Year: 1862

by the constitution upon general fund debt sinking
fund pay into the treasury from its surplus reve-
nues this to the sinking fund the interest for four
years preceding the last paid from the general fund
revenue. Last year the increase in the canal
again sufficient to this obligation To the Legis
laure Of 1861 for the rst time In quarter Of century
credit of the general fund and the consderae policy
the main, Of the Legislature Of last winter in regard to
appropriations. enables mo to state that balance OF
nifty thousand seven hundred and nifty dollars and
nftyone cents stood to the credit of this fund at the
close Of the fiscal year ending with September last.


THE STATE TAX.


The State tax Of three and five sixths OF o mill levied
in 1890 has been paid into the public treasury The net
amount Ave million three hundred and ninety seven
thousand five hundred and twenty four dollars and forty
five cents. This sum includes the ordinary levy Of q
million and sixty -four thousand dollars for schools and
two million hundred and fftycne Thousand dollars
for the canal fund the remainder 10 for the support Of
government The Legislature authorized direct tax or
four and reeeighhs mills for 1851 OF this three-
quarters Of mill for schools three quarters for
canals eghths for general purposes and two mills
for oefrayns the expenditures under the act authorizing
the cmbodying and equipment Of volunteer militia, and
to provide for tho public defence Anticipating an install
ment Of forty per cent from the federal treasury upon
the advances made by the State (Which has been re-
ceved), tho Comptroller to whose discretion the ques-
left by law caused the levy for purposes
be reduced and half MILL The direct for
the present year will therefore be throe and seven
eghths mills each dollar of the taxable property Of
tho State.


THE ASSESSMENT LAws-THEIR DEFECTS.


The defects in the assessment laws found to be
such as to throw more than three orths OF tho burhen
Of taxation upon real estate This is evidently unjust.
The whole property of the State personal we'll real
should be made to its due share Of the cost Of
AS such is not the case, the importance of q
revision of the statutes relating to assessments is mani
fest and especially so at this time in view Of the large
prospective taxation to be apporoned by the general
vernment this State required for the expenses Of the
and which is laid on real estate. Our laws relating
to the assessment and collection Of taxes in the
MAN, enacted nearly half century ago. when property
consisted mostly Of lands The amendments which have
been made from time to time have been so imperfectly
drewn that by resorting TO expedents the owners Of
personal property have been enabled to escape ta4atiog
In Fsome Of tic States taxpayers arc required to
make sworn Inventories OF their personal pro-
perty. remains for you to say whether not this
mode some other equally efficient ono, shall be
adopted in this State The manifest partiaty shown to
personal estate should at engage your attention.
The annual report Of the State Assessors presenting their
views this subject, together with tables Of valuation
and other important exhibits, will be early communi
catcd to you and to that refer you for valuable data
From this will appear that the total valuation Of real
in 1861 is 81 2I 134 4S0 being increase of
than 81 600 900 over the preceding year; while decrease
of nearly 81 c0 in valuation Of personal property is
shown


In this connection feel TO be my duty aludo Incl
dentay the subject Of the extension Of time for tho
collection OF taxes and to respectfully refer to my former
annual and special messages in relation thereto time and
experience having strengthened and confirmed the opin
ions therein expressed.


CAPITAL NOTIFICATIONS RECON-


Inc acts or Ap,r H. 1897 and April IT, 1861, in rcls
tcn capital punishment should be repealed, with
careful saving as to all offences heretofore committed. If
not repealed they should be essentially modified Quos
tons OF the most serious Importance have boen raised in
regard to certain provisions of these acts There owl
donty settled purpose in the public mind to divide tho
crime OF murder into two grades only the most henous
OF which to be punished with DEATH This change has
my decided approval and would believe. to meet


many Of the objections to existing laws law should bo
passed containing definition OF murder in tho first
degree confning to poisoning, killing by lying in wait,
and killing whore there deliberate design to effect
death formed by tho accused prior to the meeting be-
tween the accused and the deceased on tho occasion OF
the assault that proved fatal This would exclude all
constructive murders and render punishment
Aside from all othor serious objections the dcfni


on Of murder in the first degree In tho acts 10 which
have referred includes offences involving more moral
guilt than the commission OF an assault and battery.
commend the subject to your early consideration.


THE PARDoNINa POWER.


Last year fully stated my views respecting tho par
donng power which subsequent has served
TO justify During The year 1861 thore presented 10


me four hundred and two applications Tor pardon added
to this number ninety five cases undecided on tho
examination total for examination OF four hundred and
forty four is thus produced OF these havo pardoned
sixty six have dcnied four hundred and iwo have
muted fifteen; dis hagcd by court anu terms expired
forty one leaving twenty undecided at tho termination
Of tho year. in consequence Of ncompetcnoss of papers


STATES PRISON DISCIPLINE.


In 1861 recommended the passage OF q law providing
for the appointment Of commission to Inquire into the
system of our prison management with reference alike
10 discipline aud economical administration. fe Lrgs
ature, probably for want OF time omitted to tako any
action the subject. Finding, In tho latter part
Of the summer, that the duties connected with
tho raising and equippng of volunteers for the
service OF the general government such
would prevent me from making my annual visit to the
prisons and in view Of the fact that the arrangement Of
the business Of the country might ultimately II 1t
had not a!rcady produced embarrassment. in the prison
finances, and also incidentally affect the discipline Of tho
Prisons deemed it advisable to request the Super nen
dent Of the Albany county pententiary whose long,
innate and successful connection with penal institutions
cuarly qualified him for tho duty, to visit the State
prisons to examine into their police and sca manage.
10 me
IN writing. This he has done. / desired him to make
suitable inquiries in regard to the alleged severity Of
punshments inflicted at Sing Sing, and respecting the
administration of tho affairs Of the Lunac Asylum con
nected with the prison at Auburn also regues ted him
TO make such inquiries would able him determine
II tho recent murder committed at Clinton prison the
result OF any want of proper cht Of any nsu
cheney in the rules or discipline Of the prison. The
suit Of his examinations, though necessarily only
partial, shows the need OF q commission of tho
character above named. As will he seen below
the actual receipts fully quarter OF million of dol
lars less than the expenses OF ths prisons This dile
s Increased OF course beyond what IT would be in
ordinary times, but is due in a great the
mode Of contracting the labor Of convcts would
be unders od as undertaking the abty fahfnlness
OF the several officers TO whose hands confded the
general aud local administration of prison affairs They
have exhibited much interest and have put forth active
efforts to preserve order and to render the prisons pro-
Guctive but the disciplinary and fiscal systems Of
years standing and every test proves them he
very faulty It does appear possible that able bodied
men, or ordinary intelligence. sentenced every for
at least two years, and occupying quarters valued at



able 10 meet their support The subject Is certainly
nature TO invite the most scrutnizng attention II is
my deliberate opinion that when the constitution shall
NIT of the change will be wise substitute for tho
three inspectors Of prisons superintendent to be APP
pointed by the Governor and Senate leaving to the
dens the duty under proper reugatons Of contracting
for the convict labor and OF controlling the
and internal management Of the respective prisons


Discipline and reor Of the convict questions
Of primary importance in prison system and should
engage tho serious attention The subject finances
though but secondary in comparison, is entitled,
especially at this time, to the most careful considcrs
ton


Tbs total expenditure for the prisons during the last
fiscal year including iorty-four thousand one hundred
and seventy nine dollars Tor building and permanent
pairs three hundred and eighty tho, sand ono
hundred and forty three dollars and sixy.ve The
amount OF earnings paid into the Treasury but
ninety two thousand nine hundred and thirty dollars
and ceven cents. large sum, however, remains due
from the contractors for convict labor. Should appca
ton be made 70 you, too much be oxer
cised in ente tanning the Of reeas
erious injustice has heretofore resulted TO tho from
Interference with Obligations OF this character. Ferde
tails respecting commitments and discharges OF prison.
ers, the special and management of the prisons
refer you to the annual report of the inspectors.