The record-union., 1894-12-17
tempt on the part of the State officers to

there was no authority for the appoint
lnent or such agents, and that when the
State purchases property at tax sale the
delinquency is thereby extinguished.
be concludes: Notwithstanding my
hrst attempt 10 collect these taxes has met
with failure, l am not discouraged, and
shall appeal to the law-making power to
give me the authority TO proceed in this
matter. l believe it TO be only fair and
just to the great mass of the people, who
pay their taxes promptly and regularly,
that this property, which is now with
drawn from the assessment rolls, should
be restored and be made to bear its pro-
portion of the expense of government"
RAILROAD TAXES.
Under this heading reference is made
to the Act of the last Legislature reassess-
Ing railroad companies Tor delinquent
taxes, and the subsequent action of the
State Board Of Equalization, with all of
which the public is now familiar.
INDIAN WAR BONDS.
Referring to the result in the case of
Sawyer VS.. Colgan, in which the plaintiff
was awarded judgment on certain Indian
war bonds, the Controller states that
under the decision of the court in the
case of the bonds and coupons of 1851, the
State may be called upon at any time to
pay the sum OF S69, 81, and this amount
levy"
BOUNTY ON COYOTE SCALPs.
The Controller concludes the chapter
on this subject by saying that when the
accumulated claims are paid the State
will have expended over 500, 900 IN rid
ding themselves of these pests. and this
he is sure is much greater than
even the most ardent supporters of the
law ever dreamed could he expended for
this purpose.
Notwithstanding the most careful scru-
tiny on the part Of the State and county
officers there is no doubt that much fraud
has been practiced. Scalps have been
in from adjoining States and
Territories, and there seems to be no
way 10 guard against il. lie
earnestly recommends the repeal of the
Act granting the bounty.
CARE OF AGED INDIGENTS.
Attention is called to the alarming in
crease in the cost to the State OF caring ior
aged persons IN INDECENT circumstances.
Under the SYSTEM" says the Controller.
there can be no question that the law is
being abused and overriddeu. and / am
firmly of the opinion that if the matter OF
granting aid to the several counties,
cities, and towns cannot be properly re-
stricted under the provisions OF the Con-
stltutlon without taking away the aid
from the private charitable institutions
and under the decisions OF the Supreme
Court it does not seem poSsibie), then the
should be SO amended that
it may be done or the law repealed i'll
toto.
''In probably every State in the L Mon,
with the exception of our own. the aged
poor are cared for by the counties, and
why should not the same plan be en-
forced here? 1t would result i'll large
reduction of the expense, and [ most
recommend the Legislature to
take some action looking to this end"
The expenditures on this account since
1854 amount to 3, 542. 566 90.
OTHER MATTERS.
The Controller calls attention to the
fact that the S2,9SS Al Insurance CoInmls-
sioner's fees due from j. y. T.. Wilson
have not been paid, that suit therefor was
begun and is now pending.
The last Legislature failed 10 make an
to pay the rent of ollice for
the Commissioner OF the Bureau of Labor
Statistics IN San Francisco for the forty
fourth and forty fifth tiscal years, ending
June 30, 1895. The claim still remains
unpaid, and the Legislature should pro-
vide therefor.
The Controller expresses satisfaction
with the operation of the law providing
for semi-annual tax payments.
a material saving to the State has been
effected by the repeal OF the laws grant
ing commissions TO county officials for
the assessment and collection OF State
taxes. IN the forty-fourth fiscal year the
payments for mileage and commissions
to S2S2, 767 66, and IN the last
year to but Sl3,655.
ESTIMATE OF EXPENDITURES
Says the Controller: 1.-The estimated
amount Of expenditures for the ensuing
two fiscal years ending June 30, 1897, Is
Sll 9S4 66, an increase over my esti-
mate Tor the forty-fiith and torty-sixth
fiscal years OF 81, ,66l, 536 66.
This amount does not by any means
represent the entire expenditures for
State purposes; it is the amount actually
necessary to be raised by taxation to
meet the running expenses only of the
State Government already provided for
by statute. The figures do not include
the amounts expended by the Bank Com
10 issioners, Building and Loan Com
Harbor Commissioners, State
Library Trustees. and a number of other
State Institutions having special funds at
their command that are SelI-supportino
the expenditures from which aggregate
upward of 500, 900 annually.
Added 10 the amounts already
enumerated are the sums eX Xpeuded for
new buildings and additions and i'm
proyements TO old, bringing the actual
yearly expenditures into the neigh bor-
mood of SS,0OO,0U0.
Compared with other States, of even
far greater population, this amount is
simply enormous. There is no good
reason Tor such extravaganza. While il
Is true our State IS large in territory its
products many and varied, and we are
now undergoing What might be termed
the creative or formative period, never
tneIeSS there are numerous items of eX-
pense that may be done away with with
out the slightest injury To the States inter
est, anG III these stringent times it shou Id
be the hrst duiy OF the Legislature TO re-
duCe taxation to the lowest possible limit
Tho items Tor care OF phans and
aged ludIgents have gradually crept up
until they aggregate three-quarters OF a
million dollars annually.
The amounts estimated for aid to the
state and District Agricultural Societies
are the same "a were appropriated by the
last Legislature.
My construction Of the law creating
the Office OF Commissioner Of Public
" Works, is that the Office goes ont OF exist
ence March /, 1881, aud / have therefore
provided in my estimate for tue salaries
OF the Commissioner and GIs Secretary
FOR twenty months, instead or two years.
have attempted no estimate oi the
amount required Tor the expenses of his
office.
The amounts estimated for the sup
port of prisons, asyiums etc., are those
furnished me 10y the executive officers OF
those institutions in response To my re-
quest for the lowest possible figure all
economical administration would per-
mitD
Land Patents Signed.
Governor Markham has signed land
patent No. S,527. sixteenth and thirty