.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
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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
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