of the state as pertain to the banking depart ment, the insurance department and the public highways and irrigation departments. Although the Governor now has all this authority, I do not think it Is businesslike or safe for one per son to possess such powers, and I have there fore recommended and provided a bill for creat ing the executive council composed of state of ficers who are to determine, the policies of the state, in which group the governor only has one vote in five, but these bills as now drawn fix in the governor the responsibility for conducting the banking department, the insurance depart ment, the labor department, the department of highways and irrigation, and the game and fish department where they formerly were. There must be a complete governmental plan that will co-ordinate and function if the state’s business is to be conducted on a business basis. The code system which is now in effect is a com plete system in itself. The executive council plan which I have presented to you is also a com plete and distinct plan in itself. One cf hese plans cannot function in part, and one m ist re main or the other must take its place if rhe state’s business is to be transacted and the tax payers’ welfare considered in your deliberations. If this plan which I have submitted and these bills are enacted into law, the responsibility for conducting the state’s business affairs for the next two years at an expense Qf $21,000,000 to the taxpayers will rest with me. If the code system is to remain as it is, or if it is to be amended with popgun legislation where the prin ciple of the code system remains and any of these middle men knowm as code secretaries are to be retained and have the responsibility that . the present code law attempts to give them, the appropriations for the next two years must be greatly increased above the araounis named in my supplementary budget. If this duplicate form of government or any part of it is to remain, the responsibility for the impositions on the taxpayers which have existed for the past four years, and which will cont'nue to exist during the coming two years, must be » borne by this legislature and not by the chief executive of the state. I submit this plan of placing the state govern ment back on a business basis for your consid eration. We have been elected regardless of party affliliation to protect the taxpayers and to cut out the unnecessary and wasteful dupl'ca tions that the present form of code government has imposed upon the people. If I were inter ested in partisan politics and wanted to retain the large political machine that has been built up in this state during the past four years, where the governor has more than four hundred political appointments to make and where he has the supreme power to determine, execute and administer the policies and-the laws of the state, I would wrant the present code system retained. We, however, are not elected as partisans; we are elected to give the people relief from their tax burdens and from unjust impositions of irre sponsible employees who have been vested with unlimited power to use the taxpayers’ money as they see fit. These bills provide for a complete, economical and business administration of the state’s affairs regardless of partisan belief or party advantage. We are not building for the present alone, but for the future as well. One administration is only in power a short time but the state’s busi ness affairs should be so organized that the pub lic would be protected forever. I will be glad to confer with or supply infor mation to any members of the legislature or any committees representing the legislature in an ef fort to enact these bills into laws at the earliest possible moment, and I feel confident that this plan as presented to you, and as these bills pro vide, will meet wdth the approval of a large ma jority of the taxpayers of this state if they had an opportunity to express themselves thereon at this time. Rspectfully submitted, CHARLES W. BRYAN. Governor. LABOR FOR GOV. BRYAN’S PROGRAM To the Members of the Forty-second Session of the Legislature of Nebraska: Gentlemen: As an organization and as individuals, we wish to most heartily endorse the stand taken on leg islation, economy and tax reduction by Governor Chas. W. Bryan in his message of January four and January eighteen. Especially we would urge the repeal of the Code law and the replacing of it by adopting his recommendations for the reorganization of the state government and also his budget recom mendations, realizing that by so doing the state expenditures, and consequently taxes, will be re duced by over $6,000,000.00 (Six million dol lars.) We urge that you enact these recommenda tions into laws without delay. We are fully in favor of Governor Bryan’s pro gram for tax reduction and equalization and are strong for the repeal of Senate File No. 65, and replacing it with a law that will tax rich and poor alike according to their financial standing. Governor Bryan’s attitude toward labor looks good to us, particularly the principle lie stands on, that human rights are superior to and de serve first consideration over property rights. We are watching your actions with great in terest and as all this legislation is for the good of the whole people, regardless o