The times. (Owosso, Mich.) 1882-1897, 1897-01-15

$251, S401S; in 1895 the borrowed money
and advances amounted to $1,237, 511. o.
and in 1896 the advances amounted to
0,56S99. The estimates furnished the
legislature of 1895 by the auditor gen.
eral contemplated that the amount
would be insufficient to pay up arrear-
ages and the current expenses of the
state government until the tax levy Of
1896 should become available. In antic-
ipation of increased revenues from rail-
roads, which were never realized by
the failure of the house to pass the
bill, and which would have yielded
nothing to the general fund If it had
passed. as the railroad tax goes to the
school fund, the senate finance commit
tee struck out 100000 from the esti-
mates. The increased cost of the insane
and other expenses over the estimate,
made the deficiency Dec. 81 1895. con-
siderably more than was expected. The
cost of the state government for the
year 1896 exceeded the estimates in the
cost of the insane, in the allowances by
board of state auditors, cost of collec-
ton of taxes. advances of money to
counties to pay expenses Of troops on
duty, and in other expenses not antici-
pated.
The delinquent tax list also increased
$129,295. The cost of collecting taxes
exceeded receipts by$93, 647.93; but these
ceasing to be an expense to the state,
and will soon be bearing share of the
burdens of taxation. On the other
hand, much more was collected of de-
linquent taxes Of 1891, and previous
years, than was anticipated. There
has also been collected from counties
$4,000. which was contingent on
judicial determination. 1t is impossi-
BILE to state whether there will be a de-
ficiency on Dec. 81, 1897, but in view of
the expenses incident to a session of
the legislature, 1t Is not improbable
there will be. In making estimates of
amounts needed, Ii must be remembered
that the expenses of the state must be
paid until June 30. 1898, on the tax levy
Of 1896.
Taxation.
The state institutions are becoming q
greater expense year by year to the
people of the state, yet all of them are
well worthy of maintenance. The near
future will demand additions to some.
and in other cases new institutions will
be needed. 1t needs no argument to
show that our educational institutions.
from the rural and primary departments
to the university, should have a fair
and reasonable support. Education In
the foundation of a free government.
There Is no escape from the care of our
penal institutions, though good business
management may make them more
nearly self-sustaining as q whole than
they have been in the past. There are
some of our charitable institutions.
which not only appeal to every humane
instinct, but their support is in the in
terest of the state, both present and
future. The insane, feeble minded. epi-
1eptic Juvenile offenders and dependent
children of both sexes, must be cared
for somewhere, and the question arises.
whether by the state, or by the coun-
ties and smaller municipalities. From
the experience I have gained during
the past four years 1 am of the opinion
that the state should care for them
1t is also necessary that provision be
made for the children from the poor
houses in order that they may be
brought up to be self-sustaining. which
is done at the state public school at
Coldwater with remarkable success. OF
the Juvenile offenders. the boys are
taken care OF at the industrial school