The Massachusetts spy, and Worcester County advertiser. [volume] ([Worcester, Mass.]) 1825-1831, 1831-01-12


that the Institution is chargeable with an expense
OF not less amount in the estimation of the Inspect
ors, than 3 1000 annually for the removal of Pris-
oners from the County Jails, and for clothing fur
nlshed to discharged conviets, and allowances OF
money to enable them to return to their families,
or Tor their temporary subsistence while they seek
employment, Immediately upon their liberation.
These items, so considerable in the aggregate, and
the latter creditable to the humanity of the laws,
have no necessary connection with the support OF
the Prison. They are believed to be peculiar to
this Establishment, and should be taken into con-
sideration, when comparing the accounts of recent
with former years. and the pecunary results of this
with other similar Institutions. With such deduc-
tions and credit TO the Prison for tho labor upon
the chapel, the balance Of the last year would be
reduced to less than 1900 dollars.
1t is scarcely reasonable to expect that the Prs.
en-, under an entire change in its arrangement, and
Government, should be made at once place of
profitable labor. From the physical incapacity of
some of the convicts the short terms of the con-
mitnents of many Of them, their previous habits
of idleness, and, generally, their ignorance and
skifuness, at first, in the work to which they
put, their productiyeless is in no degree propor-
tionate to their numbers: But experience is con-
tlnually suggesting improved modes for their en-
ployment ard for efeoting savings in the cost of
their support BY judicious management, rigid
economy, and strict accountability under the adj
minlsfrstion Of the present system il may be hoped
minish. ard, wita better prices for labor and the
=-esenors Of ths Prison. the baiace may be sniff
60 % the cre it side of the account. The Reports
to #NeA 4 have referred, will be laid before you
aey present, in Interesting detail, history of the
management and condition of each department of
the Institution. particularly recommend to your
ohlcla direction, the alterations which are propos-
ed IN the Hospital, and the further accommodations
winch are required in the yard. If these should be
authorized, they may be executed, principally, by
the labor Of the convicts.
Inc accounts of the Treasury department for
the past year, made up to the first of the present
MONTH show an excess of expenditures over re-
ceIPis OF $ 1851 l6, the former amounting to
) o3o4fo Is, the latter to S 5l9669 IL. This is
exclusive of loans on the one hand, or payments on
account OF loans on the other. At the commence
ment OF the last year, the debt of the Common
wealth, on account of money borrowed, was Sl07,-
500 20; 1t IS now Sll4.l00 90. The balance in
the Treasury was then S29 OPS 80 (; now it is S25-
235 q. In comparing the amount of expenditures
Tor the two years as they appear in the abstracts of
the treasurer it is to be regarded that the salaries
OF the civil officers of the government, for three
quarters only were included IN the account of 1929
while the remaining quarter of that year now swels
the amount of expenses for 1880 1t should also be
noted that the receipts from the ordinary resources
OF the Treasury, have sensibly fallen off The
amount of duties received from auction sales is less
by $4,000 81; and from the reduction of the CAPT
tai Of some of the banks, and by vacatng the char
tiers of others, the bank tax has been diminished
S4,4O2 10. A small proportion only of the appro-
pratonI FOR surveys now going on. and for the hos
pital in building has yet been wanted and the bal
ance should be taken into the estimate of expenses
for the current year. To meet the demands upon
the Treasury and prevent the accumulation of debt
The grant OF tax of the usual amount will be neces-
sary.
My attention has been drawn to a decision of the
! Supreme Judicial Court of the Commonwealth, at
the last term in Suffolk in an action of debt brought
on AVnt
recovery of sum of money supposed to have ae-
crued to the Government, under the Statute OF
loZ2, ch. 81, imposing duties upon Sales by Auc-
ton. The act provides that all Real and Personal
Estate with certain exceptions not affecting the
case tchich shall at Gny time be exposed 10 sale al
public auction or Uendue shall be subject to certain
specified duties. In the before the Court the
transaction was offer at auction to lease certain
tenements for five years to the highest bidder of
an annual rent Tor their occupation, for that time
The contract was struck Off at bid of 81 $50 an
nually and lease by deed of intenture tbereupon
| executed between the owners in fee and tho nur.
chaser. 1t held by the court that t6;s ,rs moi
sale Of Real or Personal Estate und,rf The Statute
mere 0enfs no Estate sold, bit a mere contract to
create an Estate for years. All that was offered
to be sold and was sod," (say the COURT was an
engagement or contract to lease the estate for FIVE
years 1t was only in fact to ascertain the animal
rent IN the form of a SALE" This construction al
though unquestionably sound, and required by the
uScu III tic stdLute, was different from
that which had been practically adCpted AZ the
Treasury, and, in its application, it is apprebended
may seriously affect the revenue from sales nv anc
ton Ii certainly indicates a defect in the law
through which, bya little management, its provis.
ions may. IN many cases, be eyaded Contracts hv
auction 10 lease real estate, of frequent occur.
renee they are made for all periods of time from
single quarter, to length of continuance short
only OF an absolute fee. In prncinIe there car h.
no olherence between contract for lease for five
yeals' ana one Tor nlnety-nlne years, Limitation
not unirequent IN the transfer of real proDertv II
the law Is to attach to no contract Of sale bv nuc
ton, but where the property itself in itS 7rse;st
ing state is the subject Of the sale class of cases
VIII escape the tax, which arc clearly within the
reason OF the enactment. Most transfers NAV he
effected by such executory engagements. AnvIe.s
estate, carved out of greater. is as trulv a new
created interest, rs term for wears ont of ten
ancy IN fee. 1t is intimated in the opinion of tbe
COURT that the sale of an actually existing lease
may pc "ithln the liability of the duty. But it is
manifest, that the duty here would he avaded Nv a
contract 10 assign property less in amount or du
ration or IN any respect other than the lease itself
win the whole interest held under il. The rule
OF construction given to the law. NAV possiblv al
SO DC MADE to apply to personal property. For
hefcnandlze Itself, contract, in form to deliver
merchandise. may. in some instances convenient
~ enough be substituted; and. in lien NJ sola of
goods, there may be only an engagement With the
highest bidder Tor supplies of goods For aught
Ian PeiSSlFt5 AL the raw materials for
ing establishments for other objects. mipbt.
through the Intervention of auctions. Thus be nro
ylded, and their products in return disposed Of
Instead of hundred bales of cotton. for instance
an offer to contract for furnishing this article in
any quantity and for any time might be the subject
OF sale to the highest bidder In this no propsrtv
would be sold, but an engagement only to furnish
property, and the bid, as in the case Of the Lease
would but ascertain the price r. therefore the
Legislature intend that sales of this description
shall hereafter pay duty, the law REQUIRES amend
ment The case decided by the court NAV be of a
class Intentionally omitted. but the construction
winch the law has received will present questions
Of more important bearing. The subject is worthy
Of regard, and | recommend the expediency of re-
nIsng the statute to your consideration. Should
thlS ne done. il may be necessary to prescribe A
houe, Dy which, when the sale is for contingent
sum; OF upon an annual rent the amount of duty
shall be determined - 01J
Inc Important and responsible agency Of :he Land
once continues 10 be satisfactorily and success.
July conducted. BY the judicous ARRANGEMENT.
and personal care and supervision of the agent The
pubic lands are protected from depreciation. and
sales, to considerable amount, effected Dnr;n1
the last year, these sales of various p,rceI, in AZ
ierent parts OF the State Of Maine, equal in onant
y to about hye townships of six miles son,re have
produced S3O,93l Al, and the permits lor The emf.
ting of timber z 0SQ NO wv Nut