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« ODELL PLEADS FOR ECONOMY. GOVERNOR'S MESSAGE SUGGESTS MEANS FOR RAISING MONEY BY INDIRECT TAXATION. OPPOSED TO ANY CHANGE IX THE PRESENT EXCISE LAW FINANCIAL.— The total State debt on September .'iO, 1901, was si<U>7r>.<>r>o. The net balance in the treasury on that date was $9,789,351 16. INSANE ASYLUMS. — The Governor recommends that for the present boards ot managers there be substituted a visiting board for each dis trict, to be appointed annually by the Governor, and to report to him; that the powers of the boards of managers be vested in the State Lunacy Com mission, thus centralizing authority. He thinks that admission to a State institution should not be permitted until it has been proved to the satisfaction of the court by local authorities that the alleged insane person should be confined and that he is without means of support. He asks the legislature to check what he regards as a tendency to extravagance in the management of the insane asylums. CHARITABLE INSTITUTIONS.— Mr. Odell notes a tendency to extravagant administration of these institutions, and as a remedy therefor urges that the present State Board of Charities be charged with the admin istration of the State's charitable homes and asylum-; the appointment of visiting committees similar to those recommended for the insane hospitals; the abolition of boards of managers, and the appointment by' the State Board, subject to the Governor's approval, of a superintendent at an annual salary of $5,000. who shall have full authority over all charitable institutions, subject to the board's regulations. Ilis suggestions, he believes, will effect a saving of $750,000 a year in the appropriations for insane and charitable asylums. DEATH OF THE PRESIDENT.— No recommendations are made as to the repression of anarchy, but it is suggested that assault with intent to kill any citizen be made punishable by a more rigorous penalty than the maximum of ten years' imprisonment now provided. The Governor thinks the limit should be placed at twenty-five years. LOCAL EXPENSES. — Calling attention to the high salaries paid to many officials of Xew-York City, the Governor asks for action which will fix a percentage based on the total tax lev} for the salary lists of all municipalities. DELAYS IX APPEALS.— As a remedy for the present delays in ap peals on capital cases, an amendment to the code is recommended requiring the argument of such cases before the Court of Appeals within a stated period after the conviction in the Supreme Court. TAXATION OF MORTGAGES.— The Governor believes that a tax of five mills on the $600,000,000 of mortgages recorded annually in this State would add (3,000,000 to the revenues from indirect taxation, and in crease them to an amount almost equal to the annual requirements of the State. This is to be a tax simply on the filing of each mortgage, and not an annual tax. The Governor urges that this tax should exempt mortgages from all other taxation. RECEIVERSHIPS. — The Governor recommends that, in order to avoid the excessive fees often collected by receivers for public and quasi public institutions, all proceedings affecting banking and insurance institu tions controlled by the State Banking and Insurance departments shall not only be instituted by these departments, but sha'l be placed absolutely under their control daring the liquidation. EXCISE. — Mr. Odell holds that there should be no change in the present law unless there is move ot a demand than i> now apparent, and that under no circumstances should a referendum be allowed to municipalities until sanctioned by the entire electorate of the State. Ile thinks a proper en forcement of the law will remedy the abuses of the Raines law hotels. CANALS. — On the subject of canals, the Governor recommends: First, that the proposal lo enlarge the locks to 1,000-ton barge capacity ami to provide a new nine-foot channel from the Hudson River to Rexford Flats be submitted to the people as a separate proposition; second, that the canal be deepened to nine feet on such portions as are now less than that depth, and that this proposition also be submitted to the people. CORIH >RATI< >XS. — Liberalizing of the law to encourage large com binations to incorporate here is suggested. The < iovernor urges a slight tax on the stock ot foreign corporations held in this State, unless those corpora tions have filed their certificates here and are paying a tax on their capital stock. THE FILL TEXT OF THE GOVERNOR'S MESSAGE. State of Xew-York. Executive Chamber, Albany, N. V.. January 1, IW2. To the Legislature of the State of New-York. In accordance with the requirements of the constitution. I have the honor to submit the following message: FINANCIAL. The total debt of the State on September .10, 1901. was $10,075,660, divided as follows Can.l debt. - National Guard public defence debt JSS'2S! Adirondack Park debt ...* <>•■'■ "> Of the above amount $35,000 on account of the Adirondack Park is due on January 30. 1!»<M, and 5100.000 of public defence bonds on May 1, 11)02, and ?I«m»,oiki due on November 1.-1002, for the payment of which provision should be made by the present legislature. There is carried in the sinking fund for the re tirement of the canal debt $1.866,52694, leaving unprovided for ?1»,<531i.4TH<M5. The total amount received Into the treasury during the last year, together with the balance from the previous year, was $87.834.497 43, against which there have been drawn warrants amounting to $28,045.140 27, leaving a net bal ance on September 30. 1901, the close of the fiscal year, of $0,769,331 10. The new revenues derived from indirect taxa tion will probably make the gross income for the current fiscal year from corporations, banks and insurance companies $6,100,000. as compared with $2 98] --• '''I for the preceding fiscal year. The total receipts from all sources of indirect taxation during the coming year are estimated at $15.11 13. The aggregate appropriations from ISJI3 down to 1001, both Inclusive, were ?195,399.357 82, or an average of $21,711,03975 per annum. This period is taken because It marks the be ginning of the State care of the insane, the ap propriation for which in the year IS9.T was Si. 340.019 0.-i. while In 1!«00 it reached $."..."4. £9l S9. and for the current year $4,500,705 .'{o. It Is fair to assume, therefore, that the aver age annual expenditure except with strict econ omy, cannot be brought below $22,000,000 per annum. Seeking new sources of revenue should not alone be our aim. but restriction of appropria tions wherever possible without detriment to the State's Interests should receive as thought ful consideration. A careful study of the expenditures of the last year, providing as they did for many extraordi nary emergencies, leads to the belief that $20, «XX>,iKKI will be ample for the coming year, and ■will thus make possible the lowest direct tax In the history of our commonwealth. If these prem ises are correct, are should have the following exhibit: " •We shall te*« from !n<i!r«>ct taxation $15 111 418 1.1 \jn\lr.f to b« provided ft 4,888 581 87 Of the Mjrplu* over appropriation* en hand October I, amounting to $».2(irt.oc"iri. there could ♦>» u»ed 4,2<A000 Git The only direct taxation r.ee*«»i»ry. therefore would be th* 13-100 of a mill provided for by the constitution Icr the rlnktnr fund an.) lnt*te*t cm th« canal .J»t,t which wbuM produce on the present equalized valuation ..f the Stale TOU.3MA! And would leave a »-jri>!u» of . 00,400 m in the treasury, ample enough to avoid the ne cessity for loans In anticipation of tax receipts. To the accomplishment of this <?n<!, therefore, we should direct our attention. INSANE ASYLUMS Amnng our gre*t items of expenditure Is the mair.lenar.ee of the chari'able. insane and cor raction&l tomtit utionx, and it was for the purpose of a proper presentation of this subject tnat they were Inspected during the- last summer. There i* scarcely an inmate of any <>f these institution 1 ", without lonng friends and relatives, whose interest in bis wellbelng la as great aa our own for those whom we hold dear, and who are blessed -with Intelligence and health. Thc-i" fore, in the consideration of this quentiqn due regard should be given and careful thought be stowed upon all features of administration which have for their object the proper medical and physical care of those whom u<- ar- called upon to protect. Kut this solicitude should not lead us to a profligate or wasteful policy, it is. however, un fortunately true that the wealth of our State has led 11? in the direction of undue extravagance. For the comfortable homes, such as existed In the earlier instit utlons, we have newly planned buildings, covering much greater areas, costly in construction, and which, so far as it is pos sible to discover, accomplish no better results and but add to the burdens of the taxpayers, it may be stated here that the law now restricts the per capita cost for construction and furnish ing to $f»SO. While this Is an improvement upon earlier conditions, yet It is. I am convinced, still too great, and iirings no cither result than an Increased expense for maintenance. Stn'-e my visit during the last summer, plans have been adopted for additions to the hospitals at (iowanda and Kochester on more conserva tive lines, at a reduction in the per capita cost of nearly .Sl'Mi, which, on the number of inmates to be taken care of In these buildings, will effect a saving of nearly JKI.Vt.OOO. The impression one gains on visiting our Insti tutions for the Insane is the duplicator of ad ministrative and executive powers so repugnant to sound business Judgment. First is the board of managers, with doubtful authority, then the superintendent, who is the executive officer over all. The State Commission in Lunacy has not the authority to remove or even correct a. superin tendent, a treasurer or a steward. The power, therefore, which they should have is lacking, and the superintendent, protected by his board of managers. becomeß an autocrat In the admin istration of hiß duties. But one result can follow such a system—ex travagantly managed institutions, with constant demands for improvements not warranted nor Justified. Either the Commission in Lunacy is unneces sary or the local boards are a hindrance to the proper administration of this branch of the State's work. Methods more in harmony with ideas that are businesslike and a due regard for the expenditure' of public money should be sub stituted. A central control would prevent ex travagant buildings for physicians and elaborate attendance upon their wants. It would prevent excessive salaries to those high on the official staff, and provide a fairer remuneration for those charged with the immediate care of the patients. A more Hclentlttc grouping sf the population could be effected «iid many other reforms In augurat-d that would In the end make a more harmonious institution than is possible under the present system, it is not necessary to elaborate, because a study of the expenses of the various institutions will lead all to the con clusion that a differ* nre in the per capita cost for maintenance of $71' between the highest and the lowest is entirely too great, one cen tral board with absolute authority could, with out embarrassment and without taking from the patients a single necessary article, effect a saving from th' most conservative estimate I have had of fSQO.OQO per year on the present population. If in addition to this ?pace n< m occupied un necessarily for administration and other pur NEW- YORK DAILY TRIBUNE, THURSDAY. JANUARY 2. lOOli. poses wore utilized at a small expense, it would be sufficient to provide for the incren.se in popu lation for the next two years, and thus effect a saving of at least $400.<tOU more during that l» rio,i. A<i'!-- from thc<e features, 1 am of the opinion that the county In which the patient resides should be made a party tv the pr ings before admission to any of our asylums and that notice- should be served uton the at torney representing the institution ln which it is sought to have him committed, who shall have power to examine Into the facts, both as to the sanity and the ability of the alleged in sane person or his relatives to reimburse the Btate, and that admission to a State institu tion should not !>e permitted until the local authorities- have demonstrated to the satisfac tion of the court, :irst. that the alleged insane person should be conflm I, and second that h> ls without means of Bupport. This would accomplish two purposes: It would prevent th< admission of those who are harmlessly insane and the evading of respon sibility for their care by interested parties. The burden of proof would then be transferred to the local authorities, n*ho ar-- in possession of the circumstances and facts surrounding each case, and would prevent the present unsatis factory '■* parte examination. I recommend, therefore, thai for the hoards of managers there be substituted a visiting board for eai li district, '<> be appointed by the Gov ernor annually, and to report to him: thai the l owera now vest.,] in the present boards of man agers be lodged in the State Commission ln Lunacy, thus centralizing all authority in a pom mission that has been constitutionally created, which precedent has decreed must be non partisan and winch i< remunerated for th-- ser vices performed. CIIA RITA BL /•; INS Till 'TIONS. In the consideration of the charitable insti tutions the same features of undesirable ad ministration are to be seen, the same wide mar gin between the highest and the lowest < ost of maintenance, and the same unnecessary de mands upon our revenues. While the Soldiera and Bailors' Home at Bath cannot be classed as a public charity, yel for the- purpose of com parison it may be stated that the cost of main tenance «t this Institution Is only si' •*>_ per capita per week, as against sin:, at the Hudson House of Refuge for Women. But it is not alone In the expenditures for maintenance that we are called upon to consider the waste of public money, but aisc. as to the demands for improvements which are dictated either by sentiment or ides that are both unbusinesslike and undesirable. As illustrating this tendency toward extravagant expenditures, 1 mention some of the Items asked for by various institu tions, and which, while they may fail In one legislature, ret are recommended year after year until finally allowed. One Institution asks for a mortuary ai a cost of s\ :><»> :; railroad Bwltch at a cost . f siu.imm (inmate; now per form the work and teaming), a propagating h..us.- for flowers for an Idiot asylum. s.';.l;<n>; a Btable for officials' horses and carriages, s.~>.<m>. How many of our merchant taxpayers furnish board for the families of employes, numbers not Red, and then equip them with official car 1 iagea and horses? Anothei institution asks for an appropriation of s 1 ■_'.-,,. h h . for the purchase of a farm; an other, a cottage foi its florist, at b cost of s::.nnc(. And nearly every Institution' is as unreasonable in its dema facts are not submitted In any spirit of captious criticism, but to Impress upon the leg islature that the tlnn has come to call a halt and to demonstrate that many of our charitable asylums are not run so much for the I of the Inmates as for the exposition of pecul iar and sentimental Ideas that should have no In the managemi nl of our public institu tions. What remedj 1 in b< proposed? it may be asked. During th< session of 1!«»1 a recommen dation waa mad.- for .1 smaller commission for the- administration of the Department of Chari ties. So much criticism was aroused by the suggestion that the legislature did not adopt It It la not 1. .; the recommenda tion at this time, but rather to ask for the ex isting commisslo . :••;. and au thority. Our charitable Institutions may be 1 under the fi • ads: First .'■:• forma toi • • • itlona for feeble n Idiots. Third Educai ■ In the first class may be enumerat d t! formatoriea for women at Albion, at H and a Bedford, the St.it.- Industrial School at Rochester and the House of Refuge at Rar Island. in Ii ; * - S( on,! ; iftodlal A.-'ln'M, the Syracuse Horn.- for the ; Minded, the Sewark Homi fot the Feeble Mind d and the Craig d Son yea. In the third rlasi are Ihe The \ ■<>.. tbe School for tfie Bill I at Bai ivia and the H hooi for I ► - ■ . 1 r .Nii:'- - > ; Maione. J,i the first cla I a pita per v •■■■!< Is as follows: : ::.■.■ ■ ?i x: Ir, luMi I 4 I' ll •• -t ' '• 1 . " v i >: 1 ;•-. The difference between the highest an lowest is si 13 .1 week. This margin of • iir ferencc ■ mnol be • cplalned In an', other » >• than by more expensive administration, as the cost of supplies doe! ii"i varj enough to account for it. Then, also, we have too many reformatories for women, as the present population could al most entli red for .i' Hudson, with grea ter ec< momy. With regard to the first class, I th refore recommend that the per capita cost be fixed at a fair mean, which would !"■ si"«*i a year, and that a gross appropriation for maintenance be made en, this i>.isi.-\ Hy this method an annual saving of Sc.ii.iiimi could be effected.' In the second class tin- p r capita 1 oat could be put at $140 per annum, the reduction over re formatories being made possible because of the 1.:.k of necessity for th lucatlonal features which are essential in the firsi i lass. ITnder the present system the weeklj per capita cost is as follows; Mom.- for Fertile Minded, Newark $•.•:(!' Home for l-v..|,|.. uindrd, Syracure .'. lift (."untoJlal AKjium, Rome v SB) <"ral;? I'olony, Sonyea 3 EH If the latter suggestion of a gross appropria tion be adopted, the saving would be S'.'T.ii'n an nually. Of the third class, the per capita cost of main tenance Is nci excessive compared with that of private homes of a similar character, but the expense should be limited -to the amount paid such private institutions, and care should be taken to prevent excessive appropriations for expense ■■ buildings.. To perform this work. 1 recommend that the present State Board of Charities i»- charged with the care find administration of our charitable Institutions, and that visiting committees, as suggested In relation to the hospital! for the in sane, be appointed annually, and that they be empowered to visit and report to the Governor as to the conditions found; that the present boards of managers be abolished, and the State Board of Charities i"- permitted to recommend, subject to the approval of the Governor, a su perintendent, either from their own number or otherwise, with a salary of $5,000 per annum, who shall have full authority, under such regu lations as may be adopted by them, subject to executive approval, over all charitable institu tions. If these suggestions are adopted, a saving will be effected of at least $750,000 in the appropria tions for the- insane and charitable asylums. From the miscellaneous appropriations, which aggregated last year $3,512,&>3 09, a reduction of at least 91.000.000 more could be made. if proper consideration Is shown in the treatment of de mands for appropriations In special bills. The reports that l have had from the various de partments, Showing as they do in almost every Instance- lower estimates, lead me to believe that the balance of the- amount necessary to effect the saving of $2,000,000 over last year's total appropriations can be found here. I ask, therefore, the most careful scrutiny of all appropriation bills i»-for.- their enactment. The legislature should be not only an enacting but a vetoing body, and should prevent bills carrying unnecessary items from coming to the executive. All bills should be thoroughly con sidered, and no appropriation made that will carry the total above the $-<>.tMxi,»MMi limit re ferred to. ASSIGNMENT OF JUDGES. By an amendment to the Code, Lawa of 10fM>, Chapter 414, the Governor is empowered to make assignment of judges to districts other than their own, but this authority is rendered Inoperative through the action of the Appellate Division in extending invitations to such justices without referring their request to the Governor for ap proval. Complaint Is made that litigants are thus caused delay and additional expense. In my opinion, the necessity for the service* of justices in their own districts should not rest upon their own determinations The proper remedy would bo to have more justices, but this would greatly increase the expenses, already large enough. I recommend that the Governor alone I" empowered on the request cf the chief cf the Appellate Division of any Judicial depart ment of the State tf> make such assignments. I do this because I believe that it will protect the interests of litigants to a greater extent, ana will be more satisfactory than the present sys- e Tour att-ntion is also called to the overcrowd ed condition of the calendars in the First an-i Second Judicial departments, and action by tne legislature to remedy the same should be taken. Perhaps th- solution of the problem might >c through a constitutional amendment provid ing for the temporary designation of county fudges to trial terms, either within or without their own Judicial department, until such calen dars shall have been cleared. THE FOREST PRESERVE. Under Chapter 04 of the Laws of UMil the various commissions having to do with the Forest, Fish and Came departments were con solidated under one head. I became convinced after the passage of the appropriation bill carry- Ing an Item of $230,000 for the purchase of Adi rondack land at the last session of the legis lature that the amount of mon-y necessary to i any oul the scheme of ultimate purchase of the entire preserve was of too great a magnitude to be hastily sanctioned. A bill was passed by the legislature and ap proved by the Executive in IS<>;'. which provided thai agreements mlghi be entered Into lp ;- | ' vi "" n the State and owners of lands in the Adln.n .lacks, limiting the kind and stae of timber to lie cut, in return for which exemption from tne State and county taxes upon such lands was given. The restriction was that nothing but soft wood above twelve Inches m diameter should be cut. This provision has never been accepted by any considerable number of land owners. For the purpose Of ascertaining the sentiment upon the subject, communication has been had with the owners of the greater part of the land in the Forest Preserve. I am convinced from such correspondence that if the law were amended to prohibit the opera tion of acid factories and the cutting of timber below ten Inches In diameter, in return for the assumption bj tbe State of all taxes, the ultimate object aimed at in the preservation of the forests could be accomplished without any gnat expense. Such land now owned by Indi viduals consists of about 7iMi.."il4 acres of forest land, 1,080.204 acres of lumbered land and 1»>7. 7i:7 a< res of denuded, burned and w-iste land. This property probably could not be purchased for less than s.'.immi.imhi. ruder the provisions of the present law, when the State purchases the land it assumes all taxes. In addition to this, under our constitution, no public land can be lumbered. If, therefore, all property now owned by Indi viduals and corporations were purchased the result would i" the destruction of the lumber mid wood pulp Industries, which are among the ■ valuable \\ .- have The work in the Adirondack^ should be pur sued scientifically Mature timber should be cvi and denuded land, so far as possible, replanted. And if the agreement here outlined were entered :'■'" »'lth Individual owners, for restriction of lumbering and the replanting o f their lands a continuous growth and source of supply would result without fear of condemnation <t en croachment. There would be no desire to lum ber without thought of the future. | n addition to tnis, bj th.- leasing of small camp sites a le and protection would result and the Adlrondacks would soon be converted Into a health resort and a recreation park for all who might desire to enjoy It. Suitable restrictions providing for free Ingress and exit could be placed in such least s I recommend, Brst, that the preseal tew be : ''" '•'•■' »° " to permit an agreement with owner* to restrict the cutting of timber d< wn 1- ten Incnea In diameter instead of twelve and tlat acid factories be prohibited: and that a "™ st "Mlonal amendment receive your sanction th - s v " ;<r king toward the scientific forestry "d leasing of the State lands These sii™^ tloiu». if adopted would rum ten revenue for the GOOD ROADS. The building of good roads has continued dur ing tho past year The genera , Interest whl b has been aroused •ill render it necessary to continue lil-ral appropriations for this purpose "isto be " '-'' that the time will come when all of these roads which the State la aiding In constructing .nay be united In common high way,.from „„,. „, „. ,,: im, ,! :, ,. a vWonhHin.tr 1?"'1 ?"' however, that sufficient pro ■SkJ of Ih' ;; " made for th - repair and made th, ;" ''" il<f " Itec ommendatlon is mad thai tbe tew which provides for their ao amended as to give to the State gZ "forin^r not °^>^rtScons?rSc! ir-st'oij. foi all time, over all roada in which the State haa so large an Interest DBA Til OF THE PRESIDENT. The untimely death of our E>restdeni and the anger of our people against teachings which "• " no Macr In our form of government have suggested various method, of dealing both with the press and Incendiary utterances. The free "" of the press should be preserved Inviolate because upon it depends the strength of our insltutlons. restriction which In the hand. of the unscrupulous could he used foi nersbnai or partisan effect, or which might i , »ny iv Interfere with the constitutional prereeativ* /t expressing approval or disapproval w^V,i£ \ serious blow to our country .The^eoolT^ £ safely Intrusted to rebuke i Thl mwt'iSmJ! manner all unreasonable -tin. ••>, T> P..vP ..v our institutions or JSbHc men Thos^ whole" utterances have a tendency to ,-„..,. . todiSS!s 01 murder should be punished Th" a-M ,'t ! h newspapers and Individuals should f£*d!r«Slv to warranted •"" i " sl " > ' 1 « •» --•->" of President McKlnley and fhe^sjeldj IT*? 9 ! 11 ment meted out to him but evidences or re" HP*ct for th- law. While perhaM .the blow which was aimed by this anarchistic ninri against our Institutions renders ,..-,•? thnt our punishment for ottemnta \ I , i should be the more severe t £%„!-■' how we can reach th.- case eiccW hi ! t0 SP ° amendment to the code An itt?m« ! «*neral so far as the person mnklnsSh n ass u n 7 concerned only lacks the a.-tual de-h ,r W victim io make his crime complete and the punishment should therefore be dependent not alone u,pon the actual effect, but upVr? fhe ?n- The aim of our laws is both to repress crime and to make Its commission a terror -to evil doers. It Is apparent, therefore that tho V l ent attack upon the lif,. O f any clttzA, v lt h the Intent to kill should have a greate"maxlmnm penalty than i, no provided! If th^S- In of [our late President had been railed uponto fa«e a charge for attempt to murder theisen ten could not have exceeded ten years, "with a commutation of about three years for good bet havior. In my opinion tjus" maximum should be extended so „ to make the law read?not more , ha twenty-five years. This would per mit the court to exercise a discretion and would be more effective than the penalty CJ STATE PRISONS. The prisons throughout the St^te ara (>f an v , , and antiquated character. Blng 9ing prison is positively dangerous both to bealtk and. In the event Of a fire, to the liv, ?of thf > prisoners. The dividing walls between cells, taking up valuable space, should be removed and steel substituted. This could be done gradually by the work Of the roavtcts, appropriations being made yearly f,, r this purpose. Existing conditions should be remedied as soon as possible. New-York cannot afford to maintain prisons as at p resent .md compel prteonera to eat in then- cells, which are foul and unhealthy. The care of the insane criminals should receive consideration, because the maintenance OI tW( such prisons, namely, at Ifatteawan and Danne' mora, .should no longer be continued. The Dan pemora site could be used to better advantage than for the c-.re r insane crtmtnaU The ncr capita expense at both of th.->e institutions is too great, and thf> are too elaborate for crim inals. This department should be placed under the control of the Stat.- Commission in Lunacy because it could be managed much more ' nomlcally than at present. There should be no further appropriations for the hospital at Dan nemora. because the difficulty in reaching it by rail renders the coal of maintenance too high Buck additions as may be needed in the future should be made at Matteawan. where facilities for transportation and ease of access make it much more desirable than Dann^mora Th«- Kapanoch prison is fo situated aa to make ita administration m. at expensive, and is a monument to the folly of those who dealgned it_ No further appropriations should be- made for it for the same reasons as given in the case of the Dannemora Hospital for the Insane. LOCAL EXPENSES. The almost total abolition of State taxes will bring horn,- ;o the taxpayer the fact that his expenditures are to be peculiarly local, and If they are excessive the remedy rests with him to rebuke those who are charged with the ad ministration of his local affairs. It has been found wise to limit by constitutional enact ment the bonded debt of any municipality to 10 per cent of its assessed valuation. The desire to exceed the debt limit leads to overvaluation, particularly in large municipalities, which the unfortunate property owner is powerless to cor rect, except through the tedious delays of law. Fairness should be the basis for the imposi tion of all taxes, and the State Hoard of Tax Commissioners should enforce the provision against excessive as well as low assessments The legislature should amend by general law the powers of the State Board, so as to make it a reviewing court to investigate and correct in equalities in the matter of assessments, and tnus become not only a mediator, as between coun ties of the State, but also serve to protect the rights of individuals in each locality. I recom mend such action. .. . 1 have learned also of excessive salary lists m various municipalities, and while perhaps it may not be proper for the legislature to interfere, yet. is in the matter of debt, there should also be a safe margin to enable each local legislative body to absolutely fix and determine the per centage of totnl Income to be so expended. In looking over the salary list of the city of New- York it will be found that there are several offi cials who receive a larger salary than the Gov ernor of the State or the Cabinet officers of the United States, and it cannot be claimed with any degree of truth that the services rendered .-re always commensurate with the comp-nsi- U l?andatory legislation of this character can be justified as it would lead to the curtailment of excessive expenditures without Impairment to the efficiency of the service of any municipal ty. In my experience I have observed that the im portance of an office is judged not so much by the people who are served as by the man who fills it. and the margin between the two is so great that it Is a proper subject for your con sideration. I recommend action by the legis lature which will absolutely fix a percentage based upon the total tax levy for the salary lists of all municipalities. DELAY IN CAPITAL CASES. There is evidence thai 100 frequently ai in capital cases are too long deferred h y th« failure of district attorneys to COBBpel the ap pearan f the defendants' COUUSeL UK Instances where the accused have been awaiting an aj. peal for l>>ng periods, and one case ha come under my observation where three years. had elapsed before it was noticed on tbe calendar of the Court of Appeals, inder the constitution a direct appeal is taken from the Supreme Court to the Court of Appeals, but so long a<» there is a disposition upon the par- ■■ dis trict attorneys to accede to the reqn »ta of defendants' counsel for tmenl it Is impossible to force these trial. And it too often occurs that la the event of a new trial being ordered l-y the highest court important witness* a have died or disap peared, and a criminal who should lim • punished is allowed t-. esca] • through lack of evidence. An amendment to the rode is recommended which will prevent this practice and rompd the argument of raca casei be* re the Court of .\p vithm ■ certain time, say six months, after conviction in the Supreme Court. There Is no reason why, in these da> s when thi venlencea of stenographers and tlv- printing pres* are so available-, th-re should >■• delay In the consideration . • the highest court. THE HOME AT BATH. The Soldiers and Sailors" BoSBM ;'.r Math is overcrowded. A mmm doraaitory sJmmbM m erected to provide ample Bteeptag aec^sjnaada tteaa for those son there. During the r 1 li; t l re winter* it l i as been found necc .-• me of the old soldiers In I ■nt :' one of the buildings. We should gi>>- t.. these men «hn r^ked th.- ir livea In their ■ untrys defence ample, sufficient and comfortable ac ci mmodatlons. GAME SEIZURES. The seizure of a large amount of game In cold • during tii- past nan r aad ;:.• slble conflict i." our laws with those governing commerce beti ■ the State* brim question whether, while .liming t.» preserve, our ;::t:K.-. we should not also protect t purchaser thereof. Th-- provision .■•-:;.n> session of game >.y an Individual or a coi tion after the ■ m begins -s ■»• Bui h eema that, if .i systera of bon i Bbch e;arae aa maj remain in possessiui dealer at the cloa ■ of the o re pro vided for. we should do more for Its pro tection than by any attempt to ferret out and deatroj it under conditions that are at questionable. i ■ ■ nid re tnmend that authority be given the Forest. Fish and Game Commission to thu-. bond dealers and warehousemen. This would iv.> purposes it would protect tho*,. who are honest ana who do not desire the de struction of their property, and it would brlns: about voluntary r gnttlon of our law a The Penalties against klllln B oul of season could then be more strictlj enforced. There would '■'V' 1 ; '■ !\'!ln! \' !ln "'- 1 ' 1 - thttl lh ' »»PPl> came from outside, because no one would care to run 'he rtrit °f seizure and the expenses Incident to the trial in attempting to establish this fa. t and in- duties oi same protectors would thus be come simpler and the lawa easier of enforce- AUDITING OF ACCOUNTS. I believe that there should be or anized in one of the departments an auditing bureau through which all accounts from the various depart ments should pass for audit ore payment Is made by the Treasurer upon the warrant of the Controller, it would sen, that the Controller's ofßce would be the proper place for this work As it la at present the University of the state of New-York, the State Commission in Lunacy and, in fact, almost all of th. departments do their own auditing. if the Mils for all supplies purchased by the various institutions, such as those under the control of the State Boa .1 of Charities and the State Commission In Lunacy were passed upon by one department, an opiw '«n«»3 « iie given for., I-omparison of DriTJfi pa«d for ti, e ,-arne articles hy the different Kwu SETS KTiKS. ■'""■ BUcn ail , )n ., : £« casea la pro forma 1 recommend thai the bills of all department* after proper certification, shall be submitted to the Controller's office for approval, and that the auditor to be provided for shall have power to reject excessive charges, and shall be made re sponstbb- to, the proper «*— of amounts against the SI ite. TAXATION OF MORTGAGES. Daring the last two sessions of the Legia lature measures were pending looking toward the taxation of mortgages. It was claimed that such legislation would be in the nature of a double tax. and therefore Inequitable and unjust After numerous hearings the subject was dropped, aril mortgages are to-day, whenever found, sahjed to the same tax as real estate The result of the present condition of affairs is that mortgages In th.- hands of trustees are reached, while those that are in the hands of individuals. In the great majority of cases es cape taxation entirely. ' cases., ea i ff i r , eal * ta V U "' taxed at its "*■ value. It would seem that such a tax upon a mortgage upon the real estate would be but adding tax- Sr fhp a m u e t to the real estate e<iual to the amount Of the mortgage. In other words, that It would be placing a valuation upon the real estate that v»Y,. not be '«»"«*> by an appraisal at its trul %alue. It is a fact, however, that real estate is not assessed at its true value, and the amount of the first mortgage, in the great percentage of cases, is about equal to the difference between the true value and the assessed valuation it Is undoubtedly true that a system of taxation •n'z^'isr^v^;,"" •■' ""• ■"'"•"■■'• clerks and renters throughout the State" o? Bay, five mills upon the mortgage reeerdesl m** after the payment of one such tax be free f»« all other taxes except the transfer tat The total amount of mortgages annually rs. corded in the State Is about $tiO<Hiu>4xio '\ tax of five mills upon this would amount ♦ 55.000.000. which sum would increase™" rev nues from indirect taxation to an amount a most equal to the annual requirements of th« State. " l "*« This small levy will satisfy those who de«ir* to tax mortgages; it would not i,, a burden tn those who have favored their total exemption. STATE NORMAL SCHOOLS. An examination shows that under certain special laws affecting normal schools some lo calities are benefited by having academies main tained at the expense of the State, thus defeat ing the object for which normal schools were originally Intended. There is no reason why the expense of academic education in these various municipalities should not be borne locally, O r why the State at large should furnish financial aid to a greater degree than that now provided for by general law for the maintenance of all high schools and academies. The normal schools were originally intended for the purpose of training teachers, but thl3 discrimination reached such a point as to make necessary the law of isy.». Chapter "><•. which provides for training schools in various 'institu tions in which the State has no ownership, at an expense of SI a week Tor each scholar. Action should be taken to restrict the attendance at normal schools to those who are intending to enter the profession as teachers. FREE SCHOOL FUND. It is a well known fact that the drift of popu-. lation cityward has resulted in an increase to the cities of their proportion of the Free School Fund, and a corresponding 1 decrease In that apportioned to the rural schools. The present distribution of this fund is, therefore. In an In verse proportion, or relation, to the actual needs Of the State. I would suggest that the basis ot apportionment he changed, so that the moneys be distributed upon some basis recognizing the ability of the localities to maintain their own schools, or that a portion of the Free School Fund be set apart, and that the Superintendent of Public Instruction be clothed with authority to distribute it to the weaker districts of the State, having in view their local assessments and consequent ability to maintain their own school system. ST. LOUIS EXPOSITION. An appropriation should be made to permit the to make a proper representation at the St. Louis Exposition to Commesaorate th- Louisl ai.a Purchase, to be held in S». Louis, Mo., ia 1903. Authority should be given also tae the ap polntmeat of a State commission to have charge of the State exhibits. 1 recommend such a THE NATIONAL GUARD. The National Guard of the State of New-YorVs is in excellent condition and the discipline is all thai could be desired. It should continue to be t!-.e policy of the State to be as liberal as is nec essary for the proper maintenance of this im portant arm of the State's service. The estimate and recommendations are of such a character that I can commend them to your favorable consideration. V recent decision of the Court of Appeals in the case of an ■facer who was virtually deposed from his rank by an ord^r Issued by my prede cessor brings uj» an important subject for con sideration by the legislature. It has always lit en supposed that the commander- in-chief bad power to take such official cognizance of the acts of the National Guard and its officers as would put him in possession of the facts, and upon these findings determine wh;it his action should be. The Court of Appeals has practically decided that the ju.liciary can Interfere as to the findings of a court of inquiry arid set aside ih«- decision of the Governor. This will take away from the National Guard the discipline which Is so necessary and es.-entir 1 ! to a wise military administration. This is to be regretted, because its continuance may lead to comnlica tiorts and t<> the virtual destruction of all tofiPS tary discipline. I ' 1 therefore n> •nmm< m d th«t thts subjer- — .. ceive your careful consideration and that (men amendments as may be necessary to our Mili tary Code be ndo^>t*d l>y the legislature 33 Wil provide for the proper appearance .if the ac tustil before all military courts, either in person or by attorney, and that the findings of such court when approved by the comma r.der-In-cllie! shall be final. TUBERCULOSIS HOSPITAL. The commission designated by the legislature. has selected a, site, and work upon this impor tant undertaking will be begun in the spring; a tender of land by th« llonoraMe Lucius N. Llttauei was received 'and declined because of the insufficiency of the land offered. Perhaps no work yet undertaken by the State pr«-s»-iits so many serious aspects as does this. It has been estimated that th«re are G3.oooper s. ns In the State of Xew-York who are afflicted with tuberculosis. It is our duty, of course, to furnish every protection possible for the health and happiness of our citizens. This departure. however, may lead to the establishment of other nut ions, for which the State may be called upon to provide and for which there may be the same claim advanced as by those who are stricken with this terrible scourge. A policy should therefore he defined. Hope less cases should not be received, and every lo cality should be Interested to the extent of pa tenting the admission of such Incurables to the hospital This can only be done when each locality la Interested through the expense which it may incur in the treatment of these cases. The policy of the State, therefore, should be to provide accommodations and to assess upoa each county the actual cost tor maintaining each patient from such locality, and it should be so enunciated by the legislature. This would prevent the bringing into the hospital incur ables and the creation thereby of an excessive tax. which could not be justified. A proper physical certificate should be pro* Tided for. and the power to designate competent physicians for this purpose in each county should be placed in the Board of Supervisors of counties or the Common Council of cities. Rec ommendation is hereby made for such legisla tion. RECEIVERSHIPS. In a communication to the legislature of 1001 I directed attention to the excessive fees charged for the collection of the Inheritance Transfer* t«ix. The Controller reports la me that the amendments to the law which followed my recommendation have affected a savins to thß State of :?•_'.",« MK> in th administration of this im portant part of his work. This sum will ba greatly Increased when the law is in full opera tion. Another very serious drawback to the admin istration of our laws is that affecting the in solvency of public or quasi-public institutions. Many instances can be cited where, if the asset* of such corporations had been promptly admin istered at the lowest possible expenditure. t?>* v would have been sufficient to have repaid in fuu the creditors and stockholders. Particularly *J this true of banks. Insurance companies and railroads. The federal statutes provide in tn* case of national banks that possession shall be taken by the Controller of the Currency ana that the right to such possession shall net Ije dependent upon the ability of the Controller » department to bring about a receivership through the action of the courts. The result has been that in many cases banKS which if otherwise administered would nay paid but a small percentage to their stocUaoM sra and depositors have been able to resume business or have gone into liquidation and *■•" tributed a percentage that has been satisfactory The depositors in our ban<cs and the policy holders of the Insurance companies of our Sl]*** number into the hundreds of thousands. T&ere is. therefore, nothing more important than tn»' a careful watch shoulu be exercised over tnes* Institutions. They should be placed entirely un der the control of the State Hanking and I nsur * ance departments, and our laws should be noaa* to conform to the federal statutes relating ■» national banks. I am satisfied that excessive charges have Dew made by attorneys In the settlement of the a*» fairs of such insolvent corporations, and wnuo receivers are- curbed by legislative 01 '™;*!: as to their charges, yet their expenditures fis-re but very little In the total expenditures for -in* liquidation of such corporations. As Mj"": tratlon of the abuses arising under ( the res *"* system t-f receiverships, it may be »' ated . V* * the total expenses involved in the liquidation os