The Messages

TIr' reiiriug neaaage of Go?. CronreB, and the inaugural MMfiee Gr. Jerome were eacli delivered tpoa tin opening of the legislatura, at Landing, last week, and (.ach wrre fttf plain, able Jucumen' ting fortli the PNMM condition and wants of the state. Wi' are eoahled ouly tu present them in a condensed torin fa Mt readers, whMi wc c.ipy fniui [lic IVtr.it Kvening News : i.ov. CWMWBLL'l IMUSIi Al 2.:tO Tlwrsday, i. m. Oor. CroeWeU began ihe readlng f hit retiring wfiiifn to tlie two hoiiscs in joint se.s.sion. It - :i sensible document. He begini with the Hl eMM returns, whicli siiov Michigan to have a population i.t 1,684,090 inhabitnnt-, inl in population to rank ninlh in tlie list ut i ; 1 1 1 - . in wealth and rceoureee it ranks m liijjlicr, and is among the stronjíeít in It rdue-.tional and humane in stitutions, in its reseot for public viriur, in its devotion to liberty and nnion and In tlie hold it ha on the afteotions of the people. liiTm Alludin;; to the wondeiliil revival of proaperity, he mentions thal ÜM field "t wbeat ia tab state last year was 8(968,000 bushels, and otlu-r Eun prodooti In pro portion. We aleo prodoeed in 1880; 1,938,000 tons of irou on, _M,s40 tons of ingot copper, 2,076.0O( barreli of alt, '.. poaBda f wool, :t. 110,000,000 fee! of Imnber, and otlier prodocti irhich iwell the total vo.'uiv aarnlnn of the -r .i t ¦- to f ïno,ooo.ooo. I INANCK;The trea.-ury is in a healtln state The receipts fot two vears aii!?ri-ated 85.019.: 000, wtiile the expenditure onTy reacheo B,B&008 and there is now ¦ balance of of ll.5T8.uoo n tlie treatorjr. The conwnt complaint of I buge nrplns of nnappropriated nionev lylng Idle in the treasury, lie x.i.v-, is au error. Xt a dollar has "been nfaed except for specific purposes. I'he large balance simply representa moneys appropriated luit not yet called for, and tliis balance drawing :: percent latereet lili nquiied. ¦OXDXO DKBT. Wc bare BMHMJT in the tn asury more than sutliciont to take up all the bonded debt of the state, and all tocti obligaUona would have been paid of eoultl thi'V liave been ubtaineil evi-n :it a liberal prciniiini. The total nnoniit of lioncN OOtetandiog i 1006,148, ot which $15,148 Is overdue and draws no interest, 8591,000 fallí dne in 1888, and $2'J9,00O in lSIMt. After providIng for the paynicnt thi debi there will stil] bc $318,893 lelt of the ilnklng fnnd. The COIMtitOtioil reiUires tliat lUOh lurplut alter "exlntruiliinent" of tlie public d tri tball lie added to the prlmary achool interest tand. The queatioii haring arUen vhethet the word extinfraiahment may lie lield to apply to the period hen full provisión is made for payment of the bondí, a comlition alreailv reaohad, or iiiim be construed to mean the actuaj paymenl and ( ;uireH''ti.iii .t Un OUI hond - a condition whi.-h cannot be reached for many yeart, the case Ikis heen labmitted to the snproine oourt, hut a decisión hai nol been had upon it yet. If the actual payment shall be insisici ,,n before the surpliu can be used tor the benefit of the school fund that inrplua will then liave beconie very laifre and will iiavi' remained idle for manyyean, and in cast; of such decisión the governor raoommendithat a constltnttonal aatendment be submitted, providing for its earliest distribution. He reciiinniends also that the conittitution be amended ao M to make the revenue froni the .-iiikin fund applicable to other purposes than the support of the school al the optlon ot the legislature. as there is erave dftBgêr Of the schools baring more than a healthful support and cf the revenue being misused. kJUMXnm AND TAXATIOM. The aggregate assessed valuation of tiit Mate is $4-4H,427,OOO. This sum does nol probably represent more than half tbetnH value assessed. and. takinr into aecounl the property tlmt pys specitic taxes and lliat is exempt, the total real valuation probably reacties twelve hundred millions. The tax levy for state expenses lor 1881 U one and 278-1,000 of a mili on the dollar. Th is lias been bout the usual rate for eight years past and will probally not be diminlahed for the next two years. Recent lt-islutiou has trangforred to the state a large amount of expense formerly borne by the counties. Thus the transportation of convicts from the place of sentence to prison takes annually $18,000 from the state, and the law assuring the state support of patients in the asylums after two years of expense to the counties takes f88,000 more. The new state institntions will need large appropriations, and the coat of maintaining the new capítol building is $a,000 a year against $8,000 the old one cost - all of which facts are mentioned as a caution to the legislatura that lavish appropriations camiot be indulged in without au increase of taxation, satisfactory as is the present condition of the exchequer. STATE LANDS. The state held September :th, last, 2,71!l,OOO acres, and the amount eold during the year w:is 04,000 acre-. I.ejiislation is needed to protect the state from loss of taxes on part paid lauds, a recent decisión of the supreme court prohibiting the Withholding of patents until taxes had been paid In ful!. The amount of unpaid taxes on nok land is quite lar{ and the issuliifi of patents has been suspended till legislative aetion can be had. STATE TAX LANDS. The lands bought In for the state at tax sales, know ii as s;ate tax lands. are steadily accumulating, the amount on which redemption had expired last October being 13,085,541. The tpparent titie to tbate liids is in the state, hut the ÜUfl II quMtioned on account of defects in i ments and subsequent prooaedingl wliicli destroy the validity of the sales. Legislatiou is ueeded to reniedy the dillicultv and enforce the payment of sucli taxes', and for this purpose it is recommended that the state provide blanks for every step from the MMMmeat to the sale, and the township be held Hable for the blunders or eva sions of ollicers of their own ehoosing. Boom plan slum UI also be devised whereby all land dulinquciitsof taxes could be pas- ad to the state or county and held for a series of years with the right of redemption on payment of taxes and interest, with a proviso that failure to pav ibould bar any actiou for recoverv. state mniutmw, AU thi state nstitutions are reponed in ¦ Mtietaotory epadttton. It is the iluty of the board of eorrections and charitie's to inspect and report upon the condition of the state iustlttitions. It should be made the duty of the board to report to the orernor in writtng at the close of eaeli flaca] year, pi cedinjr the session of the legislature :i statement ot' the appropriations needed tor each. The dally average of coavicts in the state prisonlurin; tlic laat y.'Ui ni Bil) and the carnings $18,612 over all current expenses. The state house of correctiom at Ion ia has been a net cost to the state during the past year of $15,864. The daily areiace of imnates is 383, at a yearly oost of $33.36 per capita. It is reconiniended that the lavi be aiuended so as to prevent inferior courts from sentencing persons to the priem wfeo an convieted of trival eflbuee, inerely to enablc JuatiOM ol the peace and constables to protit by the fees. The state should also bê relieved of mueh ncedlesa expense in tranaportlng prisoners to and from the prisous. The reform school has prnvided for a daily average of 311 boys at a per capita cost of $96. The board of control asks for an appropriation of f lii,7."0 for the onstruction of a ncw cliapel and other improvenients. The state public aehoo] haa eared foriMchlldren auring the veer al ¦ per capita eoat of f123. The number in attendancc at the institution for the doaf and dumh is 243, and the institution asksan appiopriation for the next two years of $83,2000. Both of the asylums for the insane are overcrowded, and it is recommendcd that the liarmless imbéciles be removed and cartd for by their Manda, to make room for the treatnient of enrabie hlMT Jiatici ¦!- Mütistioj furnished by tlu wperintendent cf public instructiou show lliat the state expends for education everv ycar more than doublé all other expendes of the state, and yet 120,000 ehildraa do nol uitend any Mhool. The university last year enrolleu 1,430 students, a greater number than cvor befbre. The agricultura! college enrolled 264 students, and is better equlpped than ever before. STATE LUÜUKY. The state library, exclusive of pamphlrls and duplicates, contuintSO, ir." volumes, including au cdition of 1,015 boojci in the past two years. The law library is the best in the" state. If the librarían would furnish a list of books and the aiulitors would Inspect and eertify to their condition, the same end would be reached as sought to lie iircompli-lied liv ttl invrntory act Ot ¦-i'n. CAPÍTOL. Tbe -tate OWCt not :i dollnioii etpitol, n hlcJi II meet all needa forrean tocóme. The lis liaviiig tboroughly dried, fretcoing and decoration in Keeplng with the icter cf the bOUdlng ihonld follón . U.UMINATINO OU .Mure oil has boen iuspeotcd tlian tonner lv, no tertoai Hcciili'its ure bappsned, and UM l'eo turni-d a -urplus of f9,4M.tt Into treaaory, lo the eredU f the general fond. SI. JIAKY - 1 UU -Uil' i ANAI. did its lafgeet bwtaMi ImI vear since OpenIng, peaalBf a toanajce ot 1,784,896 al ai operating expenae ol 183,437.34, whlle tin i rereone wm$44,5oí.78. Thereduc tion in tolls picvi'iiti'd in of n-vr mie In proiiortion to the inONUtd taMlDflH The si. iic ohcs Dothlnson theoMutl,aa there is :i credit ot $48,064.79 la t:ivor ol tbeouial rund. )n ocoantoi the nwtr ¦pproaofa oi praten) legUUtta) leitlnn, noiiction Ims been teken on theofflcW noMcc tiiat oongTeM liad authorizcd nersT.uy of war toaccept a truiist'cr oftlio cana by the state to the reniral govcinninii. ahd the matter i ttOW jfiven to tlic legtala ture tor action as lo details, with the ree oiiimendatioii that it lx! transfern-d iniint'dialelv on conditiou that it reinain furcvei free MII.tTARV. The thrce reglmcntsconstitutc a bripade of 1,798 men and offleers The authority glTen for inercasing thcforce hasnot been OMd,M it m deemed anneeeeeatT. The last cn,aiiipmentcost$21,T7.r,'.i. The militar} aiithorities reommcnd that hereafter encDDpmenti beheM onlyoncc in twojtan and lor tM) days, in which the governor concurs. The llliiwllj for au eflectivc forcé ol" milita is increased by the prohlbltifin of the BM of federal trOOpi i" I state as :l pMM ' i'initutus. ISSURAXCE. This clan-e refers principallv lo the neccsiiy ol etUbltehing the life insuranec . ¦,,,,... ,,";.. m. tl.u t ¦¦ t .- iipnn ii illi-taiilial da-i. l ir llie'protcction of widou- and orphans tlicy -hould lc reqoind tO keep OUt of sjicciüation, etc. The rcpeal ol the plate-glas insurance law Is air.iin KOOBtmendcd. and the pMHfC of n UW Inolndlng plate-jrlass, accident aml -team boUar insuramr reeonimendeil. RAII.nOADS. They havcflot been adequate to the requirements ot the tralli'. There are 4!) corHrations in t lic state, with 8,918 miles of roal, va inercase for t vo ycare of 354 miles, ol wbich 98 were luilt in lHT'.t :uil 261 in 1880. The revcinie tor 1879 for all companiet dolog boaineali the state was 848,943,860.78, an IncreaM 't more ihan 7'.. per cent. over 1878. T ie 1:10- eai nings lm 1880 wiil ezoeed 187 abont 18 per ¦ ¦il t. The lacraaae of adils largeiv to the rerentte of tbe state, ind the taxe foi 1880 will re.ich trom lASOXW tti Í57S,000. Steps are being taken toconnect tbe iicw Marqoette roaa witli the Northern l'acilic, and make it part ot' that principal line. over which inen-liMidi-r mav PC transponed fnun Dulutli eMt I.IIJIOR I.AW. Xumber of dealers ia 70 oountles, 4,ii."il ; tax recieved from same for 1S79, $478.20781. Henzie, Chlppewa, Delta. Qaldwln, l-lr Koyal, Bcboolcrmfi and Wexford have falled to report. FISH CII.TL1U. Atti'inion callad to report of flal eommh sion. COMIMI.ATION OFI.AWs. Kxplaining wliy lie vetowl the bill passed on the last night of the lust session providiiifi for ¦ ïieu' compilatioii. and a new bill recommended; that the same be passed without delay and a compiler selected, who shall make a report of met as need modifleation, eliniination, etc, befort the time for introducing bilis expires. ASSISTAST ATTOnNEYMtEKEltAL. The state suffers for want of a competent legal adviser at the capital, and as it cannot be exnectcil that the attoi nev-seneral will remove to Lansing and devote his time for $8!!0 a ypar, the governor should be authorized to appoint an assistant, u ho would takc up nis residence it tlie capital, leaving tlie attorncy-general to attcnd to the more important cases and matters. The whole sHccess of this proposition depends upon what salary will be paid tlie assistant, m an efficiënt lawyereould bein duced to take theplace. Atfeution is called t the surgestion of the treasurer for the snbinission of questions affecting only the Intermtl of the state, throughthe attorneygeneral_direotly to the supreme eourt. ISTKRKST. The recomniendation made two yeara ago for the abolit'on of 10 per cent. contracts, and substitiiting 7 per cent., repeated. MISCBLLANE0U8. M cans for the improvement of our roads, preventin erection of dangerous buildings, protecting the forcsts and indiacriminate destruction of rame and flsh should bc considered. CONSTITt T1ONAL AMENDMKNTS. A constitutional amendment is recommended prohibitinc the attaching of riders to appropriation bilis; and onedisfranchising any person who has been corruptly engaged in purchasing or sellinr votM ISTKRNATIONAL BXHIB1TI0N. Tliis clause relates to the appointment of commissioners to the international fair to be held at New York in 1883. ANN1VER8AÜY OF THE BATTLEOF VORKTOWN. Relatin to appointment of Philo l';irs(in u ïncinhcr of committee of tmngo¦enU. IN MKMORIAM. Keferring tothcdeath of ex-Gov. Hobert Md'lclland, Gov. Wm. A. Howard, cxCongressman Henry Waldron aml Beoator ('liamller; and to the appointinent of HM late senator's successor. CONCLUSIÓN. Gk)T. Croswell refers to tlu; kindness geoerouly extended to blm by the people of the state: l)cars ti-tiniony to the ntcjrrity of sulioicliiiaU' t-tate officers; refers to excellent ftntnelal ttaoding of the state; the work of connecting the two penínsulas by a band of iron; the public spirited policy whicli lias pievailed, and conchnli's: " WUatever may bc my lot, whether in pmperity or adreraltr, it ihall be my aim tu bf a co-worker with you in all rflorts to promott the best interests of Micliian." UOV. JEttOME'S INAUGURAL. We takc tht' following synopsis uf (ov. .)erome"s inaugural message, trom tlie Evenini; News. It imposRibleto publish it in full, bat ;ill ol the maln polola are given : The message opam with congratulatioii. Michigan eaa boast a civilization based on tree labor, tree schools ii ¦ ballot and freedom of raUgtom opinión ander this civil ization, the energj of lier people, iind the Messing of ProTidenoe. ntcnlsan'i prodiicts in 1S7Í) (tlie latest aunuai itatlltlcg gathered). in hun erops, timber, ininerals, salt and tish lgregfttd f169,500.000. The namber of fanns oooupled In 118.M1, covertny 10,977,105 tent, ii, 17,209 Improvad - in averag'' ol 83 l'.t arres per farm. Tlie iactoiïo ol' the state ffin eniployment to thonsandsot'skillecl niechanic8,and in )iroress keep t'ully abreatt of any other inhirit their productions are uot included in the above Bgont. Our stato excels all others in i's capaeity for salt and lumber lroiluctions; ithasthe largest copper mines andjthe largot iron mines in the world.and ilso the inoal extenslve tnth water liiieries kmmii. To develop these TMt resources an important question i IMMIORATION. Therc are uiillions of acres of good farniinj; lands in this state vnio!cnpied. The network of railioad-) in the lover penia sula, and the proipeotive coinpletion of the Detroit, Mackinau tfc MvqiMtta road at an early day, Opened DD to easy access a raat extent of unoceupied farming lands. The intlux of settl. rs would enhance the prosperity of the state. Michigan should secure her fair share of the vast imniii:ration to this country from Enrope by making known her advantages in land at moderate prices, her admirable school sygti-m, cte. The time is propitions, and the st:iii baj a large interest in inducin; immlfntion boa of the vast traed of onsold school land.-. STATK I.AMiThe nuniber of acres of state lands lubjecttosale Sept. 30, 1890, wm 96081.88. There were disposed of during the year '.4,040. li: acres tor $186,864.., leaviutf $30,853. ol) still due thereon. The receipts ot the state land office on account of lands sold during the year, tbr principal, interest and penalty, received on made in former year?. and from other sonrers, was f287,919.93. TKC8T FINÍ I.AND-. Steps should bl taken, f possible, to realizc a lurger amount than the present m tem can bring for lands held in trust for the aj,rricultur:il college, as they should produce a fund the interest on which would place the college on a sound flnancial basis. Careful consideration as regard9 other trn-t hould be had ntAMT iímiSiiicc riant tu thr (teto by conjtreM a 1800, and fiiilure to patent, inany of tbeM tanda bare been (oW by tlie gorerunaent, and ut oocupled iy peraon vho purchand In _'. "d laith. oouri have held that the conffretstolial (trwi oompletely lareitod tlic title In tlie ttat and thal subaequenl eorenment hIim t vuid. Suoli legtelation thould )¦ had u irül adjuat ml ralea the landt t theee -ittlcrs on paymanl of tlic miaJmun I ¦¦¦ lo ÜM iate. FAZU0M rutT-TAU) i.aniis. l'oi fWral year there was eoilecta and patd In the st:t tmuary fr taxe on part-pald landi the wmof $9,826.67 Tbere la ret, bowerer, a large amount n thb kinii of i.i M-i doe utd nnpaM. A tbere are duubte ai to tlip correct rul I foUow la dealiag wttfa this daaa of landt tbc exMng lawi iwed careful examlnatlo and necetaary modttoationi l.juld b made. lt baa nol baen deemed neoeiaar; in i.iiii tor tale any ot the lumls forfelt lor noa-payment oí taxee; bat further lef ishition DCOetiarj to oairy inici t-Ilcn tli provUii)n. et the aw in regard to tbm laxef. at ( ltkw. Thf edncatlsnal work of the (tata il ii excellent condition. and (hom inark prognes. In Iho, n the 8.36S school dil tricis tbere were M6,ñl chlldren betweei 5 and 'Jd .ars of age, of wli.nn 369,66 ware attendlng school, betng tausht by 13,948 teachera, of wbom 4,w9 mn n and 8,77 innen. Tlicse tachen re oelred In wagea, men 714,M7.36, womei 11,909 (16.64. There were '1,400 schoo booaea, wlth 448,099 dttíng, alao964prl ate and wtoet (ehooia. The eattmatoi ahif of ichool property was x,si?7,N44 and the one-mill tax prodooed $879,757.93 whlle the dlreol tazea footed op at $'.'.1171.(i7.l.:)7, and these with otlicr reeelpti ag gnnted f9,998,609.97. Thegroai expon sos of the nhoota lor 1880 wal 13,109, 915.14. These statistics all show niarkei lrosress over 1870. Beoommendatlom of the supentenden of public inr-trnction a to the unit of ter ritory and the choice of oxamining author ity, remortag tlie Inflaeooe of the politica caucus, kW., are coimiiuled. and the hope is expreated that the robjeel wlll receive moh attention from the legislatnre as s Impórtanos demaada. KIN AM H 'l'he slat.' ti nances are in excellent, oondition. The balance in the treasnry Sejit. 80, 1880, waa $18,643.01, beaideafaoaÖW o( Initcd States boiuls in thesinking fund and the amount of speciflc approprlation impaid at that dale was $18:1,71 -' I llnNHED DEKT. The bonded debt of the state was reiluced $04,000 during the past two ycurs The funded and fundable debt, Sept. 80, 1890. was $800,000 in interest bearlng bonds, and $15,14'J.!)7 in non -interest bearIng bond- a total of .f.to.j, 140-07. The cash in tha treasury npplicablc to the paynient of this bonded debt is suffleient to pay it all and leave a sinking fund surplus óf L808,740.80. There are $730 of "old treasury notes" out, and they should be calleil in by a time certain, and If not preented for ïedeinption thcy (hoold be outlawed, in order to clear the books. Thejare piobably long since lost or destroyail. The trust debt of the state i. $8,006,603.39, and there are held $8,052.63 in railroad and otlicr deposits subject to draft. The question as to the proper construction to be put upon so much of sec. 1, art. 14, of the constitution as refera to tbc dis posal of specitic taxes has now becoine important. If the term extingnUhment used therein Is fulfilled the fact that there is now in the sinking fond $HS745) more tlr.in (nfiotent to pay the bonded debt, that and future aociuniilations will be used for schools. The aupreme court now lias the subject under congideratiou in a case before it, and if it hold that extinguishment is not fullllled until all the bond are paid at maturity the temptation to extravagance from krge accumulations will be so great that steps to amend the constitution so as to remeily the dlfflculty are recoinmended. SALT. Michigan snit manufacture began 11 1800, and there are now 119 s:lt blocks in the Mate, the salt producing territory covering over 8,000 square miles, divided into nine inspectiou districts. Michigan sak now cqiidls the best, and the producing capacity now excecds 3.000,000 barrels per aiinum, and is rapidlv increasing. It is an important industry of our state, and should be fostered by protection against the Canadian article. STATE ISST1T0TIONS AND STATE OAI'lTOl.. Appropriations have been made, aggregating 18,876,029.88, for the purchase of sites, ereetion of buildings, aud for permanent im pro vements of the dozen tal institutions.tiesides $1,609,8.58.31 for capítol buildings (old and new) and offices. Inyentories taken annually of the various institutions show a large increase in value over their OOM to the state. TAXES. The present tax system is (tren a thorOOgb overhaiilin;;, and the claim made that under it the local assessing offlcers loM in terest in the final collection of the tax and have less to stimulatc thcm to aocuracy. The state has Inretted an immense sum of money in tax title purehases. Penalties, interest and expenses have been charged up to the lands, until the amount, thus augniented, is now more thau f 3,000,000. After these lands are sold to the state they are subject to assessment the same as though no sale had been made, and the ttXM thus levied, if not paid, are aasd to pay the oblixations to the state of the ownafalpt. cities and counties. This condition ol things should be met and disposed of, as delav not onlv adds to the burden of :he state, but eventually causes the lands o become useless. In many cases these lands are abandoned by the owners, having taxes charged against (hem in axoeM of thcir value. If their value is greater than the charges, however, tlie latter in many cases have reached such a proportion of the value that the owners omit to pay the taxes, and rely upon the courts MtUng uskle the whole amount acciiinulatcd. for irregularities, rather than ];y the full amount. The doctrine luid down by the mpreaM court in the decisión of the case brought against the supervisors oí Munroe county, being an appliration for a writ of maudanius to oorapel thcm to levy a tax to cover sutng lost on state tax lands sold by the state tor U)MI llian the amount of taxes and charges thereon, is, that where the state settled with the counties and took these stjite bids in payment, it could not thereafter compel the couuties to make good any kMMB the state might sulfer in consequence of its bad hargains. Xow, the state, by permitting the counties to turn over as absolute payinent state bids of the charaetcr before mentioned, has accumulated a burden that it should lic relievcd from. There is no recourse to the coiiutics, eveept in cases where the tax Mie lias been ct aside by competent authoritv. Sonie system of taxation that shall be fair and just to the taxpayer, and at the saine time efficiënt to collect the termast ol the tate, must be adopted, or the state will only be saved from bankrnptej by continuing to levy and collect taxes, ás at [intcMt, trom Mie resident, taxpayers. It punible, such a plan ihould be derlaed, m fair and just as to satisi'v the taxpayer. and induce hiin voluntarily to pay his tax, and at the MOM time, it he rrflilM, eompel bina to dlaehaige his duty to the state. The public have so little contidence in the Talidity of tax-titles, that the s.-tem of Impoting ixressive interest aud penalties has failed to stiniulate the payment of taxes ; on the eontrary it lias caused litigatioi; induwd by the hope tliat for less expense sonie error in the proceedings connected with the assessment of sume of the taxes could -be (band, lor which the sale would be declarad void ; tberefore, for the purpose of disposing of the tax bids now in the name ot the state, and the liens acqotred thereby, I recoramend that the law M si niuUilied as to permit redemptions and sale under existing laws, of lanuscovered by such state tax bids, upon payment of the sum or sums paid by the state to the county, with laterea) at sevun per cent. and the actual expense incurred thereon. k.uu'Be to pay taxes on non-keuident LANDS ix the primar; cause of the difflculty, and in dealing with this it is well to consider what would induce owners of such lands to pay their tam : 1. The assessment and proceedings must be in accordance with the law as adjudicated by the courK and the appraisal niu-t be correct and jubt. 2. The state mast coniply with the law in order to j;ive good tule. The SopraBM court holds that au illegal awessinent in any one part, where sale is made for the entire sum, void8such sale, as so much of the land as was sold foran unlawful tax was "takintr property without due process of law," and without rendering compeii-aüon therefor. To reinedy irregularities in the priman work of lcvying taxes the complled laws (sec. 986)8hould l)e amended soas to provide for a board of review in each township, instcad of leaving review to the i-upervisor alone, who under existing law reviews bis uwn work. This board should also bc empowered to examine and correct the MMM 'Contlnued on 4th page.1 cn. MÜOMK'S INAl'Gl'KAI.. Continuo! irom .¦¦! pB.j nuiii roll. [tlafmther reeouimeudad tlmt the judge ot probate, prosecuting ailoi in v and L'inini v treasurer, in cm-li county, sliail consUtnte a boud In the natura "f u loard ot review, t ¦ In ui the proper offloerS sli:ill ubmit all ihis prnposed t ! leTledmcta year. Thev shniild hem :i)l complainl. correct all errara, and only m-h ñau should lrvied hticI MMMed U lUCfa board - tl :i 1 1 determine and certify to V legal and proper. It is lurthcr racommended wb-n the titlM made bv stateson tax deedaare ad Judicated roid, themoney origiaally paid ui the state on swh pnrchase shall berefunded In tlie owncrof sueh titlc tvitli interest, and that thr MBOnnt a refundid lie OOJLTged liack tu the proper eOttAty, and by the omiity to tlie. tOWBébtp or'rily uhcre the laiul i -ituatcrt, and bc MMMd M n jected ¦IN. It is :ilo recnininendfd that the law be hi moditicd tliat DO penaltie beimposcd, ;mil that the r:ite of intervst on taxcS returned should not excfed 10 por cent. Attciition is alitocalled toan apparent courliet IniectiOM 1130 aud 1131, whicli should be made to harmnnii . The foregoing ts giren asa partml reine dy n the uirectiou ot' progresa, that inav lx; oonpliad with without the care and labor that coulil not be accompllabed during in onliiiai In connootion with other work. A coinmission for complete revilion is rerommended, and in order that the werk DM] bc thornugh and beneficia] -ach rnimnisajnn iboald not be reqnired to report before neM leMiOB. Suitable provi-imi for the py and expenses of the i-' 'iiimi - ' 'ii pboula be iiudi' if.ii bè apl'i'int"''!. -1 I tl LIUK.IK1 The nainber of lxxk. is reterred to, m In Oor. CrosweM's exaugural. TkeexpessM of the past iivii ve:ii. lor patchaW "I l'ooks, ite., .:re'i:{,0;{:!.8."), and for the nexl twoyearathe librarían aaki $S,000 fot the same purpoaea, A properly prepared catalogue il"' tnucli tiei'dcd. I Mi; I MVKUSITY. Thcre. 1,480 todeatt dnring the w-ar endiug Jnne '¦. 1880. The Institiitlon - tobe in B healthy. ViflwrolM eondilion. impruving In etlicienrv, aml e-peoially ín discipline. wantasboald be UberallV provtded for. A llbrary tmiMin Is mach nveded, and ieiUe,-l ol tbc Col ati anpropriation for tilt parpMN is lavorably recoranicndi '1 The raQMat tor a gymnasium approprUtion U BdbmlUed tbr conaidemtlon. -I IK fOHM 1 H BOOL. The uppropriation asked for the comini; two yeara U 139,000. The managenau for all aineniliiient of the law o as to provid.- for paying the cirrrent expeuees trom January t'i April, In other year aow utvprovkled tor untll after the appropriatioti are made). The estímate and reqnett arr eoDsJdcrad raMoaaMe. TUK AORK'I I COI.UKttE i doing a noble work. The wkole niiinber of gfaduates todate is 211, of wlioiu 2(! were of the claitó ol W!-Wi. Kor the year onding September :. 1S80, the .'xpenm axeeedea the receipu $40,691.57. Ainoiiu" the ooltege wanUarea baildiag f or the atorage of taim aad ¦ gimin bant, h i'ne-proot building tot a museum and Ilbrary, addttiona to Che chemical btboratory building and apparataa. TkM wants, with the reasons for tiiein se) ïoiih In the reporte of the ooilege otlieers, are cominended to the considérate judgment of the legtalatore. STAXl 1:1:1 OaM M HOOL. The wliule numberi'l boyi oommitted to the school trom opening, Sept ¦.'. L8M, to Sept W, lHsii, tu 1.8H, and there rara IS innatas at tha last nasaad date. K"r the next bieimial perlod the board ot' control aaks $98,800 rorcurreaU expenaesaad $14,180 fair special (builiiing anfl repaira). The iiKstruetion to the boys teeoM to be thorough, educatlonally and imlustriallv, and the requMti of tbs board areduly snbmlUed. wat] iTHi.ii -1 hoi i. i iiiii.H ami. Tberc were -JU-J imnates at the Jaaa ot the liseal year, ilniin whlch the average number f InmatCB waa W7, Mpported at ¦ijitui oost for the year of $133.33. F. ir the coming two years the board of control aski $81,600 forcurreut expenses, etc., and al-o requeatt a modifica tion of the In as to the time of iipprentiee.-liip. The ni-titution is well nrth fuatariug care. -1 ATF. HOUSE OF COnKECTION' AT 10MA. The ejtBcnaes orarearnlnga by priaoaen for tht year endins Sept 30, 1880, were 18,aO4.lK- prlncipally fromthe het that -h"rt terra men 111 a borden tbr support. eoatraeton refnsmg to ate men in for laai than onc year. The managers cali special alteiition'to the contlictin DrorMoni of the Matate th regard to the charaoter and kind of offeoden lm shall bc sent to tliis prtaos, thp expense of transportatiou ot' to the )rison, togeuwr with an estímate of the OOM of sonie extra tooi-, -uifrical instrumenta. fuRtitureand repairs, aaiountlBg u $2,'.!00. MI lili, ÜS STATE rilISON -e, to hf in cood condiUoa aud well managttd The hist tiscal year shows net earnings or 10,612.01 over expenses. A reccntiraprnveinent the establislimcnt ofaschoiil for the instruction of convicts in the priniary and Intermedíate grade. Attention is called (O the fait that there ie no law direetly authoriïing the trial of ¦ convict during his imprisonment for olt'en-i ¦- while serving hi8 sentence. Murderous assaults are Hable to lie made by convicto, and the olBcera haye no protection in law- no protection at all, in faet, except the cudgel. This should uot lx;. THE RWOBM Sf HOOL l'OR OtBLS. The estiraates of reqnircment-s for the coming two years ($71,000) seems absolutely necessary; and in order to grade the iris properlv, and to provide for the uurnber that will undoubtodly be sent to the school, as well as afford proper schoolroom, and a chapel, the board will ask for $60,000 more, orSiai.OOO in all. The work having been nndertaken by the state, it should be done iii a manner to insure sucCC8S. The wanU of the board are worthy of Renerous treatment. SCHOOL ÍOR THE BLIND. Xo site bas as yet been determined iijKin for the permanent school. For their temporary care, a building in the city of Lansing was leased f rom the society of Oddfellow for a limited period, where a school is now in progress. The building is not adapted to the purpose, and shoulu be occuptcd only u uring a reasonable time wherein to prepare a suitable place. INSTITUT1ON KOR THE EAF AND DUMB. The appropriation asked for 1881-82 is $80,000, also specials aggregating $3,200. These appropriations are commended, with an extra commendatlon of the reanest lor $.'0J (araong the specials) for flre hose. EA8TERN ASYI.UM AT I'ORTIAC. The linancesseerato have been carefully luanaged, and the fiscal year closed without a detlciency. An embarrassment to the financial management is the fact that the asylum bas no cash capital for current expenses, itó receipts for such purposes coming only after the board of patlents bas beeu paid.' This causea a hand-tomouth policy that is not economy for the state. The special appropriations of $28,000 asked for should recelve careful attention. A fetnale physician as assistant has been appointed by the board, and her ariary must ;üst be provided for. THE KALAMAZOO IMSA.VE ASTLCM. The trustees ask appropriations for special purposes aggregatmg $86,400, of whieh $43,000 is for new heating apparatus. The latte r change is purely on the score of economy, as the system of 20 years ago, still in vogue there. is wanting in modern improvements for economizing fucl. This change should be made, and all the appropriations asked are worthy of careful consideration. Attention is called to that part of the místeos' report in regard to the employmcnt of a femalc physieian, which, if approved, will require an additional appropriation of $1,000 for each y.ar THE IXSANK. Thi uiifortuiiate class deserre guardián oarc tempercd with Christian charity and kindness not mcasured by ordinary commercial rulo.s. lts number is rapidly iucreasing, and the two agylums are overcrowded, while aiplications for adwtaaton continue to come. In all there are about 800 insane cared tor ontside the tatr institutionH. Michigan is behind many ot bef sister states and Ontario La provisión for the care of the insane. What shall be done to meet the demands now upon u. aml the nercase assured by the growth of popuiation'.' After a long diasertatioii on the general subject of the care of the iusanc, and quotations trom medical authority, the governor is convinccd tbat the poor-hou?e 1 no place for treatment and cure of the iiisai.e as a class, and that a reort thereto Is a retrograde movcment. He thercfore recommends prelimiuary tP8 for the erection of another asylum building, similar in purpose, plan aud grade of provisión tothe asyluins alrcady built ; also that the rule for adiniission to our asylums be eulargcd so as to cover dipsomaniaca. ACCOCNTS OK STATB INSTITCTIONI. A uniform gygtem of keeping accounU at state institutions is recommended, and the sug$etlon made tbat one or three expert be appoüUod ¦ ac iemporaril] systein for consideration of tb proper au ilmrity. ft. M 1: - VALU SHIF CAMAL canal tboutü be opon t" narigatlou f FM l'roiii tol Is, aii'l lir eofaTged to i neet lite dMBMdl "t oiir hike marine. (JtfBgfeei antlioricil the acoeptaaoe oi il' canal trota thé Mate, and there betog u obstacle in the ira of makiiiL' tii' tnnafer, t is ii roiniiiriiilod that the canal be at once placed in tin' hands of tbe United States iiiu-tit, on tbc condltious d:uiu-iI in tni congressloual nctot hut U UI.IH. I' I.JMl Ot Aii effort ia dow being Bade In conjcresa ti forfelt t )¦ grant made fot the oonstructiin af :i railroad froni Otttonagon in i ! toutherly direction to the Wisconata rtate line. xhe Interest of the átate wonld be promoted bv the oonetructtai of t Ii i tod tbe eoaapletion of othw land ffrani mud-i, and tbc forfelture l' these landi ihoald be prevcnted if posible. PETROIT, M(KINAV AHO MABQCETTE R.II.W "rk aluiir thU line is hciii}.' prosecnted with iaffieient ti warrant a eomptotlon Of tlu' ontirc line nitliin time namcd in theooutruct - Dee.81, 1881. The .1., I,. & S. roed i-iid.s fair to lic extended t" the itratti iv the time tbe I) .. M i H. reachea that poloi. KAILKOM).-. Theiv are 4'. railroad OorponUloni In the state, ownlng 5,3S8U mi lea ol roud, and operaUng t, lrtö.Tl mOea. WTthln the Mate, Jan. 1, 1880, there wen :i,ii.")7."4 mil'-, ot raad, and y0 mllea have auioe been built. The ruad-, are ImprOTtng t1nancinlly. lint _".i of tUi' 4'.i ;i re unable to pajr their Intereat obligatiom alter meetloi curren! expenses. The ¦pedoc taxea for 1880 wlll probably reaoh froni S00,0M to 1970,000. IS-t VM ¦Y.. There are -11 Inauranoe compaiilea autborized to do buatneai In Michigan, 53 ol which are lneorporated ander the lawiof tliis stat.-. aggregate insuranoe on md propertTUi Mléblgan U i:r),UOO,000. l ii the paai ü' ymx the revenue to the state froni spedflc taxeaon praniinnu hasTjfin f 1,271,610.40. A CBO stringent law is recommendeO for tbe punishmeni ol agciil.i ulio OOtné i il to the state and otitain bnsineH tor oompanlêi who do nöt oomply irith our lav. 8TATK BOARO OF 1IEAI.TH. The work of the board is progn with rtgorandconatantlyexpanding. The ni'w featan of a ut ,-anitarv conventions promises niiicli fiood, but adds to tho expeaae. The board a-ks provisión fornddluotial printing and for the Lncraaac cif it.s t'acilitios tor gatherin data fronj meteoroloirical olisorvatioiis, ror whlch au animal .ipluopriatioM of S-.111 taaaked In additlon (O tonner appro)riatioiis. The nbjecl U conuiieiiilrd as important. THE 8TATK Tli(R)l'aii- ïu i'oiidition tor effleient service at auy time. 01 the 1,600 men in the three regímenta 1,487 were present for duty al t lic brigade encampment In Anguat last. The expendttures oí the laat Bacal yeu werp l.i, of whlch 30,94.44 vus tor the brinde encampraeot of tie dar. The niilitaiy board want the law niodiiied to aa lo have only biennial brigade encajnp ment-, to la-t 10 duvs as in five daT the time is loo -Imri tor ef&clent work. The ¦¦¦tlnim ire deemed worthy oi oonaldIon. raa fi.ruRK. A resume of the work done bv the fish eomniission siuce orgaaizatioD In 1878 s giren. The general results of tlieir work encourage the conunission, wlio estímate the needed appi opriations tor the nettu'o years at 1B,500. The Tnited States Bata oommlsaion has rendered essential aid. and ai the work is deemed of great importance the matter is deserring of earefni Donaidiiation. BOOD BOT, i Ito-UKU.: The retiring gorernor s giran, a good charaotei to caxry Into private lite, and the wiadotn containea In hle exaagnral mi is coininendeil. espi cially the very important recommendation tor the rllKATION ('I ANOTItKK OKUi I . bv prorfding for thé appolntmeul of an attorney to remain oontinuonsly at the capital aathe Utwoffiosr lor all thedepartmenta. In Gov. .lerome's judicment such an ofllcer has becomfl a neoeaiity for an effleient and economie adminUtnitiou of on r state go verment; and his OODUMIMation shoulii !¦ ampie to eonimand the entire services of tho, hlgheal order of professional atta nini-nt