' ""! i'tW!S- -I Vfo ; "T 1H 1 'p3?EJ? ww- &P1ttV'7Sf i IE ' r J v fiVENUSTG PUBLIC LEDGER-PHILADELPHIA', TUESDAY, JANUABY IS, 1921 U '.. !i ' i t H'J M)? REVENUE BY NEW TAXES URGED BY SPROUL IN MESSAGE TO JOINT SESSION OF ASSEMBLY ontlnoett mm 1'nae Oni , 0f fhp commonwealth. Pcnnsylvnnln i enterprise, public nnd prlrnto. ns well om of only two states which lew no di ns every household, hnve brought nbout rert tnt upon property for stute pur a fit lint ion in the state institutions pospi. Tho so-culled state tux upon tiennl. rutnlinn. rlniritnble nnd pdu- mni'tgngcH. loans nnd investment Is cntlonnl which will reouire prompt attention. The cstimntcs mode two eor ngo by flip appropriations committees, the State Hoard of Charities nnd the mini ngement of the institutims lnve bet n greatly exceeded, maintenance rules have advanced mid. ns thi Mnte can not "shut down" its sclion's, hospital and nsyltuns, thprc lino hern no niter native but to ntithorlze thp carrying of deficits pither through Im'iil borrowings or by-mlvtinccs nimle through the en operation of the iNen! ofhVcis of the commonwealth. The nveinge ninin tetintiPe in the ciistndlnl iii-t itutlono of the mate hnve advanced limn :.. t rpally not a state tax at nil. the pro ceeds now being devoted entirely to roiinty purposes. This is n happy situa tion nnd should not be disturbed. Reven tie Suggestions ln- by tier cent over the estimates of two ynrs ngo, althoucli these i m tons p'ntits have been manaseil bv careful and p'litis tnking trustees and unusually capable local excititives. Not n 1 v will these deficits bae to be pmuiptlv provided for. but provision must be made for a Jilclicr scale of optrating charge, in the fill II rr. At tile ln"t session of the l.cgisln tiilp. in order to meet a gicut etniT gem v whli h threatened the public school svstetn of the state, a teachers' snlnry net was passed, under which the inininotiwi ulth ' ll-sunn'd ei, detinue obligations in the muttiv of providing I for certain increases m the eompeus.i-. tion of the several grade" of tcnchir. I This plini lias been t.iund effective, but j it ha deilopnl t lint the amount re-I quired to nun oit the state.- phdsc- will be considernbU greater than n then calculated, and before the end of the ti-enl j ear a deficit of probably 51,. "on. 000 will hnve to be taken up to enable the various districts to pnv the lncreuMil teuehers' alnries. K our present levenuc could be cruised twpnt.v per cent, or sny, Stn.(XlO.OlK). great things could be done in line wit'i tlm progressive ideas which are miv strongly impressed upon the inltids of our people. There aie some ways in which this could be done with- 10 out linnNhlp to nnvoiip and without dls arranging the gi acini taxation plans of the State. IVrhnp" the most' practicable plan. In that the slight burden it would impose would be very widely distributed and a large proportion of It would come from beneficiaries of Pennsylvania's natural resources liing elsewhere, would be found in a small nd valorem tax upon i'oal. We have a great problem to meet In all of our coal mining districts, and ospeciollv In the anthracite region, in milking provision ngninst the deple tion of the coal areas, in guarding "ti-i future dangers in Education State Finances I am happy to tie unle to report to you that, in sjnte of the unusual con ditions of high operating cost-,. sonn- of whii h lime iilrciiih been detailed. b endcnvoring to mane cveiv dollar do a dollar's work wo have been able to make i nds me t nnd have gained sub stantially in our general balance sheet. As Illustrating th.. it will be interest- I ing to note tli.it ut the beginning of our first appropriation. Juno 1. I'.'l!'. we had. according to figures given by the auditor gemml. potential liabilities in, the shape of overlapping appropriations mnde in pievious vcur. and then un paid, of approximately S'Jtt.OOO.DOtl oer nnd ii!mic th" cash bnlauce in the gn ernl fund These old appropriations, through the activity of our arious de partments in denning ui and com- Pleting the work in hand, tunc now .main-it tires .dent to tlie industry and In nuiuing ripnratioii of damage to public and pri vate property, to the communities and to the whole prospect of life there. The same situation is becoming moip ap parent In the bituminous tlelds. YA'e cannot longer lt here in Miiug indiffer ence to our icsponsibilitles as officials and as citiens The men and women of nnother generation will wonder what sott of folks lied in this state in the i nineteenth and twentieth centuries as ' thev contemplate deserted and ruined I cities, abandoned industries and n deso late wilderness where once were teeming communities, and lealize thnt a little foresight might hove saved, or at least mitigated, sin li conditions. We ina make a start toward meeting this grave question nnd at the same tune help, tae mining counties, wane we are V ..l 1 ..-.j tl,..., C -.1111 llllll ' ""11 "l- i"' linn'. ! "iiiui nnd the total f unexnended np',,ro: ' y''l'l "'' average of. .ay. four cents L.i... ...... ... .-...I i... 1...1 a . U ' ,i. ton upon bituminous coal and III lill ll'll", IlllilOlllIn III Uil Hill' - "I ,ll, . A, . i.iioi.. .. i 1 m, .. cents per ton upon anthracite, w li'li' 111. Hi'ii1 i'ii iiuiiimi i nun in1 ., , 1 - .i. ' .i .:...! . ., at the meseiit rate of production. IIlOIUICS i' I I O' III'MI "I'l uilI'Mis ir, .' ' -I . . A,,, ,ir, ... i. .-i ,.i .',.. -i .:...!,. a gross revenue of ubout ."slti.OHO in rim. iiiiiv .- i .in i, ',, ', i" iiimi,,- .in- Liiii curing for the state the funds whi h it will need (or its own beneficent pur poes. it will be i pi ailed that a few years ngo an act was passed lowing a tax upon nntluneite coal but this pnnct meiit was later declared unconstitu tional 1m the Supreme Court because it was dlsi'nniinntory in its provision thnt onh one kind of coal should be subjei t to taxation. It will, therefore, be neo essnry to include soft coal production in our plans ibis time if we nre to tnke action in this direction. A small per- ntage tax upon the value of coal tiro- would per glit otild. ield .000. so great arc our stnpnienis ot tilei. ine state should n tain 00 tier cent of this amount for the benefit of nil of the The solemn obligation rests upon the General Assembly to provide adequate educational facilities for the l.ToO.OOO children in this commonwealth, l'enn sylvnnln's system of education must be so complete nnd comprehenshp that it will meet the modern demands of our complex American life. The State De partment of Public Instruction bns been reorganized for the purpose of develop ing such n system of education, of mak ing it coherent and effective, of admin istering it upon sound professional nnd business principles, of providing as sistance and stimulus to every educa tional ngencj and institution in tbe utntn iis well ns to each community, and of giving lendctship and ltiterpretntlou to the patriotic ideuls of our people. 'Hip state's plan of administration nnd tho essential minimum standards which It exacts in tduciition should be expiessed in sound legislative enact ment. I. therefote. make the following recommendations m relation to tiluca- l'irst, that the State Hoard of Kdu cation and the College nnd University 'Council be abolished nnd thnt, in jilnce thereof, one board bo established, to lc known us the State Council of Edu cation. All of the commonwealth's edu cational mtivities. Including nil inde pendent boards and agem-les relnted to public education, should be co-ordinated under general supervisory powers of sin h council. Hound, that the conditions which uermit the t innloMiient of scvetnl thou sand unqualified teachers in our public schools should be remedied as speedily as poibp The surest nnd best way to reach thmls result is through tho en actment of a Inw requiring proper qunli I'nntions for all teachers nnd encourag ing them to fully prepare themselves by giiiiianteeing them salaries which shall be commensurate with the services they render. Third, that the stnte normal schools be utilized to their fullest possibilities In flip ti. lining of teachers: that ade quate financial support be provided for tliese institutions to meet the tnstruc- I 1 ... .l !. l... I. ....... m. i union r iii"i', iiiiii nun tin- iiiii-c shopkeeper iu the stale could sell them to minors nnd to all others, without restriction and In any desired quan tity thousands of potential violators of law might be created. On the other hand, if the safeguards provided In the Hrooks license law are allowed to remain, nil applicants for the privilege to soil these drinks would ns now be passed upon by tbe courts, and offenders nniilnst the law ns modi fied to agree with tho federal statutes, could be punished for violation .? Its provisions. No elaborate nnd expen sive enforcement machinery would be necessary. The provisions of the fed eral enactments wouid be the law of the state ns well, nnd every peace officer of the commonwealth would be charged with the duty of enforcing them. Constitutional Revision of Public Welfare, we might be guided by tho action which has been taken by several of our great sister states with much success. The suggestion had been mndc that this might be well accomplished by n bureau in the Department of Health, but there nre no many questions of ad ministration involved that I would recommend the creation of n separate department, under the direction of n commissioner, possibly with the nsslst unco of an advisory board, ns Is the case In some of the other branches of our nd minlstrntlve organization. Public. Health ' Through its engineering nnd inborn tory divisions, the Department of Health has exercised Jin efficient super vision over the public water supplies of the btnte In regard to their Im mediate adequacy nnd wholesoinones. Under the authority given by the 11)10 , " "' ' WZ Xl"" " ,' ?"..? '. " ! j' v i tin iiiiinib (jiuiiiiuii. fi (riipsnm. session of the General Assembly. 1 ap pointed ii commission of twenty-five citizens of the stnto to study the const! - failure In these directions. Tills has required, in some instaiio-q the full exhibit of those large powers convey p! tutlon of the commonwealth, and to Iffi'VX M fiI.7,Vf r unco in the genera! fund. Allowins So.OOO.OtlO forjhe ii-unl expenses, de.i- ..:....,.:,i . . . l . f l ..... ..., , Kit. init)iiif . i l,l hv ii.oirioii-i.itu.ns mmle between I people of the commonwealth; JO per now and June 1, and assuming that our ' ',,nt l-M."!ll payments wll go mi at the aine rate as he returned t the counties keeping of such institutions be placed uiiou a self-supporting basis. To ac complish tins result n budget system for the stnte normal schooln should be established. rouifli. Thnt the Inws regulating the school term and compulsory nt undanee bi modified so that eiiunl edit lutional opportunity shall be Recorded every boy nnd girl in the common wealth. The lenst which the Plate may demand for each child is the com pletion of an elementary education. Fifth. That such increased ntd bo given public eiuention as tbe condition of the revenues, le business affairs of the commonwealth nnd sound school financing will allow. Americanization The census of l'J'JO shows that there nre approximately HS.flOU adults in Pennsylvania who runnot lead or ilnrine the last veir. we should redm e this total of .'sliL'.llilli.oo'i by the end " the appropriation iipi Id to about S10 oon.tHio. or n entn two-ypar period. The receipts for Me general fund. thnt Is the revenues whiih are available for the general purposes nf the -tafe government, and which nre not set iiidi by law for specific purposes, grew iu tlie lust fiscal year to npptoximntcly S.'O.Ooo.OoO. In mnsidering this fn-t. liowevir, it should be borne in mind thnt lat year was :i pi r.ml of gri it comniercial activity and as a large pro portion of our revenues depend upon thp gross receipts and iiipitnl stock values of lertam orporutlon-. it may be extremely diffi' ult to make m good a nhovving this year If must alo be re membered thnt winle the salaries and wages nf state emplnyes hove put, as a rulo. advanced in anything like the pro portion that has been prevalent in otner emplovtnciit-. the cost, of materials, supplies, ii.amtenance nr.o everything else entering into the operations of t!.e govprnireiit. have gnatlv increased and that the S'lil.OtMi.Olin nvaable todav will not do inure than tui il.irds i.f vvlcit that atnoiiuT nccomphs'iei! tnrec yar iigo. I'irhiips there may )i a chniu In conditions, but -in U a e .niige will nffeit the revenues H- well a our e nenses However, il is not s.lf To ih Iiend upon sin 'i ,i i lint and pe I do lot nntii ipat" miv long-ci from which it originates to relieve local ' write. These are found In eveiy conn taxation and for permanent improve- i ,. ,,f ,,. .,,., Tll , t f ,, , L. . I. 1. - ,11, . ' '.- ' .-- .... ..... . ........ . -. and mi' reiiiaiiuni; -u net cent. mellts. should go into a iund to be administered f ,'sll) 00O 000 in the ''' n reparations commission or possidiv In a bureau in the Depui uncut of Public Welfare, which I -hall later suggest, to be applied to resto-atioiis. repairs, rebuilding and temedying generally the onditioiis existing in the coal regions. The surplus accumulations from this fund might he placed in a trust under pinner restrictions, which would, within it reason tble time, vjeld sufficient income tn i.i-ure the pctmanent habitabilitv and development of our tiulv devastated see lions. The tax upon toal. if administered as i.niliniil above, would ill Itself come literates can share in only n limited wuv in either the opportunities or the obligations which citizenship in this1 commonwealth affords. I recommend' that nn effective state-wide program I tor the elimination of ndult illiteracy I lie Inaugurated without delay by estab- Mshing a bureau for that puropss in thei Department of Public Instruction High way Construction During the years 1010 and lfL'0 our highway construction program has gone forward as lapidly as natural condi- near to nieijini; our reasonable require- i tlons and business exigencies would per- ineiits. It sliould be nccnmpauieii u.v , mit. .- ressn i '1 luive f.. din irv eie II tlie .1 ip' ii i t : i p... nl nd "lies tiriitmii t. li- rsi.nnlh ut.liat-d period it b This I.igishu ir. In additinii to th herefiifnre tigu-llr. items, a suriv .-nt creased ensts nf i ,:i i tamii . the t tie's wards in the n-ylum-. hn-ich's. p'.b'ic home, und vui ion. nth' r pln'i.iiitl.riipie . to meet the oblig.ii.mi t v !.i n vv c iiuv- lommitTiii i',.. in t'.iriiif ,i part of the in-r-iiseil iv 'i- ti.i'iu- m the I OIIIIIH'II si , in,. . t ' p t- . '' I -inl.s of the cu-tnil.ill in -I l-t "1.- . i t:.it tlo-v niU.V Clin- for the ,"d- i t nd' Ito 'IM.-d and .inking find i"i n" u n'- f lb population, to ,rmid' l"' t.i- iiiti-i-.t road lonn. .md tn i -i I is' - .. iu ome of our es-cntlil u m' .'-n- legislatiou which would prevent the nd- ditlon of lnigir nm tlinn were ac tually paid to the costs of coal to th,' i on. mner as a compensation tor tifxes, This will prevent any gouging of the public or any excuses regarding tin; "costs of collection " Other Revenue Possibilities In asc other plans foi increiisicg tl." nven.ie should be desired, it wmild be entnely teasible to pliu e a small tax upon th- tapital stuck of ums,. cor poration, which are nmi exeii.ptHil troiii tl,- tiavmeiit "f tnte taxes upmi Tin ir s;n, k su-s, and which only cv -ta'e ta-s at nil. when thev hnpimn to have put out timids which are held bv resident nf this strif. The tn upon tins,, cMiupiiriii.s. and p- eeially cp m i lanutacturlng corporanous. .nouii make such recommendations as to Its nmendment nini revision as might seem to them dpslrcblp. No duty which I have performed has given me greater concern thnn thp selection of this Im portant commission, nnd I know of no body of citizens w'hlch bus ever given more conscientious nnd painstaking service. The Commission on Consti tutional Aniptidment nnd ItcrNInn, in accordance with the. law authorizing its ci cation, has devoted ninny months to a careful review of our constitution, nnd will shortly submit to you n repot t as to Its findings. It is n matter of public information that tli iu report, unanimously adopted after the most thorough consideration by this notably able and patriotic body, will recommend thnt the question of a constitutional convention be submitted to the people for their decision, nnd In case this referendum is fnvoroblc to the holding of n constitutional convention, that the machinery for the election of the members of n convention be pro vided, and arrangements be mnde for holding such n convention. The report will speak for Itself and will give full information as to the questions Involved. I nm full iu accord with the recom mendations of tlie commission, and feel that now Is the lime to give tho people an opportunity to rev,ls their funda mental Inw, to simplify and strengthen it and bring it into closer accord with the opinion of the times. Legislative Reapportion' men l It is the plain duty of the General Assembly, under the Constitution und nw of both the Unifpd States nnd of the Commonwealth, after each decennial census, to divide the Stato into Con gressional districts, containing ns nearly einial units of population ns may bo possible. This duty was neglected after the last preceding census, with th- result that the state bus each year elected four members of Congress with out constituency, the Congressional districts have, been grossly unequal in population, und the people have thus iieeu deprived of proper representa tion. The Congress of the I lilted States has not vet passed legislation provid ing for tlie numerical ratio of appor tionment for the next decade but will probably do so in time to enable us to pvrtorm tlie msi; oi reuisiricwug in state to comply with the requirements of the new enactment. The plan now fnvored In Congress, nnd which seems likely of passage, provides for an in crease in that bodv, which would give to Pennsylvania four additional Con gressmen, making forty in all. If we should fail to reapportion the state. we would be in tlie ridiculous posmon of bavins eight Congressinen-nt-I.nrBe. It seems to m that this would be a reflection upon the stnte. and would place us in n fuUe light betore the country. Our state lonstitution likewise pro vides that the state shall he reappor tioned Into senatorial and legislative districts following each census, and this duty has been neglected for many years. Wo have senatorial districts ranging in she from S2.00H to 2-rt.OOO. truly unjust and inueieniuie ramiwn generally safe water for the tate, nnd of nctive and efficient measures being tnketi to insure n continuance of this tonditiun. The department tins hud the cordial und active co-operntlon of the medical j.i ofession of nearly nil organizations working toward a better health, and particularly of the HpiI Cross. Some five thousiind of the most active, uble nnd prominent citizens of the stnte nre formnlly enrolled ns n pnrt ol t lie Health Department nnd nre working for no return other than thnt inci dent to public service well performed. The department nceus legislative support in the direction of a closer ns sneintion with hospitals receiving stnte nid; some supervision over both .pub lic nnd private Institutions in which children nre grouped, either from the standpoint of henlth or charity : power to insist upon nn adequate henlth ud luinistratlon in the smaller cities: pro vision for sequestration nnd treatment of transmissible diseases. nnt ns the control and prevention of forest fires. Employment of Prisoners Our Prison Labor Commission, with the means nt its command', tins been able to accomplish much good in the employment of n small proportion of our prisoners, but the work sliould be greatly extended. In order to do this, It will M necessary to oinend the lnws fovhldiMiv the mle of prison -nindo products. Under the restrictive provisions nf thp present Inw the courts of the viu ions counties arc compelled to sen tence prisoners definitely to otic or the other of the slate penitentiaries. The result Is thnt the I'nstern Penitentiary is grentlv overcrowded, while there nre empty cells nnd nbundant room in the Western Penitentiary. If ii transfer of prisoners could be arranged much good would be accom plished and n ridiculous situation would be corrected. National Guard ! lienl progress has been made In the reorganization of the Nntlonnl Guard, nnd too much credit cannot be given to the officers nnd men who have done so much to re-establish and develop our military orgnnlzntlun. Kvery encouragement clioitld be given to tlie olticers and men and adequate provisions should be made for the stote's share In maintaining this splen did organization. question Is Rtlll n serious one In many places, In some states lnws havo been passed which have not aided materially except to the senernl confusion, but sonic ennrtmcuts would Bcem to be neccssnry to prevent n recurrence of such condi tions nnd to encournge the building of desirable homes. During the Inst year, thcro has becu a truly remarkable increase in the num ber of building associations, especially in nnd nbqut Philadelphia, and much money, saved for investment in that way, has become nvailablo for bome btllldlng purposes. Our bniiking de partment has been nlcrt In encouraging nud supervising these savings Institu tions, nnd it would seem thnt there might be some broadening of the powers of these useful corporations, ho thnt their assistance, In a very necessary public woik, might be more readily uvallable. The .whole question, however, is one which will require careful study, and possibly tho crentlon of a commission, to look Into nil questions relntlng to the housing problem nnd io report in time for nction nt the present session, might be deslinblc. A study ot recent legis lation in other states, where conditions arc simllnr to those prevailing here, might lead to some suggestions which would be helpful. Capitol Development City Legislation I am Mil- that wn should go ahead actively with our highway improvement until all of our main roads have been made available for traffic at uil sea hoiis of the 'ear, and through routes established w 'eh will provide trans portation facilities for all sections of the stute. We have available more than half of tbe S'iO.oOO.000 road loan, and pro pose to sell the bonds, which we are authorized to Issue, nnd proceed with the work as rapidly as posstMe. t f. T ... r..,1... fr.. tl.nt tlm iiniinlinii l. 11 llill,- ill in., ii ,,., ,..,: .w,...,. hi, unji..-.. ...... ----- ,.t .I,.. .nt, lmv rnteil nnon loans. I ,,! nun which must be reselitCil u.v amounting to over S.'l4.000.000, to co- I people. operute with the htate in building high- I , W(?ij ,,,,.uli thp difficulties in passing wnys, and tsnit, in aaumon u '"'s. tn,, last reapportionment nui. mm im tbere are in igui, uiruiiK" ioiiini' .tt,,r is one wnieii win ieiim.- he a heavy mi- a- and hv the w f fu In ver. win I- Wi with our pr-s-tit In' -forwui'l we nnd will ii t" tin'i t tu' ii. If "" ui stions to ttn of I 1" 1 if I II '1',-t I. I'l II -'aie n -i ' at' m I. a i. el, V i a.i'ii: a 111 ' to llliln ' 'ill gf II, ;.' ','U pi i, . .i ni '1- 'ii I'l the aniout.ts available tor liigl.vvH ' Ktrlll'finn lilnl tbe .tat- aid ' " road funds -v i h 1 in N -u itt i in tn various iourfn -. m 1 '"!'"' to g nm ad .vith the Id 'au.'ire rr. ' bi nL-u' P..1.11 delphia, or to ii. tin inti i-tnt" br-lgi . farther up that .tpinu. it' prnpi's 10 m-et the mcl t'r In-pitiil fir ilim s for nur wnundel sibli-r who -'-in tn have le-ti sUi'y t-gb't"! 1 .-.- if we plan to extend I'lditimiu! iml to our universities and 'egi s tn I Ip them to fnd niPOii. to ml it tin t'i" .siind. "f Hinhit ums Peiiimv.Miiiin bnv and girls who could not be tukm m hist autumn, if we Me going t.i i.fip nur icimal schools piep.il- 111" " mil bettir t-.i'h rs, if w- tire to tiy t 1 1- 1 i.t th- b'"t of illlterai in I'-iinsy'.vHiua ,f v- in to extend tlie ble.-d wuiit of n hniji!i fating the woutid-d s-ivii- nun uinl tD inoimeil from mdu-'rv uud giv- th-m a ' chance In th- world, if we nte to try ' to milk- up f"i l'H-i m kii .. in'., nnd insure ngninst futui- in d 1 p luting aud restoring "ur tot.si-. if w an to do nny thing that i- 10 w or fnrwmd looking iiistuid nf staiiduig sti.l m- p 1 lowing the 1 u.v path of lui-t re.istain e, we shall have 1.1 find some additional I levenue That i lust when, the unit-' ter stands. L. Pennsylvania's Tax Plan The I'cdei.'.l tin' erniiH ii'. Il" inuui ripnlifles aiul all of the various ii I mitiistrntive authoiities hnve diuvvn heavily up tjie citi.i 11. made to It' 1 the fit pavini; iihtuti and evtrv ihoit Hl.ould le en nur State cip-uditiires wltbin the lowest priicti-al limitations The people of I'eunsvlviiii' 1 lust jear fald the national inx-gutberer some nine over thirteen tunes ns much ns they paid for their State tiovernount The city of Philadelphia with u trifle pss than til per cent, of the population of tho State, collects nnd expends con- tl-V li'ibln- frimeht 111 the sun,, aid in the development unj ii'.biiilding of our inmuii.nities mid pro vide ii.itrkus for our piodui is Mme. 1 miT. tin V colli nhllte lo the lm ill ev- eiiu- and ur- not 1 xi ii.ptfd as in tli 1 a-e of tiuniportutiuii companies, which pav 11 heavy tax upon their stock and j upon their giusN revenue", thus giviri", th- .fit- li large part of its iuioine. I itlii r states, however, lew heavily pnii these 1 orporiirinii. whi'li vv- par- tn ilar'v fnvm . Vew York, for ex- 1 II ,,in . taking for state purpo.e. I per 1 ei 1' il i let taruiiigs, in rpldit.oii to iiiinb mng t it in with vuiious stm.lt , ,.ii,l i'l. 1-1 laves and making 11 direitl iiiuit-riv i against their ien estai-I i-ildiiigs i-nrdii'j to the iiitol million ,n tin II ll tor gelierill's fill' e. cnrpol U tllllis of ! . . l:is 111 I'ennv lv nnio value their t.il't.il st.e k nt tibour ..'I..VHI,(sKMMHJ. 1 , nui g tin- capital m ploy ! by out -.nil in poratim.. wh.ih operute 111 this -.'in A tax of one mill iimiii this lapitaMatiiiii would yield nbout Sit. .",1111. OHO, aid 'wo 11 ills, whiih shoul I I.- ti niits.de figure 1 misidering all tl ',g-. u 1. ihl vie'd ahum $7,0110,(1(1(1 1 -in ntiiist ig fini tliat tunny mr pniiit.n'.s ii.ariernj i.Mhr the laws nf ntl.ir .'res, hi. 1 whiih have almost I'i'ir til 11 prnpiit) 111 Pennsylvania, pp. I.env) franchise and other taxes 11. the -'ut, n in whiih they wn- ehaiter-d and 1 onrriliute nothing dn tlv h thj i-i-i 1 1111- ni th- 1 miiiuouwi ult h win -li ii.itits tli-n- paints and 1. iifs fm tl.-Ir 1 .01. In 1 An 1111 lease nf 1 pei i ent upon the 1 inherituiii e taxes, making the late II per 1 -nt upon collateral inheritances and n pi r cent upon direct inheritanee- ni. Id v l-l.l a revenue of about $'.',."00, 11110 vvtiile mi r inlii'i Kin-e taxis aie iml hem v . as 1 ompured with the 1 ni -tioli. 111 "tin r states. I do tint believe vm- should iiiPieuse lliet,. rates -vi ept in us- of th- failure of other measures to mnfi ualiz- A -adjustment of the luvv governing the estaleN of nonresident dei ed-uts owning jiroperty in Penn svlviiuiu. -o that other possessions in addition to the .fotk ot I'-niiS) Ivnnla 1 nipiirutmns might be subjt to the fiimsfer m.iei itam e tax, would prob ably yield half a million dollars and It should he passed us a matter of equity. A si. ite luinse tax of five (eiifs per nf 1 square foot upon billhounN and odcr- Using sign- erected upon property other than that owned 01 occupied by the advertiser, would yield sevcrul hun dred thousand dollars aud do something to curb a condition thnt Is rapidly be coming a real nuisance. If half of this tox should be returned to the counties, whoso people hnve to endure tlicso signs, there would be some compensation for thoir unsightly obtrugioik.liito tbe land loans and money which enn be spared through temporury county borrowings bv the counlv commissioners, addi tional sums which will bring the uitul available trom this source up to very ...1.. c-.o noil ftllfi The Tedcm! Oov they have nn prnrmnr js planning further confrihu inucli effort upon the part o no-. ,-, ,, K ,, with working out the ititn.ute details of the necessary bills, but we 1 nnnot avoid tho responsibility and I urge upon vou strongly that a start may be made promptly toward making the necessary ;......,... lm. for this important work. ' ri I1UIVII1 - t .- r, 1 lilUiMii ttvi"- - - , , , ir pr-seiu". 1 ti(JIiq f(ir co-operating with the stale. fnilure to remedy the existing injus- 1.. !,., .nnatpopTinn oi iio-n ruini.. 111111 . rt n(i inemiaiuv in me. cijhkh---'iiiiii, our npprnpiiatlmis to take ndvontuge , .nnlorinl and legislative apportionment of n'l of tli- sources of nssistanie in 0j tnt, htnte would be a blow nt the , oinpleting til 11 gient lilgliwavs 01 Ha state should he as liberal as 0111 means will permit. Thoie me sufficient funds available fo- (oinpleting the acquisition of the toll toads upon the state highway routes We should now turn our at'-ntion to acquiring and freeing the toll bridges, nf which there are inanv lolls ot nny kind, und especially upon our mam In nut leiiect cit.ui ui , ....,..!,. .. . ..,,r..w., t n t 1 ,',. 1 very iiiniiniiieiiiuit "i , .. ,-....... .... government, and a coui-ssiou upon nm liurt of unthinkable incnpacit) to meet tlie icsponsibilitles of our positions. ; Women in Public Affairs VnMnu nir tie adoption uv me ro- Soldiers' Bonus There will undoubtedly b- 11 well or ganized effort to secure nction bv the Genernl Assembly toward providing a bonus payment to the bonornblv dis charged soldiers, sailors nnd marines from Pennsylvania who served in tlu' great war. Aside from the desire upon the part of every good citizen to suit ably recognize the, services of our gal lant defenders, the question is n most Important one nnd In cn"-e n wn.v enn be found to mnke possible nn enactment of the kind, it will bp thp largest financial undertaking in tlie history of the state, with the exception of tjie highway pro gram. There were approximately .'l.'O. 000 Pennsylvaninus who enlisted or were called to the colors during the gieat wnr. I he sum Involved in tlie payment of a bonus to these, men would be very large, even nt the minimum figures which arc now under discussion. There seems to be some doubt as to the right of the I-egisluture to appro priate public moneys for bonuses or pensions under the provisions of the present constitution, and the difficulties of securing sufficient funds under nny other plnn except by nn amendment to the constitution, which would clear up any doubt us to the legal phase of the. matter nnd nt the same time provide the necessary funds by n loan, would suggest that as tho only practicable means of realizing the general desire to reward our service men. I nder this plan, the repayment of the loan could lm gradually made nnd the financial ar rangements of the state would not be so st rlously distrrbed. A study of the laws passed iu other states shows that twelve states up to the present time have adopted the bonus plans. In all of these slates, ex cept two, bond issues, ranging fiom J.oOO.OOO in Hhode Island to $-1,1.000. 000 in New Yuk. hnve been nuthorized or proposed. In Mnss'iehusetts a ."WO, OOO.l'OO bond is. up is piovided. with a direct military poll tnx upon uil titizens to provid" for its retirement. A straight mlownnce ot !moo to c.ieli soldier, siilornnd innrfne would requite Pennsylvania to raise $.'',,1,000,001). A gtndunted allowane on ttio basis of $10 a month for service time would nmount to about S10.tiOO.000, und un allowance of $10 a month for home service and $. a month tor overspns service would bring the total uu to $.10,000,000. As the plan of tlie state's paiticipa tlon in the gi anting of 11 bonus will he more or less subject to the provision which is fo be made by the l'edernl Gov ernment in the 'iintter, it would seem thnt a final conclusion, so far as Penn sylvania is con vi tied, might be deferred until Congicss hns acted. This would not Interfere with the proposal of an amendment to our stale constitution, however, so that no tinio need ho lost in the in lomplishment of the ultimate result. The new office building upon the Cup itol development plnn, which wns au thorized by the Legislature of 1010, has been started and is now well under wny, the contract having been awarded ot n very icnsoniible figure. The short age of available space in Ilnriisburg for the public offices und Hie necessity for nrm'bUni- cnnvntiirinf npcnmmrwtn . -: - ".-S...V..V ..s... ..v... . jnim in- iiiiproveu. out. n-ti umi i. ,- tlons for sonic of the departments, now I Kimld be as little tinkering as possible sciiiicieu un over ine town, lea lie with the fuiidniueutnls or the new cliar Miiard of ( omiiiissioncrs of Public ter ut the present time. 1. rounds nnd IIuIldinBs, us an emergency I 'jq,,, (.cnwui 0f 10-.0 shows thnt the measure, to contract for the erection I territorv included within the city limits of four temporary office buildings, io the o Heading and Krlc contnius, In each east of the ( apitol. It is estimated tliut'cnsc population sufficient to warrant these buildings will pay for themselves 1 t,1Me ,m,ni(.ipnlitles being proclaimed ns III lilt- j'! l-Villllll 1,111- 111 Il'IltillS Hi ICKS Tlie new charter of the city of Phila delphia, which was provided by the last session, has been In operutlon for n little more than n year, and while it is dlffipult so soon to form nn entirely clear opinion ns to its workings, cs pcelnlly in view of the local political turmoil which has undoubtedly pre vented the best results being shown, it Is only fair that the plan 'be given a full trial, before changes of moment may be mnde. There are probably minor dptnlls which exnerlenco has shown might bo Improved, but I feel thnt therp Crime Wave Tho era of Irresponsibility, T. oflpn follows periods of ercm .ii. strati and nxcltpnipnt .. ,". P'-Mio tested nil over the world In nn LTa' of criminal tendencies. In "hi,"" i.v, wnere uicro lias been manifest I," Ity in the enforcement of the hvv ., the detection nml punish.ne " of rV,' limls, the Increase In the n,unbeTL crimes of violence ins been nbirli ot The advent of IIip nntomoblh hM Sjlf Increased the radius of action ftf 1 dlts and other malefactors fi.n" multiplied the .HOcK ' th?,'! "" prphenslou. There is a genrrni iLJ'. for more stringent law. am iSi"1 punlslnncnts for crimes of this 1-lnH for gpatpr alertness upon the pn;.0"1! our peace oAkcrs and greater seVo't by our courts. '"critj For jcars some of our vveli.ti. tloncd people have had a tenJc ? ' " Ipssen the bovcrlty of our prlnon, l, ti. m tlgate the sPntPnces ol the to,, ,'1 Paro'es ami other methods of nsslitu. criminals havo been worked to the S These things seem to go in cvet, , when conditions return to nnriiml, ther ' will probably again be orgnnlze.iV to "reform" conditions and minim the terror which the law sho. dhnv, evil-doers Careful revWon if 'mVS the provisions of the nennl In,-. .? disclose some rather startllm? in. .,' However, nn Immediate nnd .! ties fectivc deterrent than four years or long before the space they occupy is likely to be needed for further extensions iu the Capitol plan. During the rental stringency other nc cominodntious had to be secured for the necessary work of the stnte government nnd the new buildings will grcntly re lieve this situation nnd ennldc most of the state's employes to be grouped near to the Capitol, thus saving tini und Inconvenience. 1 feel thnt we should take advantage of any decline in tbe cost of construc tion to proceed with the work of com pleting the ultimate plans for the provi sion of suitable office buildings nnd the beautifying of Capitol Pork. Efficient Hospitals cities of thp vcond class. There seems to be some reluctance upon the pnrt of the citizens iu both places to nsiine thu icsponsibilitles nnd attendant expendi tures of this higher classification. Amendment to the prpspnt law, pro viding for tho classification of cities, which would rnlse the requirements of population of cities of the second class to 12.1,000. would not disturb the sit uation further thnn to lenve ltending and Erin in their present positions, us third clnss cities. If no action shnll huve been tnken by you upon this ques tion, I shall regard it as my duty to issue n proclamation nlncing the cities 4 of ltending nnd Erie in flip second clnss. immediately upon me uujournincuioi this session. The third class city laws: have worked nt iience t u ., hands of our couits, iu the Imposition wholesome sentences, ' The greatly increased use 0f dn., is declnred by students of the niattfr i be 11 1 col menace. There is no ha.,, criminal thnn the individual who U. the si.he f Ull. Illicit piofit he mnym.' Is willing to provide mentis for the ,1 structloii of his neighbor. The laws rot rrnlng h drug traffle should k strengthened, their penalties inerfa3 and their provisions rigidly enforced, Commissions to Report Several poinmlsslnns, pi, trusted viitli the duty of reporting upon many jm. pnrtnnt subjects, hnve been at work since the last session of the Concrjl Assembly. The Commission for tlie ItcvUiono' the Tax Laws hns prepared a rnojt comprehensive leport. nnd Its rvcom mendntlous, if enacted Into law, wouM undoubtedly save the taxunveis n r... lntge proportion of tlie prpnent rot of asspssim; nnd collecting the taxn of thp comities nnd municipalities. The commission to revise the bnnMnt i.i.v.. ,mn 111.0 lining iiiipnrinnt rerout incmlntions to make in the time of sim plifylng and strengthening the statute- governing tuc winning business in the stnte. Tlie commission to levi.e and rodifr the lnws relating to the Insane and feeble-tnli.ded. the Penal Coiln Com mission, the Old-Agp Pension Pnramlt. sion, the Health Insurance t'oniinlsslon nnd the commission to investigate latr relating to recoruins of deeds and mnrt gages nave an oeen giving attentinn '1 the subjects for which thev win. I pointed. In conclusion I may say thnt. whil route, d" t i.tei prise. Prohibition Enforcement Agriculture Whatever inn) I"' nr individual sen- .. It Is .. iiiiliLtll.MlIl Inl'Alttnil timtlits regnnniig in- i(in--i"i. ,.., IU the eighteenth aiucnuru-ui io me constitution of the I lllteu Mates, we cannot, as patriotic citizens of the re- tiublh view Willi un micei n ine im-i thai tl'iie State, under the laws as they now exist, is actually lb easing its citi zens to violate th- f-deial 1 institution nnd statutes. Wldle It has been held that the fed- eial law supersede- the laws of uny state, the eighti-'iith amendment pro vides' thnt the Congicss and several state, shall have cmicutrent power to .,,,f.,rc this article b.v imnropiiate leg islation." The f'oiiqris- us you know, has complied with this ilii-aimi, by the passage of the so-ui'bd Volstead uct, but iu Pennsylvania no 1 luingi! has been made lu our MututPS governing the right to handle intoiicntlng liquors. Cnder the Hiooks law. no liquor of even the slightest ulcoholii content can be sold in Pennsvlvimla, without 11 license griu.ttd by the imirtii, and after n very thorough 1 insiderntlon of the mutter and with u lull desire to reach u conclusion, wlinb will remedy the present Intolerable onditioiis, I am of tho opinion that it would be unwise to ,-onpiil (lie Ho-cn'Ied Itroolts license law. but that this law should lm amended so ns to conform fully to the federal lnws imnn the suliiei t. and necessary en forcement provisp ns should be added to meet pieseut conditions. J cannot but feel that a very unfor tunute tondltinn might arise if full contiol of the sale of brewed and other liquors containing any percentage of alcohol, how-ver inllniti Himal, should be relaxed, for then liquors containing an ulcohollc content of the standard Imposed by the federal law miRht bo sold and distributed indiscriminately, tho some ns milk, water or any other ilnnld. and to out person without re cord to nge or degree of responsibility These products, contnln nil mo cie meats of and are easily converted quired number of states of th- Nine ,1. Amendment to the I-dial ( on stltutloii, the women of Pennsylvania were gtcn tlie full lights and privi leges of citizenship. Tho advent of women into public positions will require some 1 Images iu tho laws governing certain nf our official affairs. The counties of the ommon wcnltb will "' -ihliged " '"like ade quate provision for th imfort und privacy, for example, of women jurors. These matters will work out gradually. but It may be necessary to have some legislation, giving broader authority to county commissioners, und, in some in btauccs, riiuiriug action by them where a dilatory disposition is iiiuuaieu. Undoubtedly, there will he demands for mandatory provision for the elec tion or appointment of women to cur tain positions nnd to membership in , vnrlnuH bourds. My opinion is thut iu distinction as to sex should bo mndn among our litUens in nny public in pucity, nnd thut these matters bu al lowed to work out according to good judgment und discretion, in our ad ministrative, commissions aud boards we nre adding women ineinbers us oppor tunity offers. Agriculture is still the greatest single industry in our commonwealth. It is important that the stale interest itself in and support the work of solv ing the agricultural problems that are beyond the control of the Individual or the community. Despite the fact that Pennsylvania is tbe sixth agricultural state in the union, one phase In our agricultural develop ment is still mglected that of a state fair. Many other states less important agriculturally than Pennsylvania have greatly stimulated nnd developed their agriculture, by bringing together ench yenr the best produrtfi nnd the best live stock of tho farms. The establishment of a stute fair tor I'enns.vlvninn has been advocated by the Htate (Jrange, tue press und our agricultural interests gen eially. I would urge that the Legisla ture take steps toward the establish ment of n stnto fair such as our agri culture and industry warrants. The Pennsylvania plnn of extending state aid to hospitals nnd other char itable and philanthropic institutions bus been much criticized, but It cannot be denied that it hns built up n great or ganization for real humanitarian service, nnd bus contributed greatly to the well being of our people by providing facili ties in all parts of the state for the care of tbe ailing aud unfortunate. At the present time It would be 1 ii tiicly iiiudvisobb) to curtail the fnclli tles of our hospitals and institutions receiving slate aid in their work' ot earing for those of our citizens who ma) need their services, Instead V should Insist upon better provision, (.specially for our wounded uud ailing service men. Many of these aie now being cared for by our public hospitals, and nil who need cine should be promptly admitted. 1 Rehabilitation Worh The experiment in the rehabilitation of maimed soldiers nnd of those who have beeonio physically impaired through industrial accidents, which was authorized two years ngo. has worked out most successfully under tlie management of the Department of l.ubor anil Industry. Pennsylvania hns been a leader in this very practi cal plan of making useful, sclf-eup-norting citizens from those who have been crippled through no fault of their own. Ir is a most inspiring nnd Inudable work which we are doing, nnd provisions should be made for its giadual extension. Wo could not make a better investment. Housing Problem The question of proper homes for till people, especially in our industrial ceii. tors, hns given much concern during tlie Inst eor. The great Industrial development In certain sections of the state brought many workers to com munities already overcrowded, and this situation was seized upon bv con scienceless speculators to extort 1111 lensoiiable rentals from families who sought homes, There has been somo iclief, due to the cessation of many ubnuimai industrial" activities, hut the well, and there should be no return to tins program ot suggestions nml Infer the confusion and irresponsibility which motion has taken a long time in ntt inatked the old plan of miscellaneous city chartering. Interstate Bridges 1 The state of Xpw .Icispv nnd thp rlt.v of Philadelphia hnve joined us in tlie sentlng. our affairs nre of crr.it In. portnuce nnd we must give them bud- nessiilte attention. I trust that the pro ceedlngs of -the session inav he mi dlted and thnt, us a beginning in our ' plnn of economy nnd efficiency , we mav he nble to make this session ns brief c inny be possible in view of the work to be done, liverytliing cnt be di enterprise of building a grent. bridge I ( of in tlirf(1 nctive month, , 'over the Delaware river between tho , w should be nble to adjourn In tbe cities of Philadelphia and Camden, nnd, mot, f April." a start has been mode in the engineering , preliminaries of this important under taking. Provision should be mnde for carrying on the work, and appropria tions! to carry this state's share of the , expense should bo made during tills I Bcssion of the (Jeneral As.srmblv . Additional Judges I'nder the provisions of the consti tution counties which shall have nt filned n population of 1.10.000 ure rnti tlecl to hnve separate Orphans' Courts, j erented bv proper enactment bv tbe General Assembly. Five, counties of the s'ote come into this class as a ' result of the Inst census. I nm advised that In most of these counties the irres cnt judges arc able to fulfill nil of the , duties of their positions and keep abreast of their work, and thnt there is no 'need of the creation of additional judgeships. The piesent lnws govern ing tlie Municipal Court in Philadelphia I county nnd the county couit in Alle gheny rouutv provide for the crentlon of additional judges for certain in- ' crens.es in the population of these conn- . ties. My Information la Hint mere lire now a sufficient number of judges in each of tliese courts to sntisfnctorlly nttend to nil of the business coming bpfore them, and thut the appointment or election of additional bulges would simplv bring ubout additional expense without nny public need therefor. The number of judges in Pennsyl vania has been Increased in recent enrs out of nil propoitlon to the in ei ease in population or business. New courts should not he erented except vvheip urgpnt necessity is shown nnd a change should he mnde in the lnws pro viding for the ri ecial courts In Phila delphia nnd Allegheny counties, so thnt there would be no lequiremcnt to es tablish ndditionnl places there. QMB1NCHEAHM!1 fWM.U.MAYBERITYf aiL 524 Walnut St. Mi O BB1NG A SPECIAL! U TVS ( v 7r ' J 4 WI Trust Your Complexion To Cuticara Mnny skin ami bciiIp trouble may t" prevented liy unlni, Co.lcura Soap W ' toilet purpose. On y HihlMt ' rednc-M. rouKlinew. or Jandruff. aPP'r Utile Cutlcuru Olr-tmcnt Do not UH Indudo the exnulMtely scented CuMC" Tnlcum In your .oilet preparation.. . over where Knitiple Kiieli Iee lir ''"''.a'ffi "(.'utlcuni Luiioriitcirlrii. " kmb Sic. 18. Mis." Hold pveryvvtieri-. Soap-.-, ciintinent 25 and SOc Talcum .'Vi , ay- Cutlcuru houp lmvf wimoui ...... Forestry ' iBttfteailnz, tewum juuL Public Welfare. My experience in the office of Chief Executive of the couiinonvvenlth Iiiih strengthened an opinion, vvbirh I have long held, thnt nil of tho function nnd duties performed by thp several coin mlMiIons nnd boards having to do with the direction and overidght of the penal and charitable institutions of the btato should be centered in an executive de partment to bo located here at Ilnrria- Tho plnn I have in mind would not involve the pllmlnatlon of the local bonrdi of trustees or administrators nt the various InstitutioiiH, but would pbice tho supervision of nil of thuso agencies in a delinlto organization, and would provide a connection between them nnd the executive iiuuiuri. ui wo mme. It would simplify and make more effec tive many agencies working in' the name I direction, nut outiniPH entirely Within the IiihI yenr the Department of Forestiy Iiiih been reorganized throughout. With the ussistnnce and npprovul of the I'orest f'ominisHioii. all of itH methods and policies; have been subjecteil to 11 thorough-going rceou Ntruction. A well-organized plun of iiiRpeetion hns been devised nnd Htarted. The aren of forest land in charge of each forester has been greatly Increased, nnd there is cvrtuiuly a new iiirlt in tho field force. A new policy In tice iilnntiug linn been adopted, Including provision for the the raising and distribution annually of ut least SO.MIO.QOO seedlings by the iharltuble and correctional institutions of thp stute, whose en-operation is most valuable. Hiuce tho forebts of Pennsylvania enn now supply hut one-fifth of the lumber indispensably necpstary in agrlpulture and industry within the state, and tdnce that smull fraction will still further diminish in tho neur future, it Is of the utmost importnnco to restore U fotent production mat part ol tlm stnto which is valuablfor no other purj.ose. One-sixth of Peniuylvanlii, which con arow trees but nothing else. Is now barren aud unproductive Our first tusk tho cle cencml uirection, uui oiiumcs entirely ii-'" - -"- w, 1,0, uim r cd into. witMit co-ordination. In following this In fc"BVrjr lH to rc,t"e -t to production. The Car Without a Grease Cup The sensation of the New York Automo bile Show was Saxon-Duplex with its wonderful exclusive system of automatic chassis lubrication which does away with every grease cup and oil cup simply operated by a lever on the instrument board. An exclusive feature on axoni vf!si Itmiex See it at the Automobile Show TIOGA AUTOMOBILE CO. Broad and Tioga Streets cvTgTEtU Eta ,vn?wfgit&A Hpst- 7kzlL&' LC $ ec-Utt to-Ns.,. K ft- . K !X- 1 a,-. CfHPli TiyyttyStjrntmtv'y" . tr- r' a-JyL
Significant historical Pennsylvania newspapers