WHAT HAiMioADS Thi ) railroads SPKXI ) . of the United , 'States expend in a year a sum morn thim $100,000,000 in excess of the total ex penditures of the United States govern ment , and this computation does not include nearly $250,000,000 paid in the form of interest upon rnilrond bonds or guaranteed stock and from $80,000,000 to $100,000,000 paid in the form of divi dends to stockholders. The railroads , indeed , are the great disbursing agencies of the country , handling never less than ยง 1,000,000,000 in a yenr and disbursing it nll or practically all , for railroads as si rule do not kec ) > ittrgo bank accounts , and do practically a cash business , txirn- ing money rapidly. An estimate made by ftnt } b the scien tific papers a short time ago gave as the average annual expense of American railroads in maintaining the condition of theiv roadbeds $75,000,000 , besides 3 ,000,000 for the purchase of rails , ties and sleepers , and $15,000,000 for the con struction of new bridges. The railroads of the country spent la&t year for fences , signboards , signals and watch towers $3,500,000 and for printing and advertis ing $8,500,000. Very few persous have an accurate idea of the extent to winch railroad expenses are to bo subdivided , supposing , probably , that the largest items of expenditure are for cars and engines , fuel , employes and terminals. Such is the fact , but there are other largo items , and one of the largest of these is the item of taxes. Railroad corporations in the United States are heavily taxed , and they pay collectively in a year , it has been estimated , $40,000- 000. There is then another item which figures largely in all railroad accounts the item of legal expenses , railroad. being drawn into almost constant litiga tion and requiring at all times the ser vices of counsel. It is estimated that expenses of American railroads for pro f essiouol legal services amount in a year to about $10,000,000 , and tin's is , of course , exclusive of the sums requisite to meet claims for personal injuries or damages to property. Some of the large railroad companies expend as much as $250,000 in a year for the settle ment of such cases or the payment of judgments recovered. This item of ex pense on all American railroads is ordin arily put at about $5,000,000. A serious accident may entail on a railroad com pany damages so largo as to offset many mouths of profit , and some railroads have been crippled for long periods by such cases. There are in the United States 800- 000 railroad employes , 100,000 station men , 35,000 engineers , 40,000 firemen and helpers , 25,000 conductors and dis patchers , G5,000 trainmen , 80,000 ma chinists , 100,000 shopmen other than macliinists,20,000 telegraph operators and their helpers , 45,000 switchmen , flag men and watchmen and 175,000 track men. The daily payroll on all Ameri can railroads combined , officers and clerical staff included , amounts to about $2,000,000 a day. Now York T"ho constitution OUT \valltLS. . of the state of Ne braska , find , in fact , the organic law of many of the western states , is inten tionally so constructed as to restrict the number of elective imd appointive officers. This ftHthtrc in fundamental law giW Out of a wise forecasting of political possibilities. It was fashioned for the purposes of economy ftu'cl frugal ity in state administration. But the smartness of modern legislators , whetted - ted by an appetite for official life and its emoluments has avoided and evaded onstitutional inhibitions. No sawmills in the heavy forests of Wisconsin and Michigan have turned nit "boards" with the rapidity with , vhich the Nebraska and other legisla tes have exuded that sort of lumber upon the taxpayers of this common wealth. We have boards of railroad iommissioners , boards of warehouse 3ommissiouers ; boards almost innumer able and almost wholly unnecessary , md each mid all of them have 'appetites 'or fees and salaries. The cost of boards" to the taxpayers of Nebraska s immense. These boards Hrigihato primarily with the idcJt that common people are individually incapable of oolting after their own interests. The oil inspectors are the incarnation of a belief that the average citizen of the late of Nebraska does not know euougl to buy oil that will not blow him xip or set his house on fire. The tihio is no tlistaiit , if this anxiety for the creatioi of pxiblio ofllco continues dominant when there will be a board of flour in ipectors , sugar inspectors , corn and oat meal inspectors , starch inspectors , potato tate inspectors , water inspectors ; in fact a board to inspect anything and every thing that humanity can eat , drink o : wear. Paternalism has so established itself that many citizens of the state seem entirely unconscious of the fact that whatever the state pays for in money must bo taken from its citizen ship in the form of taxation. Neither a state nor a national government has any patent or power to create values. Ev ery government is a born pauper. No government has any money except that taken by levying and collecting taxes upon either subjects or citizens. Extra vagance in government expenditures means enhancement of the burdens of taxation. Taxeaters advocate more revenues. Taxpayers protest against more and pray for less taxation. Who ought to govern those who pay all the taxes or those who eat all the taxes ? No tax can be too small and any tax may bo made too big. J. Sterling Morton , the ex-secretary of agriculture , has established a weekly paper at Nebraska City , Neb. , which is called Tim CONSERVATIVE , and which will bo published "in the interest of Hw coiiKorvnHmi ttf nil tlilib & ueemed do- sii'aMo hi the social , industrial and po litical life of the United States" in cluding the gold standard , civil service reform , the rights of corporations as well as individuals , and economy in public administration. Mi' . Morton to tv powerful ulmmplou Of sutih causes * anu the fact that his subscription list con tains 5,000 to 6,000 names befdre the first number lias been issued , assxires his enterprise b ! substantial support. Daily Springfield ( Mass. ) Republican. Out in Nebraska City a new weekly paper has begun its career with the pres- seut month , starting out with a subscrip tion list of four or five thousand names. It is called TIIK CONSERVATIVE , and car ries at its masthead the name of J. Btoi' ling Morton as editor , Mr. Morton Wari secretary of rigriCultUVo during Pl'dsi1 donfc Cleveland's ' last administration and his name was suggested in 1896 as can didate for President on the ticket of the Gold Democrats. Though ho1 did hot ittainthilt distinction ho did yoehlail ierviee as the champion of a sound our = rency > and ho hos always been identi fied with the stability and integrity 01 our national affairs ; It is hot t6 bo doubted that the pilfer under his con trol \Vili justify its name , though con servatism with him does not mean slug gishness or indifference to new and pro gressive ideas. There is need of a strong , honest and able conservative in fluence in the very region whore the new journalistic enterprise is pln-utad ) and certainly hO llnriil Would follow should it acquire a national reputation and circulation. Its prospectus is frank and vigorous. It announces that it "will treat all Americans as laborers , either with hands or heads doing either manual or mental work or both. There is no menacing 'leisure class' in the United States. Conflicts between money and muscle have nearly always been inaugurated by politicians seeking prominence and profits through public offices. " It "will declare for the con tinuance of the single gold standard in the monetary system of the Govern ment of the United States. It will com bat the free coinage of silver at 16 to 1. It will contend that the relative value of coins made of silver and gold de pendsnot upon an enacted ratiobut upon the relative market vahie of the silver and gold bullion which those coins con tain. " Finally , it "outers upon its ex istence with the hope of becoming use ful as a truth-toller , and influential as a militant exponent of everything in American social , industrial and political life which the experience of one hun dred and twenty-two years of national independence has proved to bo worth conserving. " Its editor is an able , hon est , up-to-date man and wo expect to see Tiid CONSERVATIVE reflect these characteristics. May it live long and prosper. Boston Transcript.