Year: 1876

sonal property, for the debts Of the owner
that such allowance induces fraud and the
creation of fictitious debts for the purpose
of obtaining deductions, and that the ex-
pense to the State, to protect and determine
the rights 10 personal property for when
which the owner is in debt, is greater than
the same is fully paid for, and hence 1t is
unjust that the owner Of property, because
he is debtor, should be relieved from con-
tributing thererrom TO the expenses of the
Stale.


Without doubt there is too much founda-
ton for these complaints, though the class
irst mentioned could havo no existence In
fact, If listers would faithfully observe the
law, aud appraiso all properly at its just
value in money.


II Is notorious that they do not regard the
law in this respect, but appraise property
at from one TO two thirds its just value in
money, often vieing with each other TO
place and keep the property in their locali-
ty in the list as far below its value as pos
sibe. 1 am informed that conscientious
listers often refuse to sign and make oath
to the list from a knowledge of their failure
to comply with the law.


The prevalent feeling that the practical
operation of the law for the assessment Of
taxes is unequal and unjust, has been, and
is, working a sad decentralization Of public
sentiment. BY numerous class Of citi-
zens it is no longer considered public du-
ty to assume aud pay their full share Of the
the public expenses, but rather that they
have a right TO avoid as much of ii as they
can, even by resorting TO questionable de-
vices. 1t is feared that the legislature may
have inadvertently aided in the work of
decentralization, by too readily passing acts
TO legalize grand lists, with and without
specifying the defects to be legaized, and
even to legalze the omission Of the listers
to sign and make oath to the list Would
not more healthy sentiment he inculcated
by refusing the passage of all acts which do
not specify the defect to be cured, and all
acts to legalize defects occasioned by the
omission Of listers TO complete, sign and
make oath 10 the list according to law, and,
also, by enactlugn law rendering the list
ers personally liable TO their towns and to
the Slate for all losses occasioned 10y their
neglecis OF omissions 10 this respect.


l am convinced that the law 10 regard
to the assess sment of taxes needs a careful
and considerate reyision-such a revision
as will apporlion aud distribute the public
expenses as equally end justly as possible
among all the citizens and upon all the Pc
cuniary interests of the State. Whether
such a revision can be effected at a single
session of the legislature may be dou 1tlul.


EDUCATION.


The importance of this interest can not
he overestimated. More than ninety thou
sand children are in piocess.of training in
the schools OF the Slate.


Their veal or woe is largely determined
by the character OF the schools which they
attend.


These children are soon TO give character
to the State and other States.


The State can better afford TO neglect any
other interest than this, which is SO closely
allied 10 her welfare and destiny.


Free institutions cannot long exist among
a people characterized by Ignorance and
vice. Intelligence and virtue are the bull
warks of all free government.


The pecuniary interests connected with
education are very large. The direct taxes
raised annually for this purpose amount to
nearly 100000. But this sum represents
hardly 1.-THE of what the people of the
State annually expend to educate their chill
dren.


There must be added large sum paid
for text books, and a many times larger
sum for the board, clothing and time of the
children.


But the pecuniary interests connected
with the public schools dwindle ia import
ance into insigDifcance, when compared
with the habits and characters which are
there being acquired. A thoroughly INTEL
ligent and virtuous people, Injured to hab-
its of selG-conirol and perseverance, are in
vincible everywhere, whether in the world
of mind or matter.


1t is not so much Tue amount OF money
which we expend, as the character which
we give TO the public schools, that is all
important. Almost any expondturo of
money, whether for the better superiutend-
euce OF the public schools, or for securing
the hearty cooperation and interest of the
parents and guardians, or for training and
bringing into the service more experienced
and better qualified teachers, If 1t only
serves TO elevate the character of the public
schools and give TO the State more intelli-
gent, virtuous and persevering citizens, is
economical and judiclous. If it fail 10 Sc
cure these results, the expenditure is waste
full.


1 trust that this interest, whether 1t re-
lates to the public schools, or the higher in
stitutions of learning, will receive your
careful consideration.


The report of the State superintendent
will inform you of the work done during
the past two years. commend his recon-
mendation for legislation to your consider
alton.


1t seems 10 me that an economical and eff
icient management of this great Interest
requires auniformity of text books through
out the State, and that there should be Sc
cured decrease and consolidation of The
number OF small schools, which are usual
ly intrusted to young and inexperienced
not TO say unqualified, teachers.


My predecessors recommendation of the
establishment of town Libraries l most
heartily endorse not alone as a means of edu'
cation for the young. but also as means o
continuing the work of education and cul,
ture among those who are engaged in th'
active pursuits of life, and as a source o
solace to declining years.


STATE LIBRARY.


This library, which is very complete il
the department of American law, beside;
being we'll furnished with miscellaneous
works, has entirely oulgrown the room Sc
apart for il in the State house.