GOYEMOR’S MESSAGE
A VERY LONG AND ABLE
DOCUMENT.
The Nebraska Executive Discusses State
Affairs Thoroughly and With Becoming
Dignity—Defends the State and Makes
a Number of Recommendations.
SECTION TWO.
"A SMALL DEBT.
. In considering the uncollected taxes It
is to be borne in mind that a very con
siderable part will probably never be paid
into the state treasury. While these condi
tions are not what we would like to have
■them, and realizing that they have been
brought about by extravagance and need
jess expenditures, and 'by excessive appro
prlatlons oovering a series of years, it Is
yet quite apparent that the indebtedness
■of the state of -Nebraska Is comparatively
light. It Is no greater than that of many
■other states whose opportunities for creat
ing a large bonded indebtedness are riot re
stricted by the fundamental law as ours.
3t is interesting In this connection to study
the grand assessment roll of the property
of the state returned for taxation, show
ing the total assessed valuation thereof,
for several years, as follows:
1890
1891
1892
1893
1894
1893
1893
$184,770,304.54
183.138,23S.28
186.432,376.71
194,733,124.73
,.183,717,493.78
171,468,207.48
167.078,270.37
The census of 1890 discloses that the
value of property of the citizens of this
state is estimated to be $1,273,686,514, and
the actual value of the assessable property
In the state at this time must be con
siderably more, and yet, as shown hv the
assessed valuation of all taxable property
for -the year 1896, the valuation is placed
at but little over one-eighth of the actual
value based on the census returns of 1890.
THE GENERAL FUND.
The large amount accumulated in the
general fund mentioned above, $589,370.39,
is one of the features seemingly calling
for some comment. It i3 difficult to under
stand why this large sum should be al
lowed to accumulate in the state treasury
with so great amount of outstanding war
rants unsatisfied. It would naturally be
expected that such a considerable sum as
this would have beep applied to the reduc
tion of the state’s Indebtedness as rapidly
as it accumulated, as Is provided by law,
and demand In the exercise of prudent
business management in the discharge of
a public duty. In defining the duties of
the state treasurer, the law provides that
he is “to disburse the public moneys upon
warrants drawn upon the state' treasury
according to law and not otherwise.” It
Is also povided in section 1, chapter 93,
that "all warrants upon the state • •
* * shall be paid In the order of their
presentation therefor.” Section 4 provides
that “it shall be the duty of every treas
urer to put aside In a separate and sealed
package the money for the payment of
each registered warrant, In the order of
Its registration. As soon as money suffi
cient for the payment of such warrant is
received to the credit of the particular
fund upon which the same Is drawn, such
package shall lie Indorsed with the num
ber and description of such warrant, and
the name and address of the person In
whose name the same Is registered, and
Interest upon such warrant, shall there
upon cease, and such treasurer shall by
i , mail Immediately notify the person In
whose name the same is registered and
shall indorse the date of the mailing of
such notice upon such sealed package."
Thus It will be observed that It was
the intention of the legislature that no
fund should be allowed to accumulate
when there were outstanding warrants
drawn against such fund, and that as soon
as sufficient" money should be paid Into
■the state treasury to satisfy each warrant
In the order of its registration, that inter
est thereon should cease and the state be
thus relieved from further liability on ac
count of accruing Interest. While It may
be said that a literal compliance with the
provisions above mentioned would be very
difficult because of the great volume of
'business carried on in connection with the
1 work of the state treasury, yet its spirit
could be fully complied with by making
prompt payments on general fund war
rants as rapidly as funds accumulated in
the state treasury therefor. This act of
the legislature, both In letter and spirit,
seems to have been entirely ignored and
the general fund, against which a large
amount of outstanding warrants has al
ways existed, allowed to accumulate to
the extraordinary amount of over half a
million collars. This method of disposing
of the state's business put an additional
burden upon the taxpayers by the accu
mulation of a large amount of Interest on
the unredeemed warrants thus neglected.
It also endangers the state’s interests
through the possibility of losses of money,
which could properly have been disbursed
in cancelling this Indebtedness as rapidly
as possible. The suggestion that the state
Is receiving interest on the money thus
allowed to accumulate in this unusual
manner may properly be met with the
statement that such Interest Is only at
the rate of 3 per cent per annum, while
the state’s warrants are drawing 5 per
cent. It may further be said that It Is
■the duty of the state, through Its repre
sentatives, to liquidate its Indebtedness as
rapidly as funds accumulate in the collec
tion of revenues for that purpose and there,
by enhancing the value of Its own obliga
tions. Likewise, to the suggestion that It
has been a critical period for the banks
of the state, as well as for business inter
ests of 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 public revenues may be used for
the purpose of strengthening any private
Interests or enterprises of any character,
Kim esyeeiauy so wnere mere are superior
claims against such funds upon the part
of the creditors of the state. The state
Is not supposed to use Its revenues for
the purpose of entering Into the banking
(business or to deposit Its funds upon any
other theory than that they are to be
used by the depository only when not re
quired by the state In the ordinary course
of 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 of January last, the sum
of $52,735,91. Under no process of reason
ing can I understand why this further
and larger sum should be deposited and
allowed to accumulate to the enormous
amount mentioned with obligations of the
state pressing for payment and the value
of Its obligations constantly depreciating,
and then, after such large accumulations
are permitted, to have the matter ex
plained by the suggestion that these funds
could not with safety to the business inter
ests of the state be withdrawn from the
depositories.
A CHANGE NEEDED.
I am of the opinion that there should be
a very radical change inaugurated in the
conduct of the financial Interests of the
state and prompt measures taken to place
the state's finances upon a solid footing,
as much so at least as surrounding con
ditions will permit. The accumulated gen
eral fund Should be promptly applied to
the extinguishment of the indebtedness
against it. Whether 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 it could 'be done, I would sug
gest the advisability of refunding all the
bonded Indebtedness of the state at a rate
of Interest not exceeding 4 per cent per
annum. The Issue of such bonds would
mjike a very desirable lfltPeatrr.ent for the
; Idle permanent school fund. This would
permit the transfer of the sinking fund
accumulated and created for the extin
guishment of this bonded Indebtedness to
the general fund. In addition to this you
will have the power, as I view It, to au
thorise the Issuance of bonds In the sum
of $100,000 to meet a part of this Indebted
ness. Provisions of this character would
reduce the amount of outstanding war
ra- ts very materially and place the state
In a much better oondltlon.
There are a number of other funds ot
smaller amounts which perhaps can bo
utilized In bringing the state nearer a
cash basis In the transaction of Its busi
ness. I trust that after a full considera
tion of this Important matter you may
be able, by the adoption of some plan, to
make satisfactory arrangements for
promptly meeting all of the state's indebt
edness, both bonded and floating.
- a
Revenue lavs,
It seems imperative that some action
should be taken by the legislature pro
viding for a better method of levying
and collecting the revenues necessary for
the proper conduct of the go\\?rnniental
affairs of the state. The Imperfections
and laxity of the provisions of the pres
ent law for levying and collecting taxes
ot meet current expenditures, and the
still greater laxity In enforcing these Im
perfect provisions of law, have brought
us face to face with a condition of affairs
that renders It impossible to conduct the
business of the stnte without much, em
barrassment, needless sacrifices and ever
increasing floated Indebtedness. Any
wise financial policy requires, In my opin
ion, the collection of revenues sufficient
to promptly meet expenditures necessary
to be made In the conduct of the state's
business. Any other plan ultimately works
Increased hardships and renders exces
sive the expenses of state government, be
cause of the uncertainty respecting the
satisfaction of the obligations created.
The very fact that property is assessed
at so much less than its true value, ren
ders it very probable that great Ine
quality exl3t sin distributing the burdens
of taxation. The man of moderate means
Is doubtless assessed for much nearer the
true value of his property than the Indi
vidual having large property Interests,
and, while the approximate percentage
of the assessed valuation, as compared
with the actual valuation of property. Is
but little less than one-eighth, it Is more
than probable that the taxpayer with
small means and whose property Is easily
■ ascertained, pays much nearer one-third
of its value, while other large property
Interests escape with an assessed valua
tion at nearer one-tenth or one-twelfth
of the actual value.
It appears to me mere are two prin
cipal objects to be secured In obtain
ing public revenues In support of govern
ment. The first Is that property of every
description, except that which Is espe
cially exempted by law, shall be subject
to the same burden of taxation according
to its value, and this rule should be In
voked with absolute uniformity, and
with ample provisions to prevent any
assessable property from escaping tax
ation. Second, these burdens should only
exist to the extent necessary to support
the government administration with hon
esty and rigid economy. When these two
objects have been accomplished. In what
ever manner it may be deemed best, there
Is no just reason for complaint upon the
part of any.
Our law provides that personal prop
erty shall be assessed at Its fair cash
value, and real estate, other than lease
hold estates, at Its fair value, estimated
at the price It would bring at a voluntary
sale • • • one-third cash and bal
ance secured by mortgage upon the prop
erty.” This, as every one knows. Is not
done, but on the contrary, the less value
placed on the property for assessment
purposes by the officer having In charge
this branch of business, seems to
render him much more popular than If
he had performed his full duty and as
sessed the property as the law provides.
Just how far this state of affairs can be
remedied and what provisions, If any,
should be made looking towards a more
stringent enforcement of the law as now
existing or a revision thereof, Is for you
to determine. If property be 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 mahy regarding the property
values and 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 one and only question being,
whether the property has been assessed
at a fair value. It Is doubtless true that
a constant and continued decrease In as
sessment values has been caused In order
that one community or county might not
be compelled to contribute more than Its
JuBt proportion to the 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 the low assessment of prop
erty Is some protection to the people In
order to prevent extravagance In the con
duct of the business of disbursing the
public revenues. With a low assessment
and limits as to the rate of the levy, the
people have some protection against
wanton extravagance by those who are
charged with the duties of managing the
people's business In different capacities,
where the disbursement of revenues forms
an Important part of their duty. In Inves
tigating this subject, I have secured a
great deal of valuable Information from
other states, which I will take pleasure
In placing at the disposal of this body
or any committees which you may select
to consider this Important subject.
EQUALIZATION.
i aiso, in tms connection, desire to call
your attention to the provisions of law
respecting the method of levying and
equalising the value of property assessed
for the purpose of raising revenues for
state expenditures. The law provides that
the governor, state auditor of public
accounts and treasurer “shall constitute
the state board of equalization • • •
and It shall be the duty of said board to
examine the various county assessments,
and to decide upon the rate of the state
tax, the state school tax, the state sink
ing fund tax, to be levied for the current
year, together with any other general
or special taxes required by law to be
levied and to equalize and make the levy
of such taxes throughout the state; but
such equalization shall be made by vary
ing the rate of taxation on the different
counties In case the said board of equali
zation are satisfied that the scale of valu
ation has not been adjusted with reason
able uniformity by the different asses
sors.”
It further provides that "the rate of the
general state tax shall be sufficient to
realize the amount necessary to meet ap
propriations made by the legislature not
exceeding 5 mills on the dollar valuation.
The rate of the state school tax shall not
be less than one-half mill, nor more than
one and one-half mills on the dollar valu
ation; and the rate of the si&te sinking
fund tax shall not be more than three
fourths of a mill on the dollar valuation
In any county in the state.” It will thus
be observed that this board as a board
of equalization shall equalize taxes by
varying the rate of taxation on the dif
ferent counties In case Inequalities ap
pear to exist In the valuation of property
as returned by such counties. By the
limitation of statute preventing a levy of
the general fund state tax to exceed live
mills on the dollar valuation. It has been
found necessary by the board of equaliza
tion, In order to meet the appropriations
made by the legislature, to levy to the full
limit allowed "by law? 'Sven' TVien the
revenues raised for a series ot years past
have been Insufficient. It will thus be
seen that the board has found Itself un
able to equalize taxes by varying the rate
of the general fund levy and that the
equalization of the valuation of property
In different counties has been restricted
to the variations permitted In the levy
of the state school taxes, which shall not
be less than one-half mill nor more than
one and one-half mills, and the sinking
fund taxes, which shall not be more than
three-fourths mill. The margins thus al
lowed for equalizing these taxes are en
tirely Inadequate and If this method of
eqaullzatlon shall obtain in the future, I
urgently recommend that greater latitude
shall be gtven the board by amending
this section of the statute so as to In
crease the levy for general purposes from
two to four mills on the dollar valuation.
This would give a much better oppor
tunity of equalizing the burdens of taxa
tion by varying the. levy In different coun
ties as the different valuations may re
quire and yet enable the board to collect
the necessary revenues and meet the ap
propriations made by the legislature..
Depository I.aw.
The depository law, enacted by tho leg
islature of 1S91, has now been In opera
tion for a period of time sufficient under
ordinary circumstances and normal con
ditions to test Its usefulness and advant
ages, or disadvantages, as the case may
be. The wisdom and desirability of such
a law have been questioned by many,
including those who benefited by the op
eration of the previous law, permitting the
state treasurer to use all funds of the
state under his control for private gain
and speculation purposes during his term
of office. I have been a warm supporter
of the depository law and believe In the
wisdom of its enactment. It adds a new
source of revenue to the state, and re
moves the temptation to use public funds
for any other purpose than that for which
collected. The law itself could be con
slderably strengthened and I recommend
for your consideration the advisability of
amending It so as to remedy Imperfections
which now exist. It Is to be remembered
that Its operation has been during a
period when the loss of money, both pri
vate and public, has been very general
throughout the entire country. I can eee
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 be required of the different de
positors. Thus Is obtained a divided re
sponsibility and an aggregate security
that Is far better than a simple obliga
tion for the return of the entire sum.
me ODiigauon or each depository should
be as strong In proportion
to the amount of money
secured as can possibly be had for the
entire sum. I am of the opinion that the
law has been abused; that It has been
used as a means of assisting banking In
terests which may have been In need of
current funds for the transaction of busi
ness. when the true rule should have been
to have made depositories of banking In
stitutions of unquestioned standing and
of unquestioned security, with the object
in view of having the funds at all times
subject to the call of the state treasurer
In the ordinary course of his business.
AMENDMENT SUGGESTED.
I would recommend the amndment of
the law so as to provide that sureties
of state depositories shall be others than
those actively engaged In the manage
ment of tlhe depository bank; .that a de
pository bank should not entitle the bank
to deposit of state money thereunder for
a longer period than two years; that the
state officers approving the bond should
have the right at any tdme they deem
necessary to suspend, as a depository,
any banking Institution and to direct the
state treasurer to withdraw all state
funds therefrom; that the state treas
urer, In the depositing of state money,
should at all times be under the control
of the board approving the bond, re
specting the amount deposited In any one
bank, and that the sureties on all de
pository bands shall Justify by making
oath In the value of their property over
and above their debts and exemptions.
The general government has found It de
sirable to designate banking Institutions
as depositories for funds which would
otherwise accumulate In the United
States treasury, and I can see no good
reason why (this same rule should not ob
tain In the different states, such de
positories being made not only the
means for the convenient and expeditious
transaction of the state’s business, but
also a source of Income to the state.
THE HIDL CASE.
At the beginning of my term of office
a suit was pending in the supreme court
to recover the sum of 1236,000 from ex
Treasurer J. E. Hill and Ms bondsmen.
The history of this litigation is familiar
to all of you. The money was lost In the
failure of 'the Capital National bank.
That this amount of the state's money
was in existence at the lime of the set
tlement of Treasurer Bartley with his
predecessor, Hill, no person acquainted
with the circumstances could believe for
a moment. The money had evidently
been lost and no attempt made to account
for It at the expiration of Mr. Hill'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 state depository, and this mythi
cal credit being placed to the credit of
the state under the depository bond.
The first trial of ithe case In the su
preme court resulted in a disagreement
of the Jury. The case was again tried
and the Jury found for the defendant.
The matter was then argued to the su
preme court at length upon questions of
law, when It was finally decided in favor
of the defendant. I am not entirely fa
miliar with the deails and intricate me
anderlngs of all the questions of law
and fact Involved in this Important case.
I do not doubt In the least but that this
money has been lost as a result of mis
management by those having been en
uuaicu wiiii 'me collection ana ais
bursement. And H would seem that the
responsibility w-hlch certainly exists
should be located so that 'the people
might regain What has been unlawfully
taken from them. It is 'to be regretted
tlhat persons guilty of gross misconduct
and misappropriation of funds belonging
to the people of the state are suffered
to escape le*sl responsibility. Whether
any further effort should be made to re
cover this money lost to the tax payers
of the state, I leave it to you to de
termine.
The legislature made an appropriation
for -the expense of carrying on this and
other suits. There remained after the
trial of the first case the sum of $8,709.19.
Upon an opinion from the court, and
after conference with the attorneys rep
resenting the state, in order to prevent
this appropriation from lapsing, a war
rant was issued to me for the balance
by the state auditor upon a properly
certified voucher presented to -him for
that purpose. The warrants thus drawn
were disposed #f by me from dime to time
In order to meet the further expenditures
required in Mils case. After paying all
the legitimate claims there was covered
into the state treasury the sum of $4,467.15
yet remaining unexpended of the appro
priation. An Itemized statement of the
expenditures %i this case is presented
with this massage.
PERMANENT SCHOOL FUND.
The constitution and the statutes re
quire that thl board of educational lands
and funds, consisting of the governor,
attorney-general, treasurer, secretary of
state and commissioner of public lands
and buildings, shall at their regular meet
ings make necessary orders for the in
vestment of the permanent school funds;
but that none of these funds shall be in
vested or loar.ed except on United States
or state securities or registered county
bonds. At the. ** ^r'-T ol the present
blermlat period, DecemSer 1, ISm; there
■were on hand of these funds the follow
ing amounts, to-wlt:
Permanent school .$447,037 63
Permanent university . 19,565 $3
Agricultural endowment . 61,965 15
Making the total sum of.$54,568 41
| COUNTY BONDS SCARCE.
I These several funds, by a decision of
the supreme court, do not come within
the provisions of the depository law, and
were therefore under the control and
disposition of the state treasurer when
not Invested os above provided, and
uninvested onoee of no benefit to those
who should derive advantage from the
Interest In case of act Investment In in
terest-bearing securities, as contemplat
ed. During the last biennial period but
few county bonds have 'been Issued and
these were chiefly refunding bonds to
take up other outstanding Indebtedness.
Hence, It has been extremely difficult
to secure for the state enough county
bonds 'to absorb the accumulation of
these different funds, to say nothing of
the large amount on hand at the begln
| nlng of the biennial period. During the
i year lt:95, the board of educational lands
end funds obtained only the sum of $40,
000, being Otoe county refunding bonds,
bearing Interest at the rate of 414 per
cent. These bonds were obtained at par.
During this time a large amount of state
warrants, drawing 5 per cent interest,
were being Issued from time to time.
I regarded those warrants aa desirable
Investments for these trust funds, Inas
much as It would provide a ready means
for the investment of the entire sum,
strengthen the credit of the state and
bring Its warrants, which were below
par, to par value, and. In effect, put
the state on a cash basis.
WARRANTS AS SECURITIES.
In a decision of the supreme court,
concurred In by all of the judges, and
found in the 23th Nebraska, at page 660,
It was decided that state warrants were
state securities within the meaning of
the constitutional provision referred to.
In addition to this, a precedent had been
established by the purchase of these war
rants under the administration of my
predecessor, Governor Crounse. The su
preme court also, dn a more recent case,
referred to the Hirst decision above
quoted In the following afllrmatory lan
guage: "We must not, however, be un
derstood as holding that warrants
against the general fund are not state
securities within the meaning of the con
stitution. Although that question Is not
presented by this record, following dn re
state warrants, 25 Nebraska, 659, and
State vs. Bairtley, supra, we assume them
to be legitimate Investments for the per
manent school fund; but if the state, as
trustee for said fund, desires to Invest
Inlthait dara of securltiea. It Is required
to do so on terms of equality with other
Investors.”
A1 lVAli Ej X 'Vir/iTonALi a m
Assuming, therefore, that ■warrants of
this character were 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 the board of educational lands
and funds, at a regular meeting In Jan
uary, providing for Investment of $500,
000 of tihils Idle fund In warrants already
Issued and those thereafter to be Issued.
Some doubt was expressed toy some of
the other members of the board respect
ing the legality of on Investment of this
kind, and. at their request, the resolu
tion was referred to t.he attorney-general
for an opinion, which was Anally ren
dered at the regular meeting In April
following. This opinion was. In effect,
adverse to the decisions of the supreme
court cited above, as well as to the
precedent established during the admin
istration of Governor Crounse. The at
torney-general 'held that state warrants
were not state securities and were not a
legitimate Investment under the provis
ions of 'the constitution. The opinion was
concurred In by a majority of the board,
thus cutting off every avenue for a
speedy and profitable Investment of this
Another resolution was then Introduced
by me looking towards the Investment
of the unemployed school fund In United
States bonds. In this effort to And the
best possible Investment after we were
prevented from purchasing state warrants
1 failed to receive the oo-operatlon of any
other member of this board and no In
vestments were made In that direction.
Registered county bonds, the only re
maining Investments permitted by the
constitution, have been purchased from
timo to time as reported In detail by the
state treasurer. These bo.ids have been
purchased upon a basis of Interest of 4Vi
per cent or more. It will be observed
that there was secured for the Investment
of the permanent school funds, county
bonds In the total sum of $845,741.9?. There
now remains of these trust funds, us
shown by the report of the state treas
urer, the total sum of $628,558.41.
A constitutional amendment providing
for the Investment of this fund In school
district warrants, as well as specifically
naming state warrants as legitimate In
vestment, was submitted to a vote cf the
people at the last election, but Its adop Ion
Is bm yet a matter of 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, <f 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 be advisable by
constltutional amendment to make more
comprehensive provisions for the Invest
ment and management of this trust fund,
which is constantly Increasing and which
In time will grow to enormous propor
tions. This fund Is the patrimony of tho
children of the slate, to be Invested and
the Interest applied for their education.
Such a magnificent endowment is well
worthy the zealous care and watchfulnes j
of those entrusted with Its custody, and It
Is of the utmost importance that provi
sions be made for Its Investment upon
advantageous terms, and yet with all rea
sonable precautions for the permanent
safety of the principal. How soon this
may be brought about la perhaps yet
uncertain.
Expenditure* In State Institutions.
It has been the custom heretofore for
each legislature to make appropriations
for the biennial period ending with March
SI. Section 19 of article 1 of the constitu
tion provides that "each legislature shall
make appropriations for the expenses of
government until the expiration of the
first fiscal quarter after the adjournment
of the next regular session and all ap
propriations shall end' sirlth such fiscal
quarter.” The fiscal year begins Decem
ber 1. The legislature usually does not
adjourn until some time during the sec
ond fiscal qaurter. The 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 81.
With this provision In view, the state
auditor has requested estimates cf expen
ditures to be presented to this legislature
for twenty-nine months Instead of twen
ty-four, as has been the custom hereto
fore, for ths purpose of bringing the ap
propriations up to the time mentioned.
The total appropriations made by the
last legislature for the current biennial
period were *2,TS4.i!84.W, which may be di
vided into the following Items:
Legislative .*125,nC0 01
Executive offices and state boards 592,160 01
University and normal school.... J6S.141 89
Maintenance of state Institutions 9'8.297 .'7
Miscellaneous appropriations 760,785 84
Total .*2,781,681 60
It ts? thus be seen that of the tola!
appropriations over one-third are for the
maintenance of state Institutions. After
deducting appropriations for repairs and
permanent Improvements the net appro
priation* for the maintenance of these In
stitutions for 1SS3 and ISM were 8834,436,
and the net appropriations for 1S9S and
1SS6 were t3S.S29.3l. The total number of
Inmates during the period of 1891-4 was
2,244, showing a per capita expense for
this period of *394.14: the total number
of Inmates for the period 1S95-8 had In
creased to ?,C38, and the per capita ex
pense decreased to tS!9.S3. The great bulk
of these savings was made In only a por
tion of the state Institutions, and hed the
same general decrease prevailed In all the
state Institutions the saving would have
been much greater. I am of the opinion
that still further savings can be made
In the expenditures of these different In
stitutions, and for the purpose of giving
you all Information possible, I present
herewith a tabulated statement showing
the total appropriations for the two pre
ceding biennial periods, and the manner
In which they were expended, together
with the averago per capita coot In each
of these Institutions. This contains also
other Information which may be of valus
to you In determining the needs of these
institutions fur the time for whlcH you
shall make appropriations.
Soldier** Homo at Grand Island.
The soldiers’ home at Grand Island has
assumed large proportions by the erection
of new buildings, cottages and provision.!
for Increased capacity in canng for
worthy union soldiers, for whom It was
constructed. Large sums of money are
appropriated by each recurring session cf
the legislature for Its maintenance. It
now has 205 Inmates, a larger number
than tt has ever had heretofore. The lact
legislature appropriated *12,000 for a new
addition, together with numerous other
sums for permanent repairs and increased
facilities In Its management In different
ways. There has been appropriated alio
gether many hundred dollars for the ereo
tlon and reparation, of good, substantial
buildings. It Is not only fitting and prop
er. but It Is a duty owed by the people
of this state and cheerfully performed to
make suitable provisions for the support
of all worthy and needful survivors cf
the union armies In the civil war. I but
speak the sentiments of the patriotic peo
ple of Nebiaska when I say tnat no bur
den Is home 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.
The management of the Institution fur
the past two years has been the most
economical during Its history. The kind
treatment and ample provisions tor the
comfort and pleasure of ttie Inmates have
been all that could be desired. The mem
bers of the visiting and examining beard
assisted by the commandant, have been
tireless In their efforts to conduct th*
Institution so as to fully accomplish the
purpose foe which It was established.
nrnnou sold lorn’ Home at Milford.
The last session of the legislature
passed an act providing for the estab
lishment of a branch soldiers' home at
Milford by the leasing of land and build
ings already constructed. Bight thousand
dollars was appropriated to carry Into ef
fect tWs act. It was provided tn the act
that the land and buildings referred to
should within thirty days ufter Its pas
sage be leased to the stale free of charge
for two years, with the privilege of eight
additional years for a sum not exceeding
*snn per annum. Under the direction of
the board of public lands and buildings
alterations and repairs have been made
fitting the buildings for the reception
of Inmates. Capt. J. H. Culver was, by
this board, appointed commandant. A
full and detailed report for the period
ending November SO has been made by
the commandant and Is presented for
ymti consideration. There were forty
live Inmates In this Institution at the time
the report was made and a deficiency for
Its maintenance created up to that ttma
In the sum of SIP,521.20. It Is also asked
that 113,500 be appropriated for the pur
chase of this property.
The maintenance of two Institutions for
the support of disabled and Indigent sol
diers when the objects sought can tie
accomplished in one Institution entails
an additional and unnecessary expense
on the taxpayers of the state. It Is true
that the general government has provided
means for assisting the different states
In caring for the veterans of the war by
contributing from the general treasury
JlPO per annum for each Inmate of t’-s
homes established, but this in no wlss
changes the rule or the principle Ju-it
announced. The revenue derived from the
general government Is the same per capita
whether one or two Institutions are main
tained and It Is our duty to keep within
reasonable bounds these different expen
ditures involving a taxation of the cltl
sens of our state. While I do not recom
mend unreservedly the discontinuance of
the home at Milford’, I ask of you a care
ful and thorough study and Investigation
as to the probable demands which will
have to be met by our people In providing
for those worthy citizens. If the conclu
sion is reached that all the necessary
comforts and conveniences can be as well
provided for In the home already estab
lished with reasonable expenditures for In
creasing Its capacity. It Is a serious ques
tion whether this ought not to bo done
rather than to Incur additional expense
by maintaining two different Institutions.
The latter course necessitates the em
ployment of two sets of officers and In
creased demands for expenditures which
might be greatly reduced by concentra
tion of population and the utilization of
fixed conveniences which are of sufficient
capacity to answer the demands a much
Isrger population would make upon them
than exists at the Institution at present.
It is true that the location at Milford
Is beautiful, attractive, and the surrAsnd
Ings very pleasant. The water, I have no
doubt, Is very healthful and there are,
perhaps, some advantages which do not
exist at any other Institution In the state.
These are Inducements which appeal for
the continuance of this Institution, yet It
is to be borne In mind that the surround
ings and environments can be made very
pleasant, and are so In fact, In every in
stitution in the state. Such Institutions
have been located only In places where the
people generally have found It very pleas
ant to establish their homes and rear their
children and enjoy the usual degree of
happiness allotted to mankind generally,
(continued)
Poor Napoleon.
What a proud world this would bo
if every man lived up to his little son’s
estimate of him. There is a small boy
in this city in whose eyes his unworthy
father is the greatest man in all the
world. His mother, who is a great
student of history, whose admiration
for Napoleon Bonaparte is almost
equal to her son’s admiration for his
father, delights in telling the boy the
wonderful stories of the great emper
or’s achievements. There was great
sorrow in the child’s face when he
heard the story of Moscow, and his
eyes suffused with ter-- when he said:
‘•Wasn’t it too bad, •♦ammif Oh, If
papa had only been there!”—New
York Sun.
Fifteen Drowned at Sen.
Brkst, Jan. 8.—The steamship Bel
gique, while bound from Antwerp for
Bayonne, France, was wrecked last
night on Catshead rock. Fifteen of
the eighteen persons on board were
drowned.
Accuses hu ratnar. ;'; S’
WiLWNOTOjr, Ohio, Jan. 6.—James ^
Harvey, the alleged wife murderer,
now confined in the county Jail,
charged with the murder of hia wife,
Ida, on December 18, has filed an affl- ;
davit before the mayor charging hia
father, William P. Harvey, 69 years
old, and a Quaker preacher, with be*
ing her murderer. , -
Big Street' Hallway Deal.
Detboit, Mich., Jan. 6.—Tom L.
Johnson of Cleveland, president of the
Detroit Citizen's Street Railway com
pany, is now in control of Detroit’s
street railway lines.
Fa«d Dynamite to Kill Rats.
Fbkkmont, Ohio, Jan. fl.—At Millers
villc, this county, a son of Alexander
Dolwick got hold of several pounds of
blasting powder and went to the cel
lar, accompanied by three sisters, to
kill rats. The stuff exploded, and one
girl, 8 years old, was burnee to death.
The clothing of the other children
caught fire and they were terribly
burned, as was Mr. and Mrs. Dolwick
in trying to extinguish the flames.
The Success of O. A. Hotse.
“When I left Masoneounty, Ky., in
April, 1873,” says Mr. O. A. Hotze, of X
Indianola, Red Willow county, Neb.,
“I had one yoke of oxen, a wagon,
plow and money enough to last me a zA
year. I have followed stock raising,
farming and gardening. Have made
at gardening from 8700 to 81,000 a year.
I own 360 acres valued at 810,000. My
improvements are worth 84,000. I have
all kinds of fruit trees. I raised about
50 bushels of cherries this yenr, which
I sold for 82.50 per bushel. If anyone
wishes to write and ask questions, I
will cheerfully answer, as I am glad to
help any man with small means to get
a home as I have done.
In our “Nkbbaska Book” (40 pages
with maps and illustrations!, are doz- •
ens of statements like that of Mr. Thor*
rell. They arc made by farmers who
have made a success of farming. They
show that Nebraska is as good a state
as any in the Union.
The book in which they appear is aa
different from the ordinary agricul
tural pamphlet as day is from night.
It is interesting, practical and truthful.
In a straightforward, simple fashion,
it tells you everything you need to
know about Nebraska—its climate,
people, schools, churches, railroads,
markets, soil and crops. It explains
why the Nebraska farmer makes mon
ey in spite of low prices and hard
times. Why land is cheap And how
it is as easy for an intelligent and in
dustrious man to BUY a Nebraska
farm as it is to rent one in any state
east of the Missouri river.
Every farm renter who wanta to be
come a farm owner; every farm owner
who is tired ct trying to make money
off high-priced land; every father who
wants to give his sons a start on the
high road to independence, should write
for a copy. Free.
J. FRANCIS,
Gen’l Pass’r Agt., Burlington Route,
Omaha, Nth
Iowa Patent Offleo Report. >
The largest number of patents ever
issued in any one week was 616, on De
cember 29, 1896. Iowa is represented
in that number by 13, Nebraska 4, 1
Kansas by 6, Minnesota by 8, New
York by 91, and Pennsylvania by 67.
Patents have been allowed but net
yet issued as follows: , '' '■:
ToO. R. Back, of Gothenburg, Keh,
for a design for a brush for killing
flies
To G. B. Nelson, of Redfleld, Iowa,
for a tool for opening boxes, etc. A
multiple fulcrum combined therewith
adapts it to be used advantageously as
a lever for many purposes
To J. A. Norton of Odebolt, for an
improvement of his table attachment
for beds for which a patent was issued Vt?
on the 29th ult.
To J. U. Uhr, of Ragle Grove for a
transformable door adapted for use in
winter as a storm door and in summer
as a Bcreen door.
To G. P. Pump, of Lynnville, for a g3
rotary engine that he has in practical
use. ‘•'":
To A. Roescb, of Downs, Kansas, for
a weed cutter and pulverizer for culti
vating, corn, etc.
Valuable information about obtain
ing, valuing and selling patents sent
free to any address
Printed copies of the drawings and
specifications of any U. 8. Patent sent
upon receipt of 25 cents
Our practice is not confined to Iowa.
Inventors in other states can have our
services upon the same terms as Hawk
eyes
Thomas G. A J. Ralph Orwio,
Solicitors of Patents
Des Moines, Iowa, Jan. 2, 1897. , .
UTK STOCK AN1> rBUUtIUS tUBBRI
Quotation* From new York. Chicago, It,
Louts, Omaha and hUewher*.
OMAHA.
Butter—Creamery separator.. 10
Butter—Choice fancy country 13
Eggs—Fresh. 17
I ralrle chickens, per doz.0 00
Spring Chickens—dressed. 0
Turkeys. 10
Geese and Ducks. 7
Lemons—Choice Measlnas.3 SO
Honey—Fancy White. 14
Onions, per bu. 40
Beans— Handpicked Navy.1 35
Potatoes. 25
Sweet Potatoes per bbL. 1 75
Oranges—Per box . 3 75
Huy—Upland, per ton. 4 09
Apples—Per bid. 1 GO
SOUTH OMAHA STOCK MAKKET.
Hogs—Light Mixed. 3 30 @ 3 40
Hogs—Heavy Weights. 3 2)
Beef—Steers. 3 75
Bulls. 2 0)
Milkers and springers.25 09
Slags...2 60
Calves. 2 75
Stags. 3 00
Cows . 2 40
Heifers. 2 85
Stockers and Feeders. 3 90
Sheep—Native.... 2 25
Sheep—Lambs. 3 20
CHICAGO.
Wheat—No. 2Sprlng. SO
Corn—Per bu.- 23
Cats—Per bu. 1
Pork. 7 55
Lard. 3 so
Stockers andfeeders.3 45
Calves. 4 5
Hogs—Medium mixed. 3 25
Sheep—Lambs. 2 00
NEW YOKE.
Wheat—No. 1, hard. 97 @ 9'K
Corn No. 2,. 29 ~
Oats—No. 2. 22
Pork—. 8 25
Lard—. 4 10
ST. LOUIS.
Wheat—No. 2 red, cash. 91
Corn—Per bu. to
Oats—Per bu. 17
«* 3 25
Q 4 73
Ctfi 3 . 5
@31 00
@300
@ 5 00
@ 3 25
@ 3 75
® 3 00
@ 4 00
@300
@ 4 25
81 S3
231?
a
@
@ 18 K
® 7 10
® 3 8214
3 85
@609
@ 3 60
@ 5 00
@ 23M
@ 8 75
@ 4 tO
@
93
8*
Hops—Mixed parking. 3 o0 @ 3 40
Catiie—Nativei-hip’ngSteers. 3 60 @115
KANsAs Cl i If,
Wheat—No. 2hard..;... ..
t orn—No. 2.. ..
Oats—N a 2... 1
Caul* — Mockers and feeders.. 2 75
liogs— Mixed.. ..... 3 :5
theep—Lambs... 4 0j
fchcep— Ai uttons.Z 15
75 &
17*@
‘M