.424 00 These special funds, being raised "by spe- oial taxes levied, in pursuance of law, can be applied only to the objects for which the tax was imposed. Recommendations. "In some states there is no general property tax whatever, the revenues be ing raised enth-ely by specific or indirect taxation; but In this state, real and per sonal property bear largely the burden of all local taxation, and the aim should be to provide revenue for the use of the state from other sources so far as prac ticable. "The low valuation placed upon our taxable real and personal property, as shown by the summaries of the assess ments made by the various county As sessors, and the continued decrease In such assessments each year, has resulted in an Increased rate of levy out of pro portion to the increased revenue required. If we would avoid larger levies and the consequent increase of the direct tax upon real and personal property, we must not only amend our assessment laws, but must look to other sources for a revenue adequate to the increasing needs of the state. "The fixed, or current, expenses of the state amount annually to nearly $620,000, conditions causing this amount to vary; but existing statutes provide for an an nual expenditure of about that amount. To -raise this sum annually a levy of 5.16 PIONEER OF 1852. mills upon 'an assessed valuation of $120,- 000,000 (about our present valuation) ly nfecessarv. Thlfs-lTiirdfen is' unon the state. I and it Is" not likely to dedrease.. ljut, on xne contrary, to increase from year to year. Rcgnlar Expenditures. "The following Is a statement of the fixed annual charges required for sup port and maintenance of the various state departments, boards, commissions, educa tional, eleemosynary, penal and other In stitutions: Executive Department $ 3,900 State Department '.. 9,120 Treasury Department 3,100 Eduational Department 4,100 Judicial Department 105,000 State library 2,800 Public Building Commissioners 2,000 Employes at Capitol building and grounds 6,SS0 Pilot Commissioners and pilot schooner 2,700 Health Officer and boatman 2,700 State Land Agent :. 1,800 Dairy and Food Commissioner 1,500 Game and Forestry Warden and deputies 2,200 Fish Commissioner and Ceputles..., 6,000 Oregon Domestic Animal Commis sion 3.CKX) State Board of Horticulture :. 4,500 State educational institutions 62,000 State eleemosynary institutions.... 201,800 State penal Institutions 73,500 State agricultural societies 9,500 Oregon National Guard 20,000 Legislature 27,500 Public printing, binding and paper... 35,750 Capitol building, light, fuel and contingent expenses of depart ments 19,000 Total .'. $619,350 "New and Increasing demands for many purposes that doubtless Inure to the bene fit of the state, but which are not strictly current expenses, are made at each bien nial session of the Legislature, and we are now informed almost dally through the press that appropriations will be asked for the Improvement of the public service and the development of the resources of the state, aggregating large sums. It seems, therefore, that the most Important subject,-and the one most worthy of your careful consideration, Is the question of the revenue of the state; and before any appropriation Is made, the source from which it is to be met should be carefully considered. Systems In Other States. "In attempting to suggest ways and means for Increasing our revenue, other than by direct taxation, It is but natural to refer to the systems of other states. An examination of the statutes and re ports of the different states shows, that In nearly all of them, and chiefly In the larger ones, much of the revenue is rais ed by licenses, fees and taxes imposed upon corporations, organized for pecun iary profit under the laws of the state, and transacting or continuing business therein, to pay a suitable fee or license for the privilege, also of taxing the net receipts of Insurance, surety, express, tel ephone, telegraph and sleeping car com panies, likewise inheritances, is in suc cessful operation In many states and con tributes largely to their revenues." After citing some of the taxes or fees charged upon such corporations and In heritances by other states, the report continues: "Washington provides that every cor poration, incorporated under the laws of that state, or any other state, having a Capital stock divided into shares, shall pay for the use of the state a fee of $10 upon filing Its articles of incorporation, and on the first day of July of each year a fee of $10. "There Is no restriction or requirement made of foreign corporations transacting business lnths state, though they enjoy all the privileges granted to domestic cor porations except Insurance companies, which are required to pay an annual license and an anual tax of 2 per cent upon gross premiums. Fire and marine Insurance companies, and express compan ies are required to deposit $50,000 with the State Treasurer for the benefit and se curity of persons transacting business With such companies. There was paid by Insurance companies during the year 1899. the sum of $3,860 33 for licenses and $26,371 48 for taxes under our present laws. The receipts for licenses are placed in the general fund, and from taxes in the school fund. The law ;ould In my judge ment be amended and Jhe receipts from taxes placed in the general fund for the support of the general state expenses. "The number of corporations organized under our laws have greatly Increased in recent years, and at the present time a very large part ofthe mercantile and manufacturing business of the state, nearly all mining companies and a great many other kinds of business enterprises are conducted by and through corpora tion organizations. The records of this department show that there have been more tham 7,000 corporations organ ized under the laws of the state. Allowing for charitable, benevolent and scientific corporations, and those that have ceased to do business, I would place the number of corporations organ ized under the laws of this state, now engaged In business at 2500. "Many of the other states require ex press, telephone, telegraph and sleeping car companies to pay a license for trans acting business and a tax upon their gross earnings, In lieu of other taxes, the same as Insurance companies are now required under our laws. This prin ciple of taxation has been confirmed by the courts. "The legality of Inheritance taxes has been sustained by the Supreme Court of the United States, which court sustained the decision of the Supreme Court of Illinois, and the view that, so long as the tax assessed on the several classes on which It operated was uniform and levied in such a manner that every person was to pay a tax in proportion to the value of the property Inherited by him, it was not In violation of the clause of the con stitution requiring uniformity of taxes. "I believe the enactment of laws re quiring corporations, both foreign and domestic, to pay reasonable fees, also re quiring surety, express, telegraph and telephone companies to pay a tax on earnings, and an Inheritance tax, would raise not less than $100,000 annually. The Insurance tax now collected paid In the general fund. "I would respectfully suggest and re commend for the improvement and In creasing of our revenue: "First That all corporations organized under the laws of this state and all foreign corporations doing business in this state, organized for the purpose of engaging In any business, pursuit, or occupation for profit pay a reasonable fee, graduated according to the amount of capital stock. "Second That express, telegraph, tele phone, and surety companies pay a tax the same as Insurance companies are now required to pay. "Third That a reasonable Inheritance tax be levied with respect to 'personal property on both lineal and collateral Inheritances. "Fourth That receipts and taxes from all fees be paid In the general fund. Corporations. "Articles of incorporation of 678 cor porations, organized under the laws of this state for the purpose of engaging In various business enterprises, have been filed In this department during the two years ending December 31, 1900, the num ber of corporations, objects and capital stock being as follows: Capital stock. 375,000 202,800 1,576.000 194,500 4,266,600 2,104,850 S92.500 1,447.400 691., 625 1,324,200 85.C71.G00 3,037,225 70,350 217.000 Object. No. Banks 11 Creameries 13 Canning and packing v com panies 24 Drug companies 14 Irrigating companies 54 Land and Investment com panies 43 Light, water, heat and power companies 27 Lumber ompanles 35 Manufacturing companies.. 31 Mercantile companies 67 Mining companies 245 Miscellaneous companies 49 Newspaper companies 10 Opera-houses, halls and ho tel companies 18 Railroad companies 18 Smelting, reduction and re fining companies 3 Telephone and telegraph com 9,115,000 610,000 15,047,800 439,000 panies A & Transportation companies.... 9 Totals 678 $127,283,450 Timely Suggestion. After setting forth the' Supreme Court decision In the case of Shattuck vs Kln cald, the report says: ''Under this construction and Interpre tation of laws as they now stand up on our statute books relative to auditing claims and drawing warrants, I am re quired, when a claim against the state Is presented, to act upon It, whether there has been an appropriation of the funds with which to meet it or not; and If the claim Is allowed I must draw a warrant on the treasury for the amount allowed I on the claim, proviaea tnere is aumomy of law for Incurring such claim, or If the claimant has brought himself within any provision of law allowing him compen sation, without regard to whether or not an aproprlation has been made, or If made, has become exhausted. Hence, where there Is authority of law for Incur ring an expense, or allowing compensa tion. the1 legislature can not, by falling or refusing to make an appropriation for a particular object, thereby limit or re duce the amount of warrants that must be drawn for that particular object; nor can It by merely appropriating a larger amount than Is fixed by law for a partic ular object, thereby increase the amount that may be expended for that object. "If the legislature desires to Increase or decrease the compensation of a state official or employe, or the amount al lowed by law for a specific purpose. It must be done by amending the law fixing the compensation of such official or em ploye, or for the specific purposes refer red to; and such compensation or expense can not be reduced by mere failing to make an appropriation therefor, as the Secretary of State is required to draw his warrant for claims thereunder. Pro vision might be made for auditing or set tling for claims against the state without directing the warrants to be drawn therefor. "Our present statute, as constructed by this decision of the .Supreme Court, and our system of laws making the Sec retary of State a member of various boards of trustees which are required to enter into contracts for the purchase of supplies for, and maintenance of, nearly all the state institutions, also making him the purchasing agent for Incidental sup plies, paper, legislative stationery and equipment: and also making him cus todian of the Capitol building (the claims Incurred for all these expenses coming before him to be audited and warrants drawn, the Secretary of State being the auditor of all claims that he may Incur under authority or law). Is a system open to abuse and certainly most unwise. The auditor should not be permlted to make purchases and contracts for suppllse and Incur claims against the state, and also have authority to audit them and to Issue warrants in payment thereof. The sub stitution of some other state officer as a member of the several boards of trustees and to purchase supplies, would correct this system. The policy of requiring the Secretary of State to issue warrants in payment of claims against the state where no appropriation has been made, or if made has become exhausted, is also an unwise one, and many abuses may thereby creep- Into the public service. "Under our laws as they now stand and construed by the Supreme Court, certain boards and officials may, in their discre tion, incur unlimited expenses against the state, being unrestricted as to the amount of expenses, either by law or ap propriation, warants for which must Issue that draw Interest, which are readily accepted by banks and money loaners." September Should End Fiscal Year. "The primary object of the Secretary's biennial report is to exhibit the financial affairs of the state, as well as to convey to the Legislature such suggestions for the improvement of the public service and the raising and expenditure of the public revenue as his experience and study of these questions will enable him to make. It Is thus apparent that if the Legisla ture, or the state at large. Is to profit by any information contained In said report it should be in the hands of the members at the opening of the session, or, if de layed beyond that time, Important sta tistics or suggestions are apt to be over looked or passed by with scant considera tion. "The reports of my predecessors have uniformly been delayed, some of them being Issued by the middle of the session, others being much later, and the last one being placed upon the desks of the mem bers during the last week of the session, and, as I am informed, a previous cne not being issued until the Legislature had adjourned and the members gone to their homes. "I would, therefore, respectfully recom mend that existing laws be so amended that the fiscal year will close September 30, so that all reports of state officers may be prepared and printed without un due haste, and be In the hands of the members of the Legislature at or before the beginning of the session, to the end that all available information concerning the affairs of the state may be In the pos session of those who are charged with the law-making power. Too Many Reports Printed. "The law provides that the printer shnll cause to be printed for use of fhe two houses of the Legislative Assembly 1600 copies each of the biennial reports of all state officers, heads of departments and other officers required by law or general custom to make such reports. This num ber of copies Is too many of most of the reports, the surplus copies filling the shelves of the document-room until I was compelled to 6ell several tons of such as were entirely useless and never called for. "The legislative Journals remaining on hand are practically of no value, and not to exceed 10 copies were called for during the last two years. The session laws on hand are likewise of but little value after the first demand has been supplied. One hundred copies of the laws of each ses sion would supply any future call. "I would respectfully recommend that the number of copies of the journals printed be reduced from 600 to 350 copies, and the number of session laws be re duced from 2000 to 1300 copies. "The general and special laws enacted by the Legislative Assembly of 1S93 made a volume of 1143 pages, 250 pages being general laws and 872 special laws. I would respectfully recommend that 1300 copies of the general laws be printed and bound for distribution and sale in the same manner as the law now directs, and that 100 copies or more of each special law or act as the Secretary of State shall find necessary, be printed and bound in pamphlet form, and 50 copies furnished each city or town Incorporated, or whose charter may be amended, and that 100 copies of all special laws be bound In one volume in the same style and manner aa the general laws, the same to be distrib uted to the city libraries and sold to the public. With such changes as I have rec ommended, a considerable saving will be made, besides dispensing with the storing of a large number of books for which there Is no demand. To Obviate Disputed Elections. "The law relating to the duties of Sec retary of State and Governor In canvass ing the vote for state officers and mem bers of Congress Is vague and uncertain, and there Is no provision as to what their duties are In case of a contest for state or district officers. "Section 6 of article 5 of the constitution provides that 'contested elections for Governor shall be determined by the Leg islative Assembly In such manner as may be prescribed by law,' but no law has ever been enacted In this state providing for the determination of such contests. I would, therefore, respectfully recommend as follows: "First That the several County Clerks prepare the abstract of votes cast at each and every election upon the forms fur nished by the Secretary of State, and that in said abstract be Included the number of electors voting at such election. , '"Second That the time of meeting of the electors ,of President and Vice-President be changed so as to conform to the requirements of the act of Congress of February 3, 1887. "Third That a canvassing board of three officers be created, whose duty it shall be to canvass the vote for members of Congress, state and district officers, and electors of President and Vlce-Presi-Ident, and to determine all contests for said offices: and the decision of a major ity of said board, In case of contest, shall be binding until reversed by a court of competent jurisdiction. Also that the method of procedure of said board In case of contest be pointed out. "Fourth That a law be enacted provid ing a method of procedure in case of a contest for the office of Governor. Uniform County Reports. "Uniformity In accounting has long been recognized as essential by the Government in the management of its various large departments, such as the Treasury and Postal Departments. To attain tne nign est standard in governmental affairs, uni formity In classifying the receipts and disbursements of public corporations la necessary. It Is also recognized and ex tensively used by railway, banking and Insurance companies. In every well-irlan-aged business a correct accounting of re ceipts and disbursements Is kept: every expense is charged under a proper head ing and reported at fixed dates, for the purpose of comparison with preceding pe riods and business of the same character, and for the purpose of checking extrava gant expenditures or economizing when the expense Is found to exceed the earn ings or income. "Without correct" and scientific accounts the business is very apt to result in fail ure and loss to those interested therein. When a private business falls It ceases, but in public business the taxpayers suf fer, as it cannot be closed up; conse quently, an inexpensive and correct sys tem of accounting and reporting the re ceipts and expenditures of public moneys would be for the benefit of taxpayers, and the enactment of a law requiring a uni form system of accounting In each county would. In my judgment, lead to retrench ment In expenses and lower tax levies. Efficiency and economy In the administra tion of public business can be developed and maintained by a uniform system of accounting and reporting, and the puttl cation of comparative reports and statis tics. In several of our states laws have already been enacted providing for such a system, apd the question Is now being discussed In others with a view to its adoption. "Under the laws of this 6tate. there is no prescribed system of keeping records of accounts or method of reporting ths transaction of public business: there Is no way of ascertaining or comparing the financial condition or expenditures or one county with those of another, except by applying to each county for a record, which would be of little account, as no two would be prepared alike. If the ac counts of each county were kept In the same manner, and annual or semi-annual reports made to some state department, to be tabulated and published, those hav ing charge of county affairs would be thus enabled to know whether their expendi tures were reasonable: besides, such a system would permit of credit being given those who were economically disbursing public funds and aid In checking those who were not. "Section 3471 of Hill's Code provides 't shall be the duty of each County Clerk on the first day of April and October, each year, to publish a Teport of warrants drawn and a report of the Sheriff and Treasurer, together with a statement showing the exact financial condition of the county. An act approved February 20, 1891. requires the County Court, at the regular June and December terms, to ex amine the books and papers of the county officers, thus fixing four periods each year requiring the closing and balancing of accounts, several oi tne ouniy uiertcs present their financial reports on June 30 i and December 31. but the majority ire nrobably issued on April 1 and October 1, J and each officer so doing Is obliged to In- j t...a tn Vila fli-d- rflnnFf mai fltnhar 1 the transactions of his office for three months prior to Its coming under his su pervision, the terms of all commencing and ending on the first Monday In July. "It Is now the custom and practice of each county officer to keep his accounts and make his reports according to his own ideas. One may charge a part of All serious lung troubles be gin with a tickling in the throat. You can stop this at first in a single night; a dose at bedtime puts the throat at complete rest. 9 eetora! The cure is so easy now, it's astonishing any one should run the risk of pneumonia and con sumption, isn't it? For asthma, croup, whooping-cough, bron chitis, consumption, hard colds, and for coughs of all kinds, Ayer's Cherry Pectoral has been the one great family medi cine for sixty years. Three sizes: 25c, 50c, $1.00. If ycrar dnifrglit cannot gupplj you. send us one dollar and ire Trill express a Urge bottlo to you, all crtarues prepaid. Be sure you rtvo u your nearest express orace Address, J. C. Aykr Co., ixiweu.jims the expense of assessment to the Asses sor's office, a part to the Clerk's office, and a cart to the Sheriffs office, making it a difficult matter to ascertain the ex act cost of making the assessment. Tho same with election expenses, court ex penses and the collection of taxes. An ex amination of the semi-annual reports will show many different classifications. "I would suggest the enactment of a law requiring a uniform system of keep ing accounts of counties, the adoption of a uniform method of reporting, and that all accounts be balanced June 30 and De cember 31 of each year. A uniform sys tem of classifying the various items and reporting at stated periods should be re quired. Each Clerk, Sheriff and Treas urer of the several counties should keep the same record of receipts and disburse ments, showing the same classifications, and the reports of all should be upon the same form. One copy should be filed with the Secretary of State, who should be re quired to compile the same In a summary report, showing the financial transactions of each county, and forward copies to each County Judge, Commissioner and tho newspapers. "The enactment of a law providing for a uniform system of keeping and report ing the accounts of county officers, would permit Intelligent study to be made of tho cost of maintenance and of different ex penditures, such as assessment and col lection of taxes, current expenses, courts, Insane, roads and bridges, care of Indigent persons, registration, elections, etc., and a comparison with counties having ap nroxlmately the same population, whose cost of maintenance should be about the same. Where there is no uniformity ard no particular forms of reports requlrcJ, no comparisons can be made. "An attempt was made several years ago to ascertain the total warrant Indebt edness of each county, but resulted In failure, owing to the difficulty In securing the Information from several counties and the different dates under which the information was furnished." one &$fe February Number of EVERYBODY'S AG AZ I N E On all News-stands Ten Cents New management; new vigor; i higher literary flavor; better illus tration; better printing. Not only better than Everybody's was be- I fore ; butunsurpassed by any other magazine at its price. Not so. thick not so many advertisc- U ments, yet more magazine than n advertisements. Then it's different H from other magazines. No tedi ous stuff in it no pages to skip. .,rl-r 15 sx rtK rr5 Irfltr It Publisher ... NEW YORK .ffi!aLAAisaiWiJMS A pail of will go twice as far as the same quantity of lard and produce Pure Wholesome Healthful. Ask your grocer or write India Refining Co. Philadelphia, Pa. v7 V.'fctfrf.wlx."-iif. 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