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About The Red Cloud chief. (Red Cloud, Webster Co., Neb.) 1873-1923 | View Entire Issue (Jan. 15, 1897)
t . w 8. m b i 8 f 1) . i ivi 2 GOVERNOR'S MESSAGE A VERY LONG AND ABLE DOCUMENT. The Nebraska Kxrrntlvo Discusses Bint Affairs Thoroughly and Willi Becoming Dignity Orfends the Htate anil Make Number of llrrommenriMlons. SECTION TWO. A miAt.Ti DI3IJT. fn considering tho uncollected taxes It ii to be borno In mind that a very con siderable part will probably never bo paid Into the state treasury. While these condi tions are not what wo would lllco to havo them, and realizing that they have been brought About by extravaganco and need les expenditures, and by excesslvo appro prlatlahs covering a series of yean, It Is yet quite apparent that the indcbtcdnesi of tho Mate of Nebraska It comparatively light. It Ii no greater than that of many other state whoso opportunities for creat ine a large bonded Indebtedness are not re stricted by tho fundamental law as ours. It I Interesting In this connection to study the grand 'assessment roll of the property of the state returned for taxation, show ing tho total assessed valuation thereof, for several yean, as follows: 1M0 llM,770,Sfli.M Ml 183,13s.,238.28 1I H0,i.U3T1.7t 18W 19i(7M,12l.73 18M 1KJ.717.49S.78 1896 17M&S.207.H lfl l7,O78,270.37 Tho census of 1S90 discloses that tho value of property of tho citizen of this atato Is estimated to bo 11,273, Ml, GH, and tho actual value of tho assessable property In tho state at this time mint bo con siderably more, and yot, as shown by tho assessed valuation of all taxable property for he year 1830, the valuation Is placed At but little ovor ono-elghth of tho nolunl value based on the census returns of 1830. TIIR OEOfBRAl. rUND. The largo amount accumulated In tho general fund mentioned above, ."S5,370.39, is one of tho features seemingly calling for some comment. It Is difficult to under stand why thla large sum should bo al lowed to accumulate In the state treasury with so great amount of outstanding war- I rants unsatisfied. It would naturally bo v expeotea mat sucn a considerable sum as this would have been applied to the reduc tion of the state's Indebtedness as rapidly at It accumulated, as Is provided by law, and demand In the exorcise of prudent business management In tho dlscharga of a public duty. In defining tho duties of the state treasurer, the law provides that he la "to dlsbursn the public moneys upon warrants drawn upon tho state treasury aocordlng to law and not otherwise." It la also povlded In section 1, chapter 93, that "all warrants upon the state shall be paid In the order, of their presentation therefor." Section I provides that "it shall be the duty of every treas urer to put aside In a separate and sealed pactcago the money for the payment of eacb registered warrant, In tho order of it registration. As soon as money suffi cient for the payment of such warrant Is received to tho credit of the particular fund upon which the name Is drawn, such package shall bo Indorsed with the num ber and description -of such warrant, and the name and address of tho person In whose name tho same Is registered, and Interest upon such warrant, shall there upon cease, and such treasurer shall by tnall Immediately notify tho person In whose name the same Is registered and ball Indorse the data of the mailing of such notice upon such sealed package." Thus It will bo observed that It was (ho Intention of tho leglslaturo that no fund should be allowed to accumulate when there were outstanding warrants drawn against such fund, and that as soon M sufficient money should be paid Into the state treasury to satisfy each warrant ta the order of It registration, that Inter eat thereon should cease and the state bo hus relieved from further liability on ac count of accruing Interest. While It may e ntd that a literal compllanco with tho provisions above mentioned would be very tfflcult because of tho great volume of business carried on In oonneotlon with the work of the atate treasury, yet Ita spirit oould be fully compiled with by making prompt payments on general fund war rants as rapidly as funds accumulated In the atate treasury therefor. This act of die legislature, both In letter and spirit, aeems to have been entirely Ignored and the general fund, against which a large Amount of outstanding warrants has al ways existed, allowed to acouraulate to (he extraordinary amount of over half a snlulen Collars. This method of disposing et the atata'e business put an additional burden upon the taxpayers by the accu mulation ot a Urge amount of Interest on the unredeemed warrants thus neglected. 1?. also endangera the state's Interests through the possibility ot losses of money, which could properly have been dlsbursod hi cancelling this Indebtedness aa rapidly a possible. The suggestion that the atate la receiving Interest on the monoy thus allowed to accumulato In this unusual tnanner may properly be met with the statement that such Interest Is only at the rate of 8 per oent per annum, while the state'a warrants are drawing S per sent. It may further be said that It Is the duty ot the state, through its repre sentatives, to llquldote Its Indebtedness as rapidly as funds accumulate In the collec tion of revenues for that purpose and there. y enhancing the valuo ot Ita own obliga tions. Likewise, to the suggestion that It has been a critical period for the banks f the state, aa well as for business inter ests ot all kinds, It can be replied that the state Is under no obligations and that In fact. It Is a pernicious doctrine to hold that the publlo rovenues may be used for the purpose of strengthening any private Interests or enterprises of any character, and especially so where there are superior Claims agalnat such funds upon tho part f the orodltore ot the state. The state Is not supposed to use Its revenues for the purpose of entering Into tho banking Business or to deposit Its tuna upon any ther theory than that they are to be used by the depository only when not re quired by the state in the ordinary course f Its business. It Is to be further ob served that this fund at one time was Within reasonable limits, not exceeding, according to the report of the state treas urer on the first ot January last, the sum of t&3,73S,n. Under no process of reason ing can I understand why this further nd larger sum should be deposited and Allowed to accumulate to the enormous mount mentioned with obligations of the state pressing for psymant and the value sf Ita obturations constantly depreciating, sad then, after such large accumulations are permitted, to have the matter ex plained by the suggestion that these funds ould not with safety to tho business Inter esfS'Ot the state be withdrawn from the depositories. A CHANGE NEEDED. I am of the opinion that thsre should be rerr radical ehange Inaugurated In the conduct of the financial Interests of the state and prompt measures taken to place tho state's finances upon a solid footing, m much so at leaat at surrounding1 con ditions will permit. The accumulated gen oral fund should be promptly applied to tho extinguishment of the Indebtedness against tt. Whother there are legal ob stacles which would prevent your refund ing the Indebtedness above mentioned con tracted prior to the adoption of the present constitution, I am unable to speak ad visedly. If M could 'be done, I would sug gest the advisability of refunding all tho bonded Indebtedness of the state at a rate of Interest not exceeding t per cent per annum. The Issue ot such bonds would take a very desirable Investment for the THE Idle permanent echool fuml. Thls would permit the transfer of the sinking fund accumulated and created for the extin guishment of this bonded Indebtedness to tho genoral fund. In addition to this you will havo tho power, as I view It, to ati- ..i 4Um laaiianiA nf tmnda In the sum of $100,000 to meet a part of this indebted- J reduce tho amount of outstanding war rants very materially and place tho stato In a much better condition. There nrn a number of other funds ot umaller amounts which porhaps can bo utilised In bringing tho stato nearer a cash basis In tho transaction of Its busi ness. I trust that after n full considera tion of this Important matter you may be able, by the adoption of somo plan, to make jatlsfactory arrangements for promptly meeting nil of tho state's Indebt edness, both bonded and floating. ltovonuo J-nvi. It scorns Imperntlvo that some notion should bo taken by tho legislature pro viding for a hotter method of levying and collecting tho revenues nooeiisnry for tho propor conduct of tho gowrnmental affairs of tho atate. Tho lmicrfe:tlons nnd laxity of thw provisions of tho pros ont law for levying nnd collecting tuxes ot meet current expenditures, and the Htlll greater laxity In enforcing these Im perfoct provisions of law, hnvo brought tis face to face with a condition of affairs that renders It Impossible to conduct tho business of the stnto without much em barrassment, needless sacrifice nnd ever Inrrenslng floated Indebtedness. Any wlso financial policy require. In my opln Ion, tho collection of rovonues sufficient to promptly meet expenditures necessary to bo made In tho conduct of the state's business. Any other plan ultltnatuly works Increased hardships nnd renders exces sive tho expenses or stuto government, be cause of tho uncertainty nwpectlng the satisfaction of the obligations created. The very fact that property Is assessed nt so much less than Its truo value, ren der.! It very probabln that gront Ine quality exist sin distributing tho burdens of taxation. Tho man of modcrato mentis Is doubtless assessed for much nenner tho true value of his property than tho Indi vidual having largo property Interests, and, while tho approximate, peroenthgo of tho nsspssrd valuation, nn compared with the nctunl valuation of property, Is but little less than one-eighth, It Is more than probablo that the taxpayer wltlv small means and whoso property Is caHtly ascertained, pays much nearer ono-thlrd of Its value, whllo othur large property Interests escupo with nn assessed valua tion at nearer one-tenth or ono-twcltth of tho actual vnluo. It appears to mo there nro two prin cipal objects to be ftecured In obtain ing public revenues In support of govern ment. The first Is that property of every description, except thnt which Is espe cially exompted by Inw, shall le subject to the samo burden of taxation according to Its value, and this rule should bo In voked with nbsoluto uniformity, And with amplo provisions to prevent nny asessAblo property from escaping tax ation. Second, those burdens should only oxlst to tho extent necessary to support tho government administration with hon esty and rigid economy. When these two objocts havo been accomplished. In what ever manner It may bo deemed best, thero In no Just reason for complaint upon tho part of any.' Our law provides that personal prop erty shall bo aHsessed at Its fair cash value, and real estate, other than lease hold entatcs. at Its fair vnluo, estimated ut th- prlco tt would bring at a voluntary sale ono-thlrd cash nnd bnl nnco secured by mortgago upon tho prop erty." This, as every ono knows, Is not done, but on the contrary, tho less valuo placed on the property for assessment purposes by tho ofllcor having In charge this brunch of business, Booms to render lilm much moro popular than If ho hnd performed his full duty and as sessed the proporty as tho law provides. Just how far this state of affairs can be retnodlod nnd what provisions. If any, should bo made looking towards a moro stringent enforcement of tho law as now existing or a rovlolon thereof, Is for you to determine. If property bo assessed at too low a valuation, the rate of the tax levy Is correspondingly Increased. The system of low valuation and high levies creates an erroneous Impression In the minds of many regarding tho property values nnd the seemingly heavy burdens of taxation In the state. FAIR ASSESSMENT. An assessment upon property at Its fair Valuation would render tax levies ex ceedingly small, as well as give less op portunity for undervaluation, because of the more fixed and certain standard ob taining, the ono and only question being, whether the property has been assessed at a fair value. It Is doubtless true that a constunt nnd continued decrease In as sessment values has been caused In order that one community or county might not be compelled to contribute moro than Its Just proportion to tho state's revenues. Thus a constant struggle Is continually going on among assessing of ficers to value their property as low or lower than the valuations placed by any others. It Is also quite apparent that tho low assessment ot prop erty Is some protection to tho people In order to prevent extravaganco In tho con duct of the business of disbursing the, publlo revenues. With a low assessment and limits ns to the rate ot tho levy, the people havo somo protection against wanton extravaganco by thoso who are charged with the duties of managing the people's business In different capacities, whero tho disbursement of revenues forms an Important part ot their duty. In Inves tigating this subject. I have secured a great deal ot valuable Information from other states, which I will tako pleasure In placing at tho dlsposnl of this body or any committees which you may select to consider this Important subject. KQUALl.ATION. I also. In this connection, deslro to call your attention to the provisions of law respecting the method of levying and equalising the vnluo ot property assessed for the purposo of raising revenues for Btato expenditures. The law provides that the governor, atato auditor ot public accounts and treasurer "shall constitute the state board ot equalization and It shall bo the duty ot said board to examine tlws various county assessments, and to decldo upon the rate of the state tax, tho state school tax, the state sink ing fund tux, to be levied for the current year, together with any other general or special taxes required by law to be levhed and to equalise and make the levy ot such taxes throughout the state; but such equalisation shall be made by vary ing the rate of taxation on the different counties In case the said board of equali sation are satisfied that the scale of valu ation has not been adjusted with reason able uniformity by tho different asses sors." It further provides that "the rate ot the general state tax shall bo sufficient to realise tho amount necessary to meet ap propriations made by the leglslaturo not exceeding B mills on the dollar valuation. The rate of the atate school tax ahall not be less than one-half mill, nor moro than one and one-half mills on the dollar valu ation; and the rate of live state sinking fund tax ahall not bo more than three fourths of a mill on the dollar valuation In any county In the state." It will thus bo observed that thla board as a board of equalisation shall equalise taxes by varying tho rate ot taxation on the dif ferent counties In case Inequalities ap pear to oxlst In tho valuation of property as rotumed by such counties. By the limitation of statute preventing a levy of the general fund stato tax to oxoeod nw mills on tho dollar valuation. It has been found necessary by tho board of equalisa tion, to order to meet tho appropriations made by U legislature, to levy to too full BED CLOUD CHIEF, FRIDAY, JANUARY 15 1897. limit allowed 1iy law.' "Even Ihen tho revenues raised for a ncries of years past have been Insufficient. It will thus bo neon that the board 1ms found Itself uu ablo to equalise taxes by varying the rato of tho general fund levy nnd that thn equalisation of tho valuation of property In different countleH has been restricted to tho variations permitted In tho levy of tho stnto school taxes, which shall not bo less than one-lmlf mill nor more than ono and one-half mills, nnd tho sinking fund taxies, which shall not l moro than throe-fourths mill. The margins thus al lowed for equalizing theso taxed nro en tirely Inndcqunto and If this method of cqaullzntlon shall obtulti In tlto future, I urgently recommend thnt greater latltudo ithnll be given the board by amending this section of the Rtntute so nn to In ctvuiso the levy for general purposes from two to four mills on tho dollar valuation. This would give a much better oppor tunity of cqtinlUIng the burdens of taxa tion by varying tho lovy In dlfforent coun ties an tho different valuations may re quire and yot cnablo tho board to collect tho necessary revi'nus and meet tho ap propriations mndo by tho legislature Depository I.uw. The depository law, enacted by the leg islature of 1691, has now been In opera tion for a period of time sufficient under ordlnury circumstances nnd normal con ditions to test Its usefulness nnd advant ages, or disadvantages, ns the caso may bo. Tho wisdom and desirability of such a Inw have been questioned by many, Including those who beiiclltcd by tho op eration of tho previous law, permitting the stato treasurer to uso all funds of the utate under his control for prlvnte gain and speculation purposes during his term of office. I have boon a wnrin supporter of the depository law and bellovo In the wisdom of Its ennctment. It adds a new source of revenue, to tho state, and re moves the temptation to uso publlo funds for any other purpose thnn that for which collected. The law ltweif could be con siderably strengthened nnd I recommend for your consideration the advisability of amending It so as to remedy Imperfections which now exist. It In to bo remembered that Its operation linn been during a period when tho loss of money, both prl vato and public, has been very goncral throughout tho entire country. I can s no good reason why If the treasurer him self must give a good obligation for the return of funds placed In his hands for safe-keeping, that the same may not rea sonably bo required of tho different de positors. Thus Is obtnlned a divided re sponsibility and an aggregato security that Is far better than a simple obliga tion for the return of the entire sum. Tho obligation of each depository should bo ns strong In proportion to the amount of money secured ns can possibly bo had for the entlro Hum. I am of tho opinion that the law has been abused; that It has been used as a means of assisting banking In terests which may havo been in need of current funds for the transaction of busi ness, when tho truo rulo should have been to havo mado depositories of banking In stitutions of unquestioned standing and of unquestioned security, with tho object In view of having tho funds at all times subject to tho call of the state treasurer In tho ordinary course of hts business. AMBNDMENT SUQGESTBD. I would recommend the umndment ot tho law so as to piwide that sureJtle. of stnto depositories shall bo others thun thoso actively engaged In tho manage ment of 'the. depository bank; Chat n de positor' bank should not ontltlo Mo bank to deposit of srato money thereunder for a longer period than two years; that the Ktato offlcew approving 'tho bond Hhould lravo tho right at any tltno they deem necessary rto suspend, as a depository, any bonking Institution and to direct the Btato treasurer to withdraw nil state funds therefrom; ithnt ithe stnto treas urer, In tho depositing ot stato monoy, should t all times bo under tlip control of tho board approving tho bond, re specting tho amount deposited In any one bank, and that tho eureUes on all de pository bonds shall Justify by making oath In tho value of their property over and above their debts nnd exemptions. The general government has found It de sirable to designate banking Institutions as depositories for funds which would otherwise accumulato In tho United States treasury, and I can see no good reason why Ithbi same rulo should not ob tain In the different states, 'such de positories being mado not only the moans for tho convenient and expeditious transaction of tho state's business, but also a source of Income .to the state. THE HILL CASE. At the beginning of my term of office a suit was pending in tho supreme court to recover tho sum of $236,000 from ex Troosurer J. E. Hill and his bondsmen. The history of this litigation Is famtUar to all of you. Tho money was lost In the failure of the Capital National bank. That this amount of tho state's money was In existenco at the ttmo of the set tlement of Treasurer Bartloy with his predecessor. Hill, no person acquainted with the circumstance could believe for a moment. The money had evidently been lost and no attompt mado to account for it at the expiration of Mr. Hilt's term of office, except by a transfer of credits on paper In this bank, a 'bond be ing prepared and approved, making the bank a tate depository, and this mythi cal credit being placed to tho credit of the state under the depository bond. Tho first trial of ttho cane In the su premo court resulted In a disagreement of tho Jury. Tho caso was again tried and the Jury found for 'the defendant. Tho matter was -then argued to the su preme court at length upon questions of law, When It wan finally decided in favor of the defendant. I am not entirely fa miliar with the deeils nnd Intricate me onderlngs of all the questions of law and fact Involved In 'this Important case. I do not doubt In thn least but tin at thli monoy has been lost as a result of mis management by those having been en trusted with tho collection and dis bursement. And K would seem that tho responsibility which certainly exists should be located so uhat the people might regain what has been unlawfully taken from them. It is to be regretted that persons guilty of grass misconduct and misappropriation of funds belonging to the people of the Btato nre suffered to escape legal responsibility. Whether any further effort should be mado to re cover this money lost to the tax payers of tho state, I loave It to you to de termine. The leglslaturo made an appropriation for tflie expense of carrvtin cm rhla and other suits. There remained after the trial of tho first case the sum of $8,703.19. Upon on opinion from tho court, and after conference with the attorneys rep resenting tho eitato. In order to prevent thla appropriation from lapsing, a war rant was Issued to me for tho balance by the state suidltor upon a properly certified vouchor presented to him for that purpose. The warrants thus drawn were disposed ftf by me from tlmo to time In order to moot the further expenditures required In this case. After paying all the legitimate claims there was covered Into tho state treasury the sum of $4.7,15 yet remalnlm unexpended of tho appro priation. An ttomlxed statement of tho expenditures tn this case Is presented with tliis message. PERMANENT SCHOOL FUND. The constitution and the statutes re quire that tire board ot educational Undo and funds, consisting ot tho governor. attorney-general, treasurer, secretory of . stato and commissioner ot public lands . and buildings, shall at their regular meet i Ings make necessary orders for the ln , vestment of the permanent school funds; but that none ot th funds shall be in- vested or loaned except on United States or state securities or registered ccninty ' bonds, At lets. 'nliu of tho present biennial icplod, TVcrnnUer 1, ltif, there woro on hand of theo funds tho follow ing amounts, to-wlt: l'ermanent school $117,017 63 Permanent university 19,663 63 Agricultural endowment 61,055 15 Making the total sum of $51,553 41 COUNTY 1JOND8 SCAItCi:. These several funds, by a decision of tho supreme court, do not come within tho provisions of tho depository law, and woro thoreforo under tho control and disposition of tho stato treasurer when not invested as abovo provided, and unlnvestnl voro of no beneilt to thoso who should derlvo advantage from tho Inti-rent in chso of m Investment In ln-terest-lK-arlng securities, nn contemplat ed. During tho last biennial porlod but fow county bond hnvo bicn Issued nnd theso woro chiefly refunding bonds to tako up other outstanding Indebtedness. Hence, It bus been extremely difficult to nocuro for tho stato enough county bonds ito absorb tho accumulation of these different funds, to say nothing of the largo amount on hand at tho begin ning of the blcnnl.il K-rlod. During the year 1M5. tho board of educational lnnds nnd funds obtained only tho sum of $0, 000, being Otoe county refunding bonds, bearing Interest at the rate of 414 per cent. Theso bonds wero obtnlned at par. During this tlmo a largo amount of stato warrants, drawing 6 per cent Interest, wero bolng ltvsucd from time to time, I regarded these warrants as desirable Investments for theso trust funds, Inas much as It would provide a ready means for 'the Investment of tho entire sum, ntrenguhen tho credit of tho stato and brine its warrants, which wero below par, to pair valuo, and, In effect, put tho stnto on a cash basis. WARRANTS AS SECURITIES. In a decision of the supremo court, concurred in by nil of tho Judges, nnd found in tho 20th Nobraskn, at prtgo 660, It wan decided that stato warrants were state securities within tho meaning of itho constitutional provision referred to. In addition to this, a precedent had been established by the puroluiso of theso war rants under tho administration of my predecessor, Governor Crounse. The su premo court also, in a moro recent cue, referred to the first decision above quoted in the followlns afflrmatory lan guage: "We must not, however, bo un ileratood as holding thnt warrants against tho general fund are not state securities within the moaning of tho con stitution. Although that question Is not presented by Wiis record, following in re stato warrants, 25 Nebraska, 659, and Stato vs. Rairtley, supra, we assume them to bo legitimate investments for tho per manent school fund; but if the state, ns trusteo for said fund, desires to invest Inthat class of securities, it Is required to do so on terms of equality with other "attorney-general's OPINION. Assuming, therefore, that warrants of this character wero legitimate investment for this large fund, and as they were in every other respect a very desirable form of investment. I introduced a resolution before t!ho board of educational lands and funds, at a regular mooting In Jan uary, providing for Investment of $500.- 000 of this Idlo fund In warrants already Isiued and those thereafter to bo Issued. Somo doubt was expressed by somo of tho other members of tho board respect Ins tho legality of an Investment of this kind, nnd, at their Tcquest. tho resolu tion was roferred to tho nttomoy-general for nn opinion, which was finally ren dered at tho regular meeting in April following. This opinion was. In effect, adverso to the decisions of tflio supreme court cited abovo. ns wolt as to the precedent established during ttho admin istration of Governor Crounse. The at-tarnoy-general held that trtaite warrants were not stnto securities and wero not a legitimate Investment under the provls Ions of the constitution. Tho opinion was concurred In by a majority of tho board, thus cutting off every nvonuo for a speedy nnd profitable Investment of this Another resolution was then introduced by mo looking towards tho Investment of tho unemployed school fund In United States bonds. In this effort to find tho best posslblo Investment after we were prevented frotr purchasing state warrants 1 failed to receive the co-opcratlon of any other member of this board and no In vestments were made In that direction. Roglutered county bonds, tho only re maining Investments permitted by the constitution, havo been purchased from tlmo to tlmo as reported In detail by the stato treasurer. These bonds havo b"en purchased upon a basH of Interest of IH per cent or moro. It will be observed that there was secured for the lnvertment of tho permanent scliool funds, county bonds In the total sum of $3i5,74l.9. Thoro now remains of theso trust funds, us shown by tho report of the stat treas urer, tho total sum of $528,558.41. A constitutional amendment providing for tho investment of this fund In school district warrants, a well an specifically naming stato warrants as legitimate In vestment, was submitted to a vote of the people at the last election, but Its adoption Is as yet a mxttcr ot un certainty. I think, however, I can safely assume that In any event the board of educational lands and funds, as constituted by the election of the present officers, will co-operate with me In the investment of this fund In the state se curities mentioned, which, If successful, will furnish an ample opportunity for the profitable investment of this entire fund Yet, I am of the opinion that as nearly as practicable, it would bo advisable by constitutional amendment to make more comprehenslva provisions for the Invest ment und management of this trust fund, whloh Is constantly lncroaslng and wlrfch In tlmo will grow to enormous propor tions. This fund Is the patrimony of tho children of the state, to be Invested and the Interest applied for their education. 8uch a magnificent endowment la well worthy tho zealous care and wutuhfulnosi ot thoso entrusted with Its custody, and It Is ot the utmost Importance that provi sions be mads for Its Investment upon advantageous terms, and yet with all rea sonable precautions for tho permanent safety ot the principal. How scon thU may bi brought about Is perhaps yet uncertain. Expenditures la State Institutions. It haa been tho uustom heretofore for each legislature to mako appropriations for tho biennial period ending with March II. Section 1$ of article I ot the constitu tion provides that "each leglslaturo ahull mako appropriations for tne expenses of government until the expiration of tho first fiscal quarter after the adjournment of tho next regular session and all ap propriations shall end with such fiscal quarter." Tho fiscal year begins Decem ber 1. The leglslaturo usually does not djourn until some tlmo during tho sec ond fiscal qaurter. Tho time for which such appropriations should be made, ac cording to this construction, would not expire until the last day of the third fiscal quarter, which would be August 31. With thla provision In view, the atate auditor has requested estimates of expen ditures to bo presented to this leglslaturo for twenty-nine months Instead of twenty-four, as has been the custom hereto fore, for tho purpose of bringing the ap propriations up to tho tlmo mentioned. Tho total appropriations mado by tin last legislature for the current blennlul period wero K,78i,tSi.0, which may be di vided Into the following Items: Legislative 1125.000 01 Executive offices and utate boards 592,160 0) University and normal school.... 68,441 (9 Maintenance of stuto Institutions 9?8,297 17 Miscellaneous appropriation ,.,,760,785 CI Total $2,784,f8l 6 I It will thus bo seen that ot the to.a'. appropriations ovur one-third are for the maintenance of stato Institutions. Afior deducting appropriations for repalM and permanent Improvements tho net appro priations for tho maintenance of theeo In stitutions for 1893 and 1891 wero ISS4.I36, and tho net appropriations for 1195 and im were $,'..?!. The total number of Inmates during tho period of 18M-4 was 2,241, showing a per capita rxpen-o for this period of $SI.1I; the total number of Inmates for the period 1S95-8 had ln et eased m J.EM, nnd tho nor C.llilta ex pense decreased to $329 33. Tho great built ( ui uiero hjiviuki vi umu? in uiii v v- tlon of the stnte Institutions, and had tho s.amo generul decrease prevailed In all tho stato Institutions the snvlng would havo been tnueli greater. I am of tho opinion that still further savings can bo mada In the expenditures of theso different In stitutions, nnd for the purrosc of glvlnej you nil Information possible, I present herewith u tabulated statement showing the total appropriations for the two pro ceding biennial periods, and the nsannen In which they were expended, together with the average per capita cost In caoh of those Institutions, This contains also other Informittlon which may bo nr valos to you In determining the needs of theso Institutions fur the tlmo for which you shall mako appropriations. SnldlnrH Homo nt (Jrnnil Island. Tho soldiers' homo at Grand Ialund has assumed large proportions by tho erection of new buildings, cottage and provls'ona for Increased capacity In caring fon worthy union soldiers, for whom It was constructed. Large sums of money are appropriated by each recurring session of the leglslaturo for Its maintenance. It now has 205 Inmates, a larger number thun It lias evor had heretofore. Tho last legislature appropriated $12,000 for a new addition, together with numerous other sums for permanent repittrs and Increased facilities In Its management In different ways. There has been appropriated alto gether many hundred dollars for the erec tion and reparation of good, substantial buildings. It Is not only fitting and prop, er, but It Is a duty owed by the poplo of this tuto nnd cheerfully performed to make suitable provisions for tho support of all worthy and needful survivors of tho union armies In tho olvll war. I but speak the sentiments of the PHtriotlo peo ple of Ncbiaska when I say tnat no bur don Is borno more willingly or duty per formed with greater alacrity than that which Is required In making ample pro visions for the maintenance In comfort of these worthy veterans who were the de fenders of the union. Tho management of the institution for tho pant two years has been the moit economical dining Its history. Tho kind treatment und ample provisions for tho comfort nnd pleasure of tlie Inmatoo havo been all that could be desired. The mem bers of tho visiting and examining board, assisted by the commandant, havo boen tireless In their efforts to conduct the Institution so as to fully accomplish tho purpose for which It was established. Rranoh Soldiers Homo nt Mllford. The last session of the leglslaturo passed an act providing for tho estab lishment ot a branch soldiers' home at Mllford by tho leasing of land and build ings already constructed. Eight thousand dollars was appropriated to carry Into ef fect this act. It was provided In tho act that the land and buildings referred to should within thirty days after Its pas sago be leased to the state freo of charge for two years, with tho privilege of eight additional years for a sum not exceeding JSOO per annum. Under the direction of the board of public lands and buildings alterations and repairs have been mado nttlng the buildings for tho recoptlon of Inmates. Capt. J. H. Culver was, by this board, appointed commandant. A full and detailed report for tho porlod en: ling November 30 has been made by tho commandant and Is presented for ynui consideration. Thero wero forty five Inmutes In this Institution at the time the report whs mado und a deficiency for Its maintenance created up to that time In tho sum of $10,521.20. It Is also asked that $13,500 be appropriated for the pur chitso of thla property. The maintenance of two Institutions for the support ot disabled und Indigent sol diers when tho objects sought can bo accomplished In one institution entails an additional and unnecessary expense on the taxpayers of the state. It Is truo that th? gonerul government has provided means for assisting tho different states In caring for tho veterans of the war by contributing from the general treasury $fV) per annum for rwch Inmate of the homes established, but this In no wlso ch:iii);es the rulo or the principle Just announced. Tho revenue derived from the general government Is tho same per capita whether one or two Institutions aro main tained and It is our duty to keep within reasonable bounds these different expen ditures Involving a taxation ot the citi zens of our state. While I do not recom mend unreservedly the discontinuance ot tho home at Mllford, I ask ot you a care ful and thoiough study and Investigation an to tho probablo demands which will have to be met by our people In providing for theso worthy citizens. If the conclu sion Is reached that all the necessary comforts and ronvonlonces can be as well provided for In the haste already estab lished with reasonable expenditures for In creasing Ita capacity, It ta a serious ques tion whether this ought not to be dono rather thtn to Im-ur additional expense by maintaining two different Institution. The latter courso necessitates the em ployment of two sets of offlrors and In creased demxnds for expenditures which might bo greatly reduced by concentra tion ot population and the utilization of fixed conveniences which ure of sufficient capacity to answer the demands a much larger population would make upon them than exists at the Institution: at present. It Is true that the locatlcn at 'Mllford Is beautiful, attractive, and the fcurrtand Ings very pleasant. Tho water, I havo no doubt, Is very healthful and there are, perhaps, some advantages which do not exist at any other Institution In the state. Theso are Inducements which appeal for the continuance ot this Institution, yet It Is to bo borne In mind that the surround ings and environments can bo made very pleasant, and are so in fact, In every In stitution In the state. Such Institutions havo been located only In places where the people generally have found It very pleas ant to establish their homes and rear their children und enjoy the usual degree of happiness allotted to mankind generally. (continued) l'oor Napoleon. What a iiroud world this would be if ovory roan lived up to his little, son's estimate) of him. Thoro is a small boy in this city In whoso oyes his unworthy futher is tho (rroatost rann in all tho world. His roothor, who Is u groat student ot history, whoso admiration for Napoleon Bonapurtc is almost equal to hor son's admiration for bis father, dolighta In tolling tho boy the wonderful stories of tho great emper or's achlovomouts. Thoro was ffioat sorrow In tho child's fnco whon he heard the story of Moscow, nnd his eyes suffused with t? , whon ho said; Wasn't it too bad Minimi? Oh, if papa had only been Jiet-ol" Now York Sun. Fifteen Dfowned at Sea. Hrkst, Jan. 8. The steamship Bel frlquo, while bound fmm Antwerp for lluyonno, Franco, was . wrecked last night on Cutahcnd roclc. Fifteon of .the eighteen yeMouVou board worn drowned. ' CONFUSION WILL HESULT. Derlnml Time Iterkoillug to Ho Adopted In Trance. Tkn rnnfitulnn mid nnnnvnnco thai Ilia American undergoes in mastering tho Urltlsli system of colnngo will be nothing compared to Hint which tho now arrival In France will experience after tho decimal time reckoning Is adopted, says nn exchange. This move ment Is pnrt of the general ono ta re duce nil measurements to a decimal system. Such a system, every one ad mits, 1b much simpler thnn any other after it linn been ninoteicd, but the confusion that would result tmmcdW ately upon Us adoption hns been a gtcat objection to Us universal accept ance. The metric system of weights and nicasurof, as Is well known, hus been adopted by the principal nntlons of continental Europe. Dqclmnl coin ago Is used In the Latin Union as well an tho United States nnd Canada. The division of the rjundrant of the clrclo Into 100 degrees has so many advan tages In lessening the length of calcu lations two-thirds and tho chances ot error three-fourths that Ub employ men is sure to spread beyond the French army, where It Is now exclu sively used. The measurement of ttmo is tho only one that remains to bo con sidered. The subject has recently been discussed in La Nature and a practical method will Boon bo before tho public. It Is proposed to divide tho day of twenty-four hours into 100 units called ces. As will readily bo seen a co is practically a quarter of an hour, actu ally 14 minutes, 24 seconds. This is very fortunate and for practical pur poses will greatly rcduco tho difficulty of transposing from tho old system tr the new. Midnight will be 0 ce, 6 a. 25 cch, noon 50 ces, and 6 p. m. 75 ces. Therefore 5 a. m. will bo 25 cos minus 1 hour (4 ces) or 21 ces; 1:54 p. m., 50 ces plus 1 hours (7 ces), or 57 ces. The co is divided Into decl mentl and mllleces. THE CROSS MOTHER. Sows Dltter Feeling and Itepels Loving Attentions. At no tlmo in her busy days is an intelligent mother so apt to fold tho arms anil close the eyes ot maternal jUBtlco as when sho is cross, says Housewife. The crossness Is chiefly caused by fatigue weariness ot mind and body and sometimes of soul. With tired nerves and weary body she can not endure tho common demnnds mado upon her and ill temper follows. She sows bitter feelings and repels loving attentions with her Irritable, hasty words. Broadly speaking, no mother hus any right to get so tired. She can not afford it. It takes too much out of her life and too much out of her chil dren's lives. Such u condition can more frequently bo prevented than is gen erally believed. Tho remedy lies near nt hand. Let a mother find out what makes her cross and then let her avoid the causo if possible. It social pleas ures weary her, lot them be decidedly Lessened. If thero Is too much sowing, too much cooking, or too many house hold cares, lessen them. If economical efforts cause the severe Btraln, stop economizing at such a cost. That Is tho worst of wastes. Let tho first econ omy be of that precious commodity, a mother's strength. Even the extent ot one's religious and philanthropic work should be carefully examined, and it the trouble lies there, calmly and wise ly dismiss some or all of It from the list of duties, for "what doth It profit a man it ho gain the whole world and loso his own soul?" It is surprising how cnslly seeming interests or needs can be spared without injury to the homo life whenever the thoughtful woman scoks to find them and surely one of the worst ot household influence is crossness. A Thirty-Four Year Mtop-Over. A short time ago A. R. King, a con ductor on tho Falls branch of the New York Central railroad, was surprised to havo a stopover pass handed to him, which was entirely different from any ho had ever seen. Thinking the pas senger hnd made a mlstako he was about to return the ticket, but on ex amination found that It had been is sued thirty-four years ngb by George Walt, once a well-known Central con ductor and contemporary of the Hon. Fred Cook, Dan Bromloy, Nat Tam bllngson nnd other conductors who have Binco attained wealth and polit ical fame. The pass was older by sev eral years than Mr. King, but as it was stamped "Faro paid and collected" and appeared perfectly correct, ho accopted It, regardless of the long stop. The passenger who presented the ticket was Jonathan Osman of Ogden Conter. He is 93 years old and enjoys the distinc tion of having traveled on the oldest ticket on record In the United States.- San Francisco Examiner. A Clrnulno Kloptoniunlao. 'A caBO ot genuine kleptomania has Just como to light In Paris, where a woman named Bide has stolen 2,600 pipes because she happened to have a mania therefor. She Is herself very fond of smoking, and has a passion, tor coloring meerschaum pipes. When the pollco descended upon tho flat where Bho lives they found 2,600 pipes, all neatly arranged on racks. She had succeeded In coloring thirty-nine ot thero. The French court, however, was as sceptical as Recorder Goff on the subject of kleptomania and sent the un fortunate woman to prison for eight months. Illown to IMeces In a Well. News comes of the horrible death ot George Bryan ot Elm Springs, Ark. Ho had set fire to a fuse In a well, and before be reached the top of the well tho blast was discharged, blowing big body to pieces. . v T-N1 1J nr