property over $10,000 to direct heirs. As this law excludes real property from taxation, provides a larger exemption to lineal than to collateral heirs and exempts certain persons and corporations, the court decides that it does not provide equality of taxation in accordance with the provisions of the state constitution.

Express, telephone, telegraph taxation. Iowa has revised its system of taxing telephone, telegraph and express companies. The state executive council determines the value of the property and franchises of telegraph and telephone companies, and state and local taxes are to be assessed on this valuation by the local authorities in the same manner as other property, and the owners of capital stock are exempt from taxation. Formerly the state council determined the value of the property of telegraph and telephone companies and after deducting the amount locally assessed, assessed the remainder at an average rate. The state executive council also determines the value of the property of each express company, except property not used exclusively in the conduct of its business.2 The valuation is based on the aggregate value of shares plus mortgage indebtedness, and the county auditor adds property not used exclusively in the conduct of the business of the company, and the whole is taxed for the same purposes and by the same officers as the property of individuals. Owners of capital stock are exempt from taxation. Formerly the tangible property of express companies was assessed in the same manner as the property of individuals and a state tax of 2% on gross receipts was imposed.

Franchise taxes. New Jersey has adopted a franchise tax law similar in some respects to that adopted by New York in 1899.3 Like the New York law it provides for the taxation of persons and corporations using highways, streets and public places, except railroad and canal companies. The New York law, however, provides for the assessment of the property and franchises of such corporations by the state tax commission and for its taxation for state and local purposes in the same manner as other property. The New Jersey law provides that the property shall be assessed

'Ia. '00 ch. 42. Ia. '00 ch. 45. N. Y. '99 ch. 712; N. J. '00 ch. 195.

locally and taxed at local rates as heretofore and that a tax of 2% on gross receipts shall be assessed annually and apportioned by the state board of assessors to the taxing districts in proportion to the value of property therein, on streets, highways and public places.

Practice of law. Indiana has adopted a constitutional amendment authorizing the legislature to prescribe qualifications for admission to the bar.1 In Iowa a board of law examiners consisting of the attorney general and four persons appointed by the supreme court has been created. Applicants for admission must have three years study of law in a law office or law school instead of two as formerly, and must have a general education equivalent to a three year high school course. A New Jersey law of 1882 exempting from preliminary requirements to examination, applicants having certification of unusual aptitude signed by five counselors of five years practice has been repealed.2

Courts and procedure. California has rejected a constitutional Amendment reorganizing its system of state courts. The defeated amendment decreased the number of associate justices of the supreme court from six to four, and created three district courts of appeal. A constitutional amendment has been adopted in Indiana fixing the number of supreme court judges at not less than five nor more than 11; formerly the number was fixed at not less than three nor more than five. In Oregon the number of supreme court judges has been increased from three to five and in Kansas from three to seven. The Kansas amendment provides that all cases need not be heard by the entire court, but if not, the concurrence of four justices is necessary. New Jersey has adopted revisions of its laws relative to the court of errors and appeals, supreme and circuit courts, court of common pleas and prerogative courts. and also a revision of its laws relative to evidence. In Missouri a constitutional amendment has been adopted providing that in civil cases, in courts not of record two thirds and in courts of

1 Ind. '99 ch 259. The amendment received a majority vote at the election in Nov. 1900, but not a majority of the total number of votes cast for governor, and the validity of its adoption is questioned. IN J 100 ch. 39. 3 Cal. '99 j. r. 37. Ind. '99 ch. 260. Validity of adoption questioned: see footnote number 1 above. Or. '99 p. 143. Kan. ’99 ch. 314. ÔN. J. ’00 cho 140, 147-51.

record three fourths of a jury may render a verdict.1 The legis lature of West Virginia has requested the state board of health and vital statistics to report to the next assembly whether there is any method of inflicting the death penalty more humane than hanging, and also to report on the advisability of designating a single place in the state for executions. The use of electricity in place of hanging was adopted by New York in 1888,2 by Ohio in 1896,3 and by Massachusetts in 1898.4

Palisades interstate park. New Jersey and New York have appointed commissions to cooperate in the establishment of an interstate park to preserve the scenic beauty of the Palisades on the Hudson. Each commission consists of 10 members appointed for five years without salary.

Counties. New Jersey has adopted an act for the reorganiza tion of the government of counties of 150,000.7 The act provides for a county supervisor and board of chosen freeholders elected by the people. The county supervisor is the chief executive offi cer and may recommend to the board of chosen freeholders such measures as he deems necessary. It is his duty to see that the laws and ordinances of the county are enforced, to exercise constant supervision over the conduct of all subordinate officers, to examine into all complaints against them for violation or neglect of duty, and if any officer be found guilty of charges brought against him he may be suspended or removed by the county supervisor. The ordinances and resolutions of the board of chosen freeholders are presented to the county supervisor for approval and if he disapproves, a two-thirds vote is necessary for passage. The board of chosen freeholders appoints a county physician, engineer, warden of penitentiary, warden of county jail, superintendent of almshouse, superintendent of each hospital, penitentiary physician, jail physician and physicians for each hospital and such other officers and agents for the transaction of county business as may be determined by resolution of the board. Members of the board receive a salary of $500 and the county supervisor a salary of $2500.

Mo. '99 p. 381.

N.

Y. '88 ch. 489. O. '96 p. 159. Mass. '98 ch. 326. N. J. '00 ch. 87. N. Y. '00 ch. 170. N. J. '00 ch. 89.

In Ohio a state commission on fees of county officials has been established consisting of the secretary of state, auditor and attorney general. It is required to prepare schedules of legal fees and to report biennially to the legislature.1

Municipal government. A joint legislative committee has been appointed in Iowa to revise and codify special assessment laws and such other municipal laws as it may deem necessary. In New York the governor has appointed a commission of 15 persons to revise the charter of New York city.3

Municipal monopolies. The law of New Mexico of 1897 investing cities and towns with power to regulate the price of gas, electric light and water has been declared unconstitutional by the state supreme court on the ground that the legislature can not delegate such power to consumers without providing for a judicial investigation of the reasonableness of the rates established. Iowa has authorized cities and towns to establish heating plants, assess taxes for them and fix regulations for corporations or individuals supplying heat.5 Louisiana has authorized municipalities to expropriate private gas and electric light plants, and Texas has made it unlawful for cities and towns to lease or sell water systems except by vote of the electors.7

Roads. Mississippi has passed a law providing that public roads may be worked by contract.8 The county board of supervisors may appoint a road commissioner and a tax of one mill may be levied on property and also a poll tax of eight days road work or three dollars. Missouri has adopted a constitutional amendment providing for the levy of a one and a half mill road and bridge tax by county courts and township boards.9 California act of 1897 regarding wide tires has been repealed,10 while Massachusetts has passed a similar act relative to draft wagons, which goes into effect Jan. 1, 1902.11 New Jersey has authorized cities under 12,000 to require four inch tires on 1500 lb. wagons on macadamized streets.12

The

10. '00 p. 40. Ia. '00 ch. 176. N. Y. '00 ch. 465. N. M. '97 ch. 57; Agua pura co. v. Las Vegas, 60 P. 208. Ja. '00 ch. 19. La. '00 ch. 111. Tex, '00 ch. 6. Miss. '00 ch. 119. Mo. '99 p. 381. 10 Cal. '97 ch. 117; '00 ch. 14. 11 Mass, '00 cb. 334. 13 N. J. '00 ch

Bicycles. Rhode Island has created a state commission of five members appointed by the governor to build and maintain sidepaths. A license fee of from 50c to $1 may be imposed to form a sidepath fund. A state sidepath commission has been established in Maryland with power to appoint boards in each county to construct and maintain paths. In this state also turnpike companies have been prohibited from charging toll on bicycles.3

Militia. Mississippi has created a board of military regulations consisting of the attorney general, judge advocate general and commanding officers of the regiments of the national guard, to make regulations for the government and instruction of the national guard conforming as nearly as practicable to the United States army regulations.4 General revisions of the military code have been adopted by Georgia,5 New Jersey and Virginia and the governor of Massachusetts has been authorized to appoint five persons to revise the militia laws and report to the legisla ture of 1901.

Confederate veterans. Mississippi, South Carolina10 and Virginia have revised their laws providing for pensions for indigent confederate veterans, and Louisiana12 has adopted a constitutional amendment increasing annual appropriations for pensions.

Dependent and neglected children. Maryland has passed laws amending procedure in commitment of minors to juvenile institutions and defining the powers of juvenile institutions and socie ties.13 Massachusetts has authorized the state board of charity. to remove any child under seven years kept apart from its parents. without proper care, and to apply to the court for the removal of unsuitable guardians.14 Another law authorizes the Massachusetts board to provide for placing indigent and neglected children in private families.15 New Jersey authorizes the commitment of vagrant or indigent children to reform institutions till they reach the age of 21.16 A Virginia law regulates the commitment of negro minors to the negro reformatory association,

60.

R. I. '00 ch. 757. Md. '00 ch. 658. Md. '00 ch. 549. Miss, '00 ch. 72. N. J. '00 ch. 178. 179. Va. '00 ch. 1131. Mass, 200 jr. 71. Miss. 19 S. C. '00 ch. 226. 11 Va. '00 ch. 1149. 12 La. '00.ch. 73 Md. '00 ch. 306: 316. *b. 254. 16 Magn. '00 ch. 397. 1 N. J. 100 ch. 123.

Ga. '99 p. '00 ch. 73, 14 Mass. '0