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Benjamin C. Marsh, secretary of the League for Municipal Ownership and Operation in New York city, in a recent statement said that the money needed for the purchase of public utilities in that city should come from a tax on land values. Mr. Marsh said:

Frankness is necessary in discussing this question. Municipal ownership and operation would be a failure in New York city, even if all legal obstacles could be removed, and a fair appraisal of the corporations secured, unless we obtain most of the revenues for financing such acquisition through taxation of land values. This is not palatable to some of the advocates of municipalization who are advocating it merely because they want to reduce the tax rate on the land they hold for speculative purposes. If New York city will thus finance municipal ownership and operation it can, assuming no further difficulty in obtaining supplies and material due to the war, sell gas at sixty-five cents, electricity at four and a half cents or five cents, and have a practically universal fare of six tickets for a quarter, if not eight tickets, also provided that the utilities are run by those experienced in the business, and not by politicians.

There are now nearly 21,000 employees on the State payroll. Heads of departments have made requests for 1,237 additional employees. Senator Sage, chairman of the finance committee, is opposed to adding to the number of employees but is very much in favor of increasing the compensation of those who are now drawing small salaries. There is already a movement by supervisors, nurses and attendants in fourteen state hospitals, where the insane are cared for, to obtain better wages and shorter working hours. It is stated that many of the employees in these institutions work more than thirteen hours a day at small pay.

All of the first highway bond issue of $50,000,000 has been expended and of the second $50,000,000, issued in 1912, practically all has been spent or pledged. Because of the policy adopted of disbursing the first bond issue in building short disconnected stretches of roads, a special appropriation of $14,955,000 was made necessary for the purpose of connecting some of these scattered pieces of roadway. In this way, effort was made to connect up with through routes the numerous short patches of improved roads upon which the first great highway bond issue has been expended.

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Appropriations requested for the maintenance of the thirteen State hospitals for the insane for next year total $23,122, 118, an increase of 121 per cent over the amount appropriated for 1917. Proposed new construction, repairs and the high cost of food, fuel and supplies, are held responsible for the increase. Fuel requisitions are figured at $1,579,620, over 109 per cent more than was required this year, with food requisitions $1,941,091, an increase of 64.42 per cent. New constructions and improvements desired will cost $9,020,021, it is estimated. For this work approximately $1,129,000 was appropriated for 1917.

MAXWELL Cars

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7. Forfeits no policy for non-payment of premium after the second.

8. Makes a simple, unambiguous contract, free from all needless restrictions and conditions, and absolutely incontestable after one year.

9. Pays, under the Massachusetts law, cash values of lapsed policies on which two years' premiums have been paid, or gives paid-up or extended insurance therefor, at the option of the insured.

10. All the Company's investments are legally and safely made. Investment income alone has paid more than all death losses.

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New York State women have undertaken to equip and maintain a soldiers' club at Camp Wadsworth, Spartanburg, S. C. The club will provide social entertainment for men at the camp. There will be a canteen where meals will be served at the lowest cost possible, a lounging room, an auditorium and shower baths. The preliminary board of managers consists of Col. George A. Wingate, chairman; Dr. Rosa H. Gantt, vice chairman; Mrs. Chauncey J. Hamlin, H. B. Carlisle, Mrs. Walter H. Schoelkopf, H. F. McGee, E. F. Bell, J. C. Evins and T. W. Garvin. The building committee consists of H. F. McGee, Mrs. Chauncey Hamlin, J. C. Evins, E. F. Bell, Maj. J. D. Kilpatrick.

Last June the State of New York took a census of all the men and women between the ages of sixteen and fifty. It has just been announced by the State defense council that there are 5,815,969 persons of these ages in the State. There are 2,914,909 males and 2,901,060 females. More than half of these, namely, 1,630,095 males and 1,650,775 females reside in New York city. The census was taken by 180,000 men and women who received nothing for their services except a card of thanks from Governor Whitman. It cost $256,000 to take the census. The occupation of each person, when they have any, is given on the cards of the census.

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The State highway department at 153 Lancaster street, Albany, has hung out a service flag containing 145 stars, each representing a member of the department who has entered the military or naval service. Since the flag was made about twenty more from the department have entered the army. Of all the State departments located outside of New York city, the highway department has contributed the most men to the national service in the war. The only other department which has sent more to the front or into training is the public service commission of the first district, New York city, whose service flag shows from 225 to 250 stars.

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According to Charles F. Bolduan of the New York city health department, there is an unusual increase in pneumonia in New York city. He says there is no cause to fear an epidemic if people will observe ordinary precautions. In December, about 250 a week died from that disease in the city. Dr. Herman M. Biggs, State health commissioner says that the conditions obtain in the State as a whole and that the increase has been above the average for the last two or three winters.

State Commissioner of Education Finley has donated to a fund for wounded soldiers in the hospital at the Thiers Foundation building in Paris, the award of 2,500 francs given him by the French Academy for his book, "The French in the Heart of America."

Over half a million dollars will be added annually to the State's income from inheritance taxes as the result of an important decision recently won by State comptroller Travis. This amount, the comptroller explained, is sufficient to pay the annual expenses of the collection of the inheritance taxes throughout the State and equal to the interest on the State debt of $12,500,000. The decision and additional income hinged upon the meaning of an amendment enacted last year providing such tax be levied upon "an amount in excess of " $500. In other words, if the sum amounted to $550, whether the entire amount be taxed or simply the fifty dollars excess. Immediately after this amendment, the State comptroller's attorney, Lafayette B. Gleason, urged the taxation of the whole amount. Because of the thousands of estates taxed annually each involving many bequests affected by this construction, great opposition developed.

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About twenty years ago, a new epoch began when the State undertook the construction of a number of macadam roads, the cost being apportioned between the State, county and towns upon a 50, 35 and 15 per cent basis. As a substitution for the antiquated practice of working out the road tax, when each town abandoned the road labor plan and paid its highway tax in cash, the State contributed one-quarter of the amount. Ten years afterward, the road labor scheme was given up altogether and last year the State paid to the several towns as State aid, $1,950,575.85, while the total amount contributed since 1898 amounted to $17,475,733.09.

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The New York State library school has received its service flag. Although most of its present and former students are ineligible for active military service, the flag has a dozen stars, most of them representing commissioned officers. Among the lines of service represented are infantry, artillery, medical corps, quartermaster's department, adjutant-general's office and Red Cross work at the French front. Besides those in the military service, more than a dozen of the alumni are in civilian service at Washington, while twelve others are in charge of camp libraries at army posts and cantonments ranging from Washington to Texas on the west and Long Island to Alabama on the east.

Edwin Duffey, State commissioner of highways, has filed memoranda after an investigation and hearing declaring that the public interest demands that the State acquire the two bridges spanning the Hudson river at Albany and Troy, one known as the Greenbush bridge between Albany and Rensselaer and the other the Congress street bridge between Troy and Watervliet. The next step will be for the commissioner to ascertain what compensation should be allowed the present owners of the bridges and endeavor to arrive at an agreement between the State and owners.

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The State employs twenty examiners who are required to investigate the finances of cities, formulating and installing uniform systems of accounting wherever requested. The work of installing such a system in the forty-seven cities of the third class is now nearing completion, and a plan is being formulated and prepared for towns, where uniform methods for recording financial transactions are necessary. It has been the experience of the State officials that town supervisors have seldom had previous training in bookkeeping or the keeping of accounts. Under the law, they are not permitted to employ expert accountants to keep their books. For this reason, the plan offered to the several towns will not require any plan of bookkeeping or accounting knowledge in order that its operation may be successful

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Six trolley companies operating in New York cities have been granted permission to increase their fares by the Public Service Commission of the second district. The companies operate in Northport, Amityville, Glen Cove, Sea Cliff and Huntington, Long Island, Hornell, Canisteo, Ithaca, East Ithaca, Newbury, Walden, Peekskill and Ossining. The Hudson River and Eastern Traction Company, operating in Peekskill, is permitted to increase its fare to seven cents. The other companies are allowed to raise their rates to six cents. Rulings have not yet been made on similar applications of three other companies on which hearings have taken place. More than twenty other companies have submitted petitions asking permission to increase fares.

During the last thirty years large appropriations have been advanced for installing manufacturing plant purposes in the State prisons, and to date the total resources amount to approximately $2,000,000. Receipts collected from the sales of manufactured articles useful to other State institutions and municipalities constitute the prison capital fund. Whenever any excess exists over what is necessary to meet the prison expenses, the State comptroller pays this amount over to the State treasury. Since 1910, $325,000 has been so transferred, while the net earnings of all prisons during that period amounted to $1,117,141.03. Legislative appropriations for expenditures incident to additional construction amounted to $165.696.33. During the years 1914 and 1915, maintenance expenditures out of the capital fund totalled $280,000.

* * *

At an early period manufacturing plants were installed in the prisons, but for years they were not self-supporting. Although agents were required to report to the State comptroller, no rigid system of inspection was made, with a result that a debt of $225,000 soon accumulated. This deficit was promptly met, but after that time all accounts were placed under the supervision of the State comptroller who at present appoints the prison clerks.

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