Morning journal and courier., 1892-06-20

transmittendum to my successor in office,
 to be used by him and his successors each
 in turn" This book is still in the execu-
 tive chamber of the Massachusetts state
 house.
 The decision of the Michigan Supreme
 court that the new electoral law of that
 State is constitutional is not surprise.
 The law, it will be remembered, provides
 for the election of two Presidential electors
 for the State at large and of the others by
 districts. Its purpose and effect are to
 divide the electoral vote of the State be-
 tween the two parties by securing the cleo
 tion of Republican electors in Republican
 districts and of Democratic electors in
 Democratic districts. It was passed by Democratic legislature to prevent the Re- publicans from getting the entire electoral
 vote of the State. President Harrison denounced 1t as piece of gerrmandering legislation in his last message to congress. Its oonstitutionality
 was attacked in the Michigan courts on the ground that it deprived voters of their right to vote for all the electors. The federal constitution expressly declares that every State shall appoint Presidential electors 'in such manner as the legislature thereof may direct" That leaves each State free to adopt whatever system 1t plesses for the choice of electors.
 Prince Bismarck has some ideas on the Sunday question. He says: The law i'm posing abstinence from Sunday work under all circumstances does not please me, for cannot get my conscience to ap- prove of it. Take this case, for instance: I ride through the fields on q Sunday morning, and rejoice at the prospect of a good crop. In the distance I see au in dustrious workman who is working in his little plot of ground. The law bids me take the man to task, for Sunday labor is forbidden. The consequences may be i'm agined: the man goes home in bsd temper; his wife will hardly believe that he has not the right to work in his own plot. The man gets angry, and he goes to the "pub". The rigor Of the law spells the poor mans Sunday. doubt whether this is the proper interpretation of keeping the Sabbath holy. When consider the mat ter from the gentleman farmers point of view, thipk that if I see such laborer on my ride through the fields shall not see him, but turn my horse's head and hasten away in order to avoid causing un to the industrious laborer, for it might be that my interference with his Sunday labor on the little plot of ground that possibly supplies him with vegetables or potatoes for the whole year disturbed the peace and happiness of his household.
 Berlin indicate that a substantial and needed reform has been effected by the Prussian government. The law of June "A, 1891, aimed not SO much at an increase of revenue as a more equitable distribu- tion of taxation by transferring a larger share of the burden from the poorer classes to the wealthy. It introduced two important changes. Self assessment under a declaration drawn up by each individual taxpayer was substituted for assessment by the fiscal officers of the State, and in comes under $50 marks were exempted from taxation, while from 950 marks up wards they were taxed upon sliding scale, which rises from 2-3 per cent. for the lowest up to 4 per cent. for incomes exceeding 100. 900 marks. The results in the capital show that not only has the~objset chiefly in view been attained, but the revenue of the State has been increased materially. The total amount produced is g, ,75s, ,49s marks, as against 15, ,479, 103 marks in the preceding year, or an increase of 7,279, ,395 marks. there has been an actual de crease in the amount paid by incomes un- der 10, 900 marks, whose contribution to the total yield is only 36 per cent, as against 51 per cent. last year. This re- duction chiefly benefits taxpayers whose incomes are under 5000 marks. The in creased yield is derived chiefly from tax payers enjoying the largest incomes 2,000, ,964 marks from incomes between 30, 900 and 100, ,O00 marks, and 2,371 ,s60 marks from incomes exceeding 100, GOO marks