ais.4 the IGth of April. 1838, to continue ano ther year unpaid at lour per cent. The farmer of these 1611 tall due on the 15th of October, and the latter un the 6th of June, 18S9. By these loans, the only control over which allowed to the Executive was that or keeping down the rate of interest, the State Treasury, in spite of calculation. and estimates to the contrary, has contin ued and still dues continue to discharge , all claims against the Commonwealth. The whole amount of the receipts into the Treasury, during the year ending with the 3 tst of October last, including the balance from 1837, was four million nine hundred eighty-nine thousand two hundred and twenty-three dollars and three cents, and the whole amount of pay ments for alt purposes, was four millions eight hunrWed and eighty-nine thousand eight hundred sixty-three dollars and sev erity-three cents—showing a balance that daj of ninety-nine thousand three hun dred fitty-nine dollars and thirty cents. Among the disbursments are included one hundred fifty-seven thousand six hun dred twenty-two dollars and eighty-nine cents paid as expense, in part, of the Convention to propose amendments to the Constitution. During the preceding, year seventy-one thousand seven hun dred thirty-nine dollars and sixty-seven cents had been paid on the same account; and it is supposed that a balance of fifty thousand dollars is still or will heroine due, so that the whole expense of the Convention, and its incidents, will be two hundred seventy-nine thousand three hundred sixty-two dollars and filty-7:1 cents. The piobahle amount of income from all sources during the present year, will be three millions tour hundred fifty-three thousand eight hundred thirty-eight dol lars, viz: Canal and Railroad tolls, Bank of United States lor Com mon Schools, 100,000 Land and Land office fees, 62,000 Auction duties and commissions, 90,000 Dividends on Bank stock, 160,000 Tax on Bank dividends, 115,000 Dividends on Turnpike, Bridges and Navigation stock, Retailers licences, Tavern licences, Collateral Inheritance tax Tax on writs, Tax on certain officers, Tax on Loan coinpanies, Hawkers and Tin and Clock Fed, tars licences, Fourth Instalment Surplus Rev- enue, Balance of Loan per 3d section act 14th April, 1958, Miscellaneous, $3,453,838 The probable demands on the Treasu ry, exclusive of appropriations to be made during the present session, and of loans which will be due during the year, will be three million three hundred twenty-three thousand nine hundred twenty-seven dol lars and ninety-one cents, viz: Balance of appropriations for Inter- nal Impro4 - ment purposes, by act of 14th April, 1838, 532,057 01 Do. do. to Turnpike State roads and bridges, 95,670 90 For motive power, Interest on State debt, salaries of Collectors; Lock keepers, &c. 1,180,800 00 _ Expenses of Government, 290,000 00 Balance of expense of Reform Convent!on, Militia expenses, Pensions and Gratuities, Education, _ . House of Refuge. Penitentiaries, Geological survey, 1r.,000 00 Interest on Treasury loans. 99,000 00 Cost of repaving Juniata Ca- __ Interest of Temporary loans, 40,000 00 --- - - - Miscellaneous, $3,323,927 91 This will leave a balance at large du ring the year, of only one hundred and twenty-nine thousand nine hundred dol lars and nine cents, which would have been two million one hundred thousand dollars at least, if your pre.lecessurs had not been so liberal of the public funds, and if the yield of the pul.lic works had not been reduced by the breach on the .Tu niata. But it is to late to remedy past profusion or misfortune. The future is now to be provided for. It will be your first duty, in reference to the public works, to provide necessary Repair fund for the present )ear. The immediate appropriation of a sum sutlisi cnt for that purpose is strongly recom mended, as a means of ensuring. their continued use, and consequently, the lar gest return from them, during the next season. It will be for the Legislature next to decide whether the works now in progress shall receive appropriations for the pres ent year; and if so, from what scource the means shall be derived. And also to provide funds to pay the loins that will fall due. I once thought that no combination of circumstances could cause me even to hes. itate in advocating the speediest means that could be devised, for the completion of oar nlble system of Improvements.— llnt the experience of the past two years has, I confess, shaken my confidence in the attainment of that desirable end, within any reasonable period. I have be held the l'reasury amply supplied with.l means, and yet the Session terminate without any provision for the prosecution of the works, because the terms dictated by Companies and sectional jealousies could not be complied with. The next year, the Executive has been compelled, for the sake of obtaining a Repair fund, without which,•even the portion already in operation would have been thrown idle, to sanction a bill, pouring almost the last dollar of the public into the coffers of the private companies, and into new channels. Thus has it come to pans, that, notwith standing a succession of circumstances the most fortunate, and of receipts the most ample and unexpected, the Com monwealth is lelt without means to con tinue her own works, and redeem her ,own faith. Her contractors—her citizens —and the public generally, are, I fear, about to possess good cause of complaint that she has entered upon undertakings that she cannot accomplish; or, as the only ,alternative, the means to complete and render productive the projects of private speculation, which have already proved so burthensome to the Treasury, and so in satiable in their demands, must continue to be granted without!, yard to consequen ces. If I could believe that the lesson, thus far, would be sufficient to produce refor mation, f could even compel myself to recommend an increase of the State debt. to meet the urgent wan.ts which are bow around us, P.'dt I cannot, The same spirit it. yet at work. The same tax will "mill have to be paid by the State for per mission to apply even her borrowed funds to her own works. All I can do, there. fore, is to commit the matter to the Leg islature, with a statement of the sums that are required, and the scource from which they may be obtained, if resort to l it be thought advisable. 1,600,000 The Erie Extension will need five hunt dred thousand dollars; a similar sum will be required on the North Branch Canal; three hundred thousand dollars will be the least that will effectually commence laying the tails on the graded portion of the Gettysburg Rail Road and continue the grading of the remainder; two hund red thousand dollars will be necessary on the West Branch Canal; one hundred thousand dollars on the Wisconisco Ca nal and Allegheny feeder, each; three hundred thousand dollars for ordinary repairs, and one hundred thousand dol lars for damages, Locomotives &c. togeth er with one million to pay temporary loans, making in the whole three million oue hundred thousand dollars. 45,000 80,000 50,000 23,000 25,000 2,000 4,000 6,000 955,838 The only means left for obtaining this large sum, is that of borrowing; and the only scource. without paying an unreas onable interest, is the Bank of the United States, which, under its charter, may be compelled to lend the money at tour per cen t. 125,000 3,000 If money be at all appropriated for the continuation of the works under contract, less than the sum just designated for each will be of little avail, and double the amount, named should be given if it could' be afforded; and if it is obtained it must, be borrowed. I wish however, to be dis tinctly understood as not recommending that course. But in communicating to the Legislature, the condition of the va rious interests dependent on their action, it is my duty to omit none. Connected with the finances of the State, another subject of importance should receive your attention, six hundred and ninety thousand dollars of the State permanent Loan will fall due in 1839, and one hundred and filtf thousand dol lars in 1840. I have no hesitation in rec ommending that a sufficient amount of money to pay off their five per cent loans when they become due, be borrowed from the Bank of the U. States at four per cent, and applied to that purpose in the mode desc► ibed in tl►e annual message of 1836. It would also appear advisable to offer to redeem such of the other five per cent loans as shall become due within the next few years in the same manner. By adopptin; this expedient the annual draft on the reasury will be lightened without any increase of the principle debt. 59,000 00 25,000 00 50,000 00 350,000 00 5,000 00 21,200 00 380,000 001 50,000 00 It is presumed that Capitalists who hold stock in the five per cent Loans about ex piring. will not be unwilling to dispose of it now for more permanent investment. The monetary confusion and distress, through which the country has been made to pass by the experiments of the Gener al Government, seem about subsiding, and confidence between man and man and in public faith and institutions is returning. This then will not be an unpropitious mu. ment for Pennsylvania to offer her credi tors their money, that they may apply it permanently in aid of some of the nume rous projects of improvement that are in contemplation or only awaiting the means of completion. During the year just closed a most 'healthful chang- has been accomplished in our currency and a correspondent im provement is new developing itself in all the varied relations and interests that de pend on the credit and confidence which forms the true basis of the circulating medium. The commencement of the year saw the State covered with paper is. sues in open violation of the plain words and meaning of the law, but which the necessity of the case seemed to justify.—' They were taken almost without reluc tance in all the dealings of the Comu,}uni• ty, and no move was made towards in•', tiding the enacted penalty on those who' emitted them. At the same time the Ranks had locked up the hard money or the State to await as they said the mo ment when it might be again paid out wi thout danger of total withdrawal from us, and without risk of injury to the Institu tions of their debtors. These reasons for th% course pursued seemed sound, and the people acquiesced. The end has jus tified the confidence reposed. The work of this law of necessity —the law above all law in the hands of au hon est and intelligent community were watch ed with intense interest. It was a glori oue spectacle to behold a whole people, as ons man, waiting calmly and patiently for the safe moment of disenthralling themselves—not vindictiveiy, one upon the other, but the whole for the good of the whole—from the grinding and gratui tous inflictio.i. It was a noble proof of the fitness of Repbublicans for self Govern I ment, and was even enhanced by the fact that the people were laboring to abate the nuisance, not only unaided by, but in op. position to the efforts of those whom they had placed at the head of the Nation to guard their interests. The duty of the Executive of this State was plain. It was to encourage the peo ple in their patient course of suffering till the moment for effectual self relief should arrive, :and Ito sustain the monied institu tions, so long as they li seetned to act ior' no other object thsr u►e minion good. In this attitrt•; e the rising of Congress an tbunced that the people might once more I ti.ke measures for their own relief without danger of mischief or counteractions from their public servants. A call was at !once made on all to restore the safe empire of the Law. It was nobly respon ded to, and has proved perfectly effectual. Never was there a Inure praise -worthy instance of moderation exhibited by any community than the clitzens of this state at the time of the suspension of specie payments and during its continuance, nor of patriotic devotion to Law and pub lic good then that displayed by their mo nied institutions in the Resumption. The consequence is that our currency is now restored to its former soundness and all distrust has disappeared. Though I feel bound to bear this just tribute to acts that have been so fullysus tained by their results,;yet I cannot con ceal the opinion that some part of the dif ficulty arose from defects in the organi zation of the ibanks themselves. I shall not now occupy your time in recapitula ting the remedies which / these defects seem to indicate. That duty I attempted fully to pertorm In the last annual Mes sage, to which you are respectively refer red, with the remark that the changes then recommendedlare still deemed proper and requisite• In other reaps eta the public concerns of the State have exhibited their usual order and prosperity,lwith the exceptioh of a disgraceful riot in the city of Philadelphia on the 17th of May. Ths particulars of that outrage are too generally known to need repetition or comment here. So flagrant however, was it, as in my opin ion to call fur the interference of th Executive ,to aid in the apprehension of the preperataors—a Proclamation of re ward was accordingly issued. I hope this may be the last attempt, on the free soil of Pennsylvania, to molest a peaceful and ordinary assembly of citizens. Those who counsel such violent proceedings, should bear in mind that if tlidir oppo• I nents are in error their cause will only ac quire additional notoriety and permanence from any opposition which takes the ap pearance of oppression; whereas, if its claim on public opinion be left wholly to its own merit, it will soon sink into oli vion unless there be something in it real ly worthy of favor. Some of the sister States that border en the Canadas were in the early part of ' the year, the theatre of occurrences that at one time threatened to lead to unpleas ant consequences. These scenes have been recently rewarded, but the character and true object of the persons engaged in them, are now well understood, & scarce ly any danger exists of collision between the British and United States Govern ments. The chief feature that bears an apperance of importance in these procee dings, arisen from the nature of the or ganizato3 made use of. It has been coin inunicated to me from a source entitled to unlimited credit, that numerous Ma sonic Lodges embracing many thousand of sworn members, have been recently es tablished in the frontier States, with the express object of attacking and revolutirn izing the adjoining British Provinces. Those who know the perfect adaption of sworn Secret Societies to such an object, anti the reckless character of many of the persons probably engaged in the enter prise, can credit the statement. It is to be hoped that no citizens of Pennsylva nia will be found concerned in an under taking so injurous to the rights of a friend ly nation, and in such direct contraven tion of every principle of international law The fact however, presents one more and a most convincing reason for the enact ment of severs and effectual laws against the administration of extra judicial oaths. 1 have frequently brought this subject to the attention of the 'Legislature. it is again presented with the ardent hope that the necessary Legislation may take place, and that the stumbling block may be at length removed. In reviewing our own domestic history for the past year, many useful suggestions present themselves. The Geological Survey authorized by the session of 1835-ti, is steady advancing —Fully one half of the State Chas been traversed and examined, a considerable part of it with all the minuteness requisit to a final report. I have not been infor med that further aid will be necessary to complete this valuable and interestinr , un dertaking. When brought to a c l ose, important information highly with certainty he expected from the gener al report. The publications of the discov eries and results of the 4 investigation thus far, lies been very properly excluded from the annual communications to the Legis lature. It will require the whole term of the survey to enable the geologist to give them that certainty and precision, which will form their most valuable fee !tare, and which can alone grow out of re peated and continued examinations analy ses comparisons and inquiries. The wis dom of this course will be fully admitted when flee whole results shall be laid be fore the State. The bearing of the survey on the the at ticles of coal and iron and upon the large and varied interests connected with them, imparts its chief interest. For several years, heretofore, little importance was at- 1 tached to the exact deductions of Geolo gy, Mineoalogy and Chemisty as connec• ted with these staple coinmoTicies. This was the ,case more especially with regard to the former. Large tracts of coal land ! (::ere known to exist, but little desire was p manifested to ascertain with exactness, their boundaries, or the relative qualities! of the mineral. Those were the days of! speculation in coal land, and the projects! of the speculator not pnfrequently shun-, ned the unerring decisions of science.. But they are passed as the days of actual op erations in the mine have have succeeded. It is now for thr interist of all to dive' il lusion, and to subject every proje.ct and every hope to the full light of sc ience and truth before capital is invested or labor expended.] In this point of view the Geological Sur veyor is of vast and increasing importance to the whole litrte, and should be regard ed and promoted accordingly. The successful experiments that have been made at Karthau & Farrandsville to melt Iron with Bituminous 4 .30a1, and at Manayunk, • Maunch Chunk and Easton with anthracite, add new interest to this subject: So perfectly satisfactory have they proved, that large Furnaces in which Anthracite Coal alone is to be used as fu el, are now in progress of construction at several points in the State. This success ful union of stone coal and iron ore in the arts is an event of decidedly great mo ment to the prosperity of our State, than any that has occurred since the applica tion of steam in aid of human labor. The trade in Coal and Iron will us., doubtedly form the main business of the' vast, but yet half accomplished system of, works in which the State is embarked, and the chief hope of paying ofr the debt of their cost. The transporting of produce from the interior and merchandise from the seaboard will, no doubt, be great, and Pennsylvania will always possess her due portion of it. But it is not neces sary for her to desire its monopoly, Her people as citizens of the nation. are satis fied to see sister States embarked in the noble rivalry, and, while they are convin• ced of the many advantages of their own routs, can rejoice to know that there is room for the full success 'of all. But when her coal and her iron descend from her Mountain regoins into New York, and the vast Lake country, from the North Branch Canal.—are discharged at Erie and Cleaveland, as well as at Pittsburg ! and Beaver from the same canal boat , !whioli loads at the mine or iron works are !poured through the widned locks of the Union canal, :and the completed 'ride Water canal as well as the Deleware and Schuylkill canals, upon the 'wharves of her own commercial metropolis—the mag nitude of the trade beyond that of the mere carrying ofproduce and merchan di7e will then only be tally appreciated. If to these channels of wealth be added, continuous rail roads to the Eastern and Western Emporiums travelled by at least one thousand busy passengers daily, and an uninterrupted water communication ! between the Delaware rand Lake Erie for the heavy trade, the cause which enables! Pennsylvania to look without fear or jeal-', ousy on the works of other States, is ap parent. _ In such view of the subject, the neces sity fur opening, widening and deepening 'every channel, and the policy of retain ing the great leading avenues and outlets in the immediate ownership and control of the Commonwealth, become evident. Hence the early enlargement of the Union canal ~to the size and capacity of those of the State, is a project of much inter est to the public. Hence also the uniti mate possession of the canal from Colum bia to the Maryland line should never be lost sight of, as a measure indispensable to the perfection of the grand system. The State now posseses the right to ac quire this work at a time and price fixed in the law authorizing its construction,, and the legislature should be cautious not to grant any privileges that may post-' pone the one or add to the amount of the other. That all these desirable events can be accomplished ,is as certain as that the time of their arrival, will be postponed by pr sisting:in the samecourse of squandering the public resources, which has surround ed our condition ut the present with so much difficulty. A joint resolution 'was adopted by the Legislature on the 16th of last April, ma• I king it the duty of the Secretary of the 'Commonwealth to obtain, through the a 'geucy of the assessors of county tax, gen• eral satistical information relative to the agriculture, manufactures , commercial mining operations of the State. The res. elution being adopted of er the period when the assessments were actually coin-, menced for country purposes, the queries directed by it, were consequently not is sued until recently. This afforded more; time to make them full and comprehen sive, and to prepare the proper instructions They were issued in the early part of last, month, though the medium of the differ sot Boards of County Commissioners,l with directions to have the information collected during the present month, so that it might embrace one full year. It has been recently ascertained that the Commissioners of several counties de cline distributing the queries to the As sessors, and enjoining on them a compli ance with the liquirements of the resolu tion, on the ground that they are not ex-' pressly required to do so by its terms. lint the resolution could not be well car ;•ieii into operation without their rgency. The names and address of the different Assessors were not in possession of the Secretary, neither did it seem proper for: him to employ them, in performance of a duty far which the resolution expressly declares that they are to be paid out of the respective County Treasuries, without the knowledge or concurrence of the Commissioners. It therefore becomes, proper for the Legislature to take soma further action on the subject, without de% lay, if a report is •desired at the present session. The queries or tables have been carefully prepared and distributed at con siderable expense. The postage alone amounting to upwards of a thousand dol ars, thoug the packages were sent to all he nearer counties by private conveyance. Circulars have also been issued to the sheriffs of the different counties calcula ted to elecit information relative to Coun ty prisons, under the resolution adopted by the House of Representetives on the 19th of December 1837. It is expected that the replies will all be received du. ring the present month, so that a report can be prepared and submitted early in January. A Circular was also sent to the Direc tors of the poor of each county, that has' la house for the support and employment jot* the poor, calling their attention to that Iportion of the 34th section of the act of 13th June, 1836, entitled "an act relative to the support and employment of the Poor," " which makes it their duty to for ward annually to the Executive, for the use of the Legislature, statement of the accounts of their respective Institutions.! This duty has been very generally ne- 1 glected heretofore, and the Legislature thereby deprived of much useful infor mation. Occasions was taken at the same time to etecit from the Directors and Sheriffs' full information of the number and mn.! dition of lunatic or insane persons in each Poor House or Pris On. It is stated, by many humane persons conversant with the subject, that much wretchedness and suilering of this discription exist, especi ally in Poor Houses, which might be alle viated, if not wholly avoided, if the mei ancholly extent of the evil were general-, ly known. When the desired informa tion is received, it will be laid before you, that the proper corrective may be applied. This most probably will be found to con sist in the establishment of a Public Asyl um for deranged or insane persons.— Such an Institution is wanting as a com panion to our Deaf and Dumb, and Blind Asylums. I feel that it is unnecessary further to urge this subject upon your fa vorable consideration. The encouragement given by the Legis lation of last session to the growth of the mulberry tree. and the production of silk, has thus far proved efficient, and promises to include the silk business among our chief subjects of industry and sources of wealth. Many hundred thousands of mulberry plants have been sent out and a large quantity of cocoons produced. The reeling of silk has also been regularly practiced at many places and silk looms established at Philadelphia, and Economy in Beaver County. The business seems to have gained such a footing among us, as to promise permanence and profit. It seems to be a branch of industry admira bly adapted to the habits and strength of the inmates of our county Poor 1 - louses. It is worthy of enquiry whether a slight encouragement, say a small donation an nually to the Steward of each Institution who shall produce a given number of pound: of cocoons, might out have the ef fect of substituting a light and pleasant employment for the more laborious occu pations in which the paupers are now en gaged, and accelerate the permanent es tablishment of the hunness hn the State. In accordance with the provisions of the act of last session on the subject, Messrs. A. D Bache and F. Fraley, of Philadelphia, and W. P. Alrich of Wash ington county, were appointed Commis sioners to examine and report to the Leg islature, at its present session, on the subject of a revision of the map of the State, so as to correct the errors in its topographical delineations, and to repre sent the Geological and Mineralogical features of our territory. It is under stood that the Board will shortly report. The result of their examinations will be laid before you, and will of course Lee ceive due attention. •,The act of 1834, relative to Weighte and Measares, which was continued is force by an act of last Session, has not yet been carried into operation. But a prospect is now presented of speedily ac complishing part ul• its requirements.. 1 have recently been informed by the pro per Department of the General Govern ment, that the standards of weight provi ded under the acts of Congrsis for the different States are ready for delievery. They will eliortly . be• placed in the Secre tary's office at this place, and copies will be made for each of the counties. In fulfilling the latter duty, the aid of the Franklin Institute has been promised, and will be relied on. Until the standards • fur the different counties • were procured and furnished, it was not thought expedient to appoint a regulator in each calmly, as directed by the act of I£434.—Under the new Consti tution it will now be the . duty of the Leg islature to prescribe the mode of appoin ting those officers. The attention of the Executive was, a short time ago, called by Col. Pleasanton of the Ist Regiment of Pennsylvania Vol. , untcer Artillery, to the fact that the State possesses a number of pieces of old brass ordinance of various patterns and calibres, scattered over the State. with a suggestion that it would be proper te have them recast, and thus recdered really useful and valuable. It was also stated that the work could be done well and rea sonably at a foundry established near Springfield, Mass. The prop ,sition was approved of, and the Adjutant General, with the aid of Col. Pleasanton, (which was liberally offered,) instructed to have them collected at the different Arsenals. The communications of Col. Pleasanton accompany this message and will explain this subject fully. I concur in the propri ety of the measure, with the hope, howe ver, that the changes may not be made to embrace pieces of cannon with which are associated any of the glorious events cf the Revolution. Commodore Elliot of the United State. Navy, not unmindful of his native State, while bearing the Flag of the Nation over distant Seas, has made me the agent of presenting to the Legislature, in his naive, a beautiful and appropriate gilt. It con-, sista of a likeness, in oil, of Christopher Columbus, the discoverer of our Conti nent, and another of Americus Vespucius, from whom it receives its name. To these is added the figure of the American Fa 4le, carved by an American citizen, in marble, from Alexandria Tons. The Commodore's letter accompanies this message• The presents are now in the executive Chamber, subject to the disposition of the Legislature, and will, I feel certain, be suitably received and . preserved. On the 17th of September, being the anniversary of the glorious sortie film, Fort Bile, it was my agreeable duty •to present to Brigadier General Hugh Brady of the United States Army, the Sword unanimously voted to him by the Legit;la, tore of his native State. The veteran soldier now bears the token of his coun try's approbation. It was my•desire that it should not be unworthy of the Common. wealth. It is indeed a beautiful spec imen of the artists taste and skill, and appro. Ipriately commemorates the deeds inten ded to be rewarded. It is the work of Fletcher and Bennett, of Philadelphia, and cost one thousand and ninety dol -1 at s. Permit me to call your attention to a matter connected with the official arrange ments of both !louses of the Legislature;_ but in which the public at large have an interest. It frequently happened, during the Summer recess, that citizens of the Commonwealth require for use in Courts of Justice or in the. progress of claims for Pensions from the National Oovernment, either original papers or exemplified co pies of papers in the possession of the Legislature. The Clerks have no power to give the orig,inals nor are they posses sed of an official seal with which to au thenticate copies. The only mode of producing the desired documents in court is to subpcena the clerk and cause him to carry with him the paper desired. But even this troublesome expedient fails bee tween the second Tuesday in October an nually end the day on which the Legisla tore assembles, for during that period the Clerk's functions cease. It would pro mote the public convenience if the clerks were authorised to keep a seal and give certified copies of documents file to be used in evidence. The trouble of makmk, and forwarding the copies might be paid for by a reasonable fee in each case; and the official character of the clerks of each session might be extended by expresa enactment till the commencement of thu The contingent fund of the office of the Secretary of the Commonwealth is gener ally insufficient during the year in which the Governor's Election occurs. Out of this fund are Paid the Postage Meissen ger's Salary. the price of fuel printing Stationary &c. both for the executive cnamber and Department of State. The Postage on election returns for Governor and on the large number of letters whic are addressed to the executive during tic first six months of his term, generall .7 - ex haust the fund before the first of Aprfi which day the year commences. 'tit fund of the present year will be quite in sufficient. This is caused by the largc number of circular lettere sent out (inclu ding the Statistical tables before alluded to) in accordance with the directions of the Legislature and in performance of the duties of the office. It will be ,necessary to make some provisions to meet the de mands now existing. and those which will become due before the first of April. The amount allowed annually is'two thousand seven hundred dollars. This sum is more than enough for the second and third 'J.:~.d