and write a section of the constitution a qualification for voting. This provision applies to whites and blacks alike, but there is a proviso that it shall not apply to any person entitled to vote in any state prior to January 1, 1867, or to a lineal descendant of such person who registers before January 1, 1908. It is in effect an ingenious device to disfranchise illiterate negroes without also disfranchising illiterate whites and still keep within the letter of the 15th amendment providing that the right to vote shall not be denied on account of race, color or previous condition of servitude.

Voting machines. The first state law authorizing the use of automatic machines was passed by New York in 1892, allowing towns to use the Myers automatic ballot cabinet at elections of town officers. In 1893 Michigan2 and Massachusetts permitted the use of voting machines at local elections, and in 1894 New York authorized their use at all elections. Michigan passed a similar law in 1895, Massachusetts in 1896, Minnesota in 1897, Ohio in 1898 and Indiana and Nebraska10 in 1899. During the present year Rhode Island has created a voting machine commission to examine machines and make regulations for their use by cities and towns." Machines are to be bought by the secretary of state at not exceeding $250 each and furnished to cities and towns on application, and for this $15,000 is appropriated. In Iowa the use of voting machines has been authorized at all elections and a commission to examine voting machines created.12 In 1895 Connecticut authorized the use of McTammany and Myers machines at local elections.13 The first permanent state voting machine commission was established in New York in 1897.14 Massachusetts and Ohio16 followed in 1898.

Corrupt practices. Kentucky has made it unlawful for corporations to contribute to campaign funds.17 Similar laws were passed by Florida,18 Missouri,19 Nebraska 20 and Tennessee21 in

1897.

1N. Y. '92 ch. 15. Mich. '93 ch. 98. Mass. '93 ch. 465. N. Y. '94 ch. 764, 765. Mich. '95 ch. 76. Mass. '96 ch. 489. 7 Minn. '97 ch. 296. 90. '98 p. 277. Ind. '99 ch. 155. 10 Neb. '99 ch. 28. "R. I. '00 ch. 744, 794. 12 Ia. '00 ch. 37. 18 Ct. '95 ch. 263, 333. 14 N. Y. '97 ch. 450. 15 Mass. '98 ch. 378, 548. 16 O. '98 p. 277. 17 Ky. '00 ch. 12. Fla. '97 ch, 24. 1 Mo. '97 p. 108. Neb. '97 ch. 19. 1 Tenn. '97 ch. 18.

Legislature. Rhode Island has been holding two sessions of its legislature yearly, an annual session being held at Newport beginning on the last Tuesday in May, and an adjourned session at Providence beginning in January. The January session held at Providence has usually lasted into May after which the Newport session beginning the last Tuesday in May has usually lasted till the latter part of June. A constitutional amendment was adopted at the November election providing for a single annual session at Providence beginning on the first Tuesday in January.1 According to a constitutional amendment adopted in November 1900 the biennial sessions of the legislature of Iowa will be held in odd instead of even years, beginning in January 1903.2

Special legislation. Florida has adopted a constitutional amendment prohibiting the creation of corporations, except universities and ship canals, by special acts. In order to reduce the number of private acts of various kinds, Mississippi has authorized the auditor and land commissioner to settle claims for taxes erroneously paid, correct errors in land descriptions, cancel patents to lands in certain cases and refund over-payments. In 1899 the New York legislature referred to the next legislature a contstitutional amendment prohibiting the passage of a local or private act granting an exemption from taxation but the amendment was not repassed by the legislature of 1900.5

Labor. Louisiana has created the office of commissioner of labor statistics. The commissioner is appointed by the governor for a term of four years, with a salary of $1500. It is his duty to collect statistics relating to industrial, social and sanitary condition of workingmen and the productive industries of the state. He may summon and examine witnesses, but no person can be required to leave the parish in which he resides or to answer questions respecting his private affairs. The first bureau of labor statistics established in the world was that of Massachusetts in 1869. The example of Massachusetts was followed by Pennsylvania in 1872, Connecticut in 1873 and Ohio in 1877.

1R. I. '00 j. r. 1. Ia. '00 j. r. 1. Fla. '99 j. r. 2. Miss. '00 ch. 76. N. Y. '99 p. 1605. La. '00 ch. 79.

Within the next few years many more bureaus were established and they exist at present in 33 states. The United States bureau of labor was established as an office in the department of the interior in 1884, and reorganized as the department of labor in 1888.

Ohio has passed an eight hour law for state and local employees and for workmen on all public contracts.1 A New York law provides that pharmacists and drug clerks in New York city shall not work more than 70 hours a week.2 In 1899 Colorado passed a law establishing an eight hour day in mines, smelters and reduction works, except in cases of emergency where life or property is in imminent danger.3 This law has been declared unconstitutional by the supreme court of Colorado as being class legislation.* The California law of 18975 requiring corporations to pay employees monthly, and the Kansas law of 18975 making it unlawful to pay wages in script, token, order or credit other than lawful money of the United States or bank checks, have been declared unconstitutional by the supreme courts of those states.

Banking. Maryland has created a special commission of seven members to revise laws relating to state banks, fidelity and trust companies, and building and loan associations.7 The Virginia law of 1894 providing for state banks of circulation has been revised. This law provides that the state treasurer shall furnish notes of $5 and upwards, that the circulation shall not exceed the capital stock and that a reserve shall be kept in gold, silver or United States notes equal to 25% of the circulation. In Louisiana, homestead and building and loan associations have been required to report semi-annually to the state examiner of banks.9

Trusts and combinations. Mississippi was the only state to pass anti-trust legislation in 1900.10 An anti-trust law was passed in 189011 and amended in 1896 and 1898, and during the present year a revision of the law of 1890 has been adopted. Like the

10. '00 p. 357. 2N. Y. '00 ch. 453. Col. '99 ch. 103. In re Morgan, 58 P. 1071. Col. '97 ch. 170; Johnson v. Goodyear mining co. 59 P. 304. в Kan. '97 ch. 145; State v. Haun, 59 P. 340. Md. '00 ch. 454. Va. '94 ch. 850; '00 ch. 768. La. '00 ch. 115. 10 Miss. '00 ch. 88. 11 Miss. '90 ch. 36.

anti-trust laws of a number of other states, it defines a trust as a combination of capital, skill or acts: 1) to restrict trade; 2) to limit production or change price; 3) to prevent competition in manufacture, transportation or sale; 4) to fix a standard for adjusting prices; or 5) to make contracts or agreements for any of these purposes. All contracts or agreements entered into by trusts and combines are void. A domestic corporation entering into a trust forfeits its charter and a foreign corporation forfeits its right to do business within the state. Persons entering into trusts are subject to fine of $100 to $5000 or imprisonment from 3 to 12 months or both. A new provision in the law of 1900 makes it unlawful for any corporation directly or indirectly to purchase or own any part of the capital stock of any other corporation, or to buy or in any manner acquire the franchise, plant or equipment of any other corporation if such other corporation be engaged in the same kind of business or be a competitor therein. Violation of this provision subjects a corporation to forfeiture of its charter or right to do business in the state. Trusts and combinations are now prohibited by statute or constitutional provision in 29 states and territories.1

Tax inquisitors. Iowa has followed the example of Ohio in providing for tax inquisitors to discover personalty omitted from tax lists. The law authorizes the county board of supervisors to contract with any person to assist in the discovery of property not listed for taxation. The fees and expenses of the tax inquisitor may not exceed 15% of the taxes paid into the treasury through his assistance and he is required to give a $3000 bond.

Ohio first passed a law in 1880 permitting the county commissioners of Hamilton county in which Cincinnati is situated to

The following is a list of states and territories having anti-trust laws together with a reference to the statute:

Alabama, Code '96 $ 5557-59; Arkansas '99 ch. 41; Georgia '96 p. 68; Idaho, Constitution art. 11 § 18; Illinois '91 p. 206, amended '93 p. 89, 182 and '97 p. 298; Indiana 97 ch. 104; Iowa '90 ch. 28; Kansas '97 ch. 265, amended '93 ch. 233; Kentucky, Statutes '90 ch. 101; Louisiana '92 ch. 90; Maine '89 ch. 266; Michigan '99 ch. 255; Minnesota 9 ch. 359; Mississippi '00 ch. 88; Missouri '91 p. 186 amended '95 p. 237. '97 p. 258. '00 p. 314, 316, 318, 320; Montana, constitution art. 15 § 20, penal code § 321, 325; Nebraska '97 ch. 79; New Mexico '91 ch. 10; New York '99 ch. 690; North Carolina '99 ch. 666; North Dakota, Penal code '99 ch. 51; Ohio '98 p. 143; Oklahoma, Statutes '93 ch. 83; South Carolina '97 ch. 265. amended '98 ch. 487; South Dakota, Constitution art. 17 § 20. '97 ch. 94; Tennessee '97 ch. 94; Texas '99 ch. 146, 172; Utah, R. S. '98 § 1752-60; Wisconsin '93 ch. 219, '97 ch. 357.

Ia. '00 ch. 50.

employ a person to discover omitted property. In 1885 this law was extended to all counties containing a city of the first class or of the first grade of the second class, thus including the counties of Hamilton, Cuyahoga, Lucas and Franklin. In 1888 the power to employ a tax inquisitor was extended to all counties of the state. Under this law the compensation of the inquisitor may not exceed 20% of the amount of taxes recovered and his bond is fixed at $1000.

Taxation of mortgages. Missouri has adopted a constitutional amendment to exempt the amount of the mortgage in the assessment of mortgaged property. A mortgage is deemed and treated as an interest in the property and the value of the property less the value of the mortgage is assessed to the owner and the value of the mortgage to the mortgagee. Taxes so levied are a lien on the property and mortgage and may be paid by either party. If the owner of the property pays the tax on the mortgage it constitutes a payment thereon. Every contract for the payment of the tax by the mortgagor is void.

Stamp taxes. Virginia has provided for the collection of its tax of $1 on the seals of all courts and notaries by means of an adhesive stamp to be affixed to the instrument requiring the seal, over which the seal shall be placed in such a way as to cancel the stamp.3 The auditor of public accounts prepares the stamps and furnishes them to county and city treasurers for sale to individuals. So far as known this is the only instance of the use of stamps by a state for the collection of a tax. In 1845 an act was passed in Maryland imposing a stamp tax on every bond, obligation, single bill or promissory note above the sum of $100. The next year the act was extended to every deed and bill of sale for over $200 and to every release of mortgage. This law was repealed in 1856.

Inheritance tax. The Minnesota inheritance tax has been declared unconstitutional by the state supreme court. The act was passed in 1897 and provides for a tax of 5% on descents of personal property over $5000 to collateral heirs, and of 1% on personal

10. '80 p. 204; '85 p. 152; '88 p. 170. Mo. 99 p. 383. Va. '00 ch. 165, '90 ch. 244 § 16. Minn. '97 ch. 293; Drew v. Tifft, 81 N. W. 839.