The Auditor's Report shows that the lands assessed for taxes of 1858 amounted to 21,918,659 acres; in 1859, to 21,881,593 acres. In 1857, these lands, without improvements, for the purposes of taxation, were valued at $101,844,254; improvements at $41,253,765; town lots and buildings at $33,796,862; railroad stock, $ 15,743,583; other corporation stock at $1,903,604; other personal property, $122,688,699. Total of taxable property in 1857, $317,932,958; in 1858, $318,204,964. In 1859, the assessed value of the lands without improvements, was $203,057,744; of the improvements, $ 53,501,056; of town lots and improvements, $45,859,672. Railroad stock, $9,722,389; other corporation stock, $2,399,903; other personal property, $121,061,293: total valuation, $435,367,862: increase over 1858, $117,162,898. Polls assessed for 1857, 185,193; in 1858, 199,621; in 1859, 201,856. Some of the items of taxation for the year 1859 were as follows: State tax, $955,946; county tax, $1,226,966; road tax, $ 321,828; school tax, $570,499; township tax, $179,830; sinking fund tax, $85,889; total taxes, $4,419,448. The total taxes in 1857, were $2,459,336. Value of domestic and farm animals reported by assessors in 1859, $ 26,573,020; of agricultural products, $ 32,752.445.

State Debt.

The provisions of the Constitution in relation to the State debt are as follows: "The revenues of the public works and surplus taxes, after paying the ordinary State expenses and interest on the State debt, shall be applied to reduce the principal of the debt. No new debt shall be contracted, unless to meet casual deficits in the revenue, to pay the interest on the State debt, or to repel invasion, &c. The Assembly shall never assume any debts, nor shall any county lend its credit to, or borrow money to buy stock in, any incorporated company."

State debt November 1, 1858:- Amount of 5 per cent State Stock, $5,312,500; amount of 24 per cent State Stock, $2,045,511. Total, November 1, 1858, $7,358,011. November 1, 1859, the amount of 5 per cent State Stock was $5,322,000; of 24 per cent, $2,054,298.50; total, $ 7,376,298.50. A statement of the entire debt of the State at this date (Nov. 1, 1859), gives, including the above, bonds issued to the Sinking Fund of $1,188,219.64, $764,175 of the old debt not surrendered and interest (being $394,000 of debt and $370,175 of interest), and indebtedness of general fund to other funds, &c., a total of $10,236,855.57.

The amount of Canal Stock, which depends on the Wabash and Erie Canal alone for its redemption, as to both principal and interest, issued and outstanding, Nov. 1, 1859, was as follows:-5 per cent preferred canal stock, $4,079,500; 5 per cent preferred special canal stock, $1,216,737.50; 5 per cent deferred canal stock, $1,242,500; 5 per cent deferred special canal stock, $479,070.00. Total canal stock, $ 7,017,807.50 The American Almanac for 1857, pp. 323, 324, gives an extended account of the origin of the present debt, and of its history in its present form.

Asylum for the Deaf and Dumb, Indianapolis, 1856.- All the deaf and dumb of the State between the ages of 10 and 21 are entitled to an education, without charge for board or tuition. The session is annual, and lasts ten months, from the 15th of September to the 15th of July. The course of instruction is for five years. For pupils from other States the charge is $100 for the session, for board and tuition. The average number of pupils is near 150.

Institute for the Blind, Indianapolis. - The boarding and tuition of pupils who are children of residents in the State are free. Generally applicants over 21 and under 8 years of age are not admitted. The average number of pupils is near 50. It is estimated that not one eighth part of the blind persons in the State avail themselves of the instruction of the school, although efforts are made to induce them to come. The session is for ten months, from the first Monday in October to the last Wednesday in July.

Hospital for the Insane, Indianapolis. — This institution was opened (part of its buildings only being completed) in November, 1848. Since the opening of the Hospital, to October, 31, 1859, there have been admitted 1,753; discharged, 1,451; of whom there had recovered, 819; improved, 184; unimproved, 319; died, 128. 497 were farmers, 97 laborers, 25 carpenters, 10 students, 16 teachers, and 14 tailors. Of the females, 771 were occupied in housework, 28 were school-girls, 19 tailoresses, and 18 teachers. The alleged probable

cause of insanity in 166 cases was religious excitement and anxieties; in 55, spiritual rappings; in 49, intemperance; in 27, tobacco. The annual expenses of the institution average $ 127.45 a patient. The average number of patients in the hospital during the year 1859 was 284.

State Prison, Jeffersonville. The labor of the prisoners was formerly let out to the highest bidder. But at the session of the Legislature in 1855, the mode of management was changed. Three directors, elected by the Legislature for four years (one each year), have the direction of its affairs, and appoint the Warden and other officers. The State assumes the entire care and control of the prisoners, and the change has been found most beneficial. Average number of prisoners, near 275.

Common Schools. There is a State Board of Education, consisting of the Governor, Secretary of State, State Treasurer and Auditor, the Attorney-General, and the Superintendent of Public Instruction, who meet annually for conference, discussion, and the determination of questions arising under the school law. The Superintendent is elected by the people for two years, and has the general oversight of the schools, and must spend at least one day a year in each county. There is in each township a trustee, who has the gen. eral custody and management of the school property and lands, and a limited power to lay taxes for building school-houses. He also each year enumerates the children in his township between the ages of 5 and 21. The inhabitants of each school-district elect for a year a school director, who takes care of the school-house, provides fuel, employs the teachers, and reports to the trustee. The schools in each township are to be taught an equal length of time, without regard to the diversity in the number of pupils therein. There is to be assessed each year the sum of ten cents on each $100 worth of taxable property, and 50 cents on each poll, (except upon the property and polls of negroes and mulattoes, who have none of the benefits of this act,) for the use of common schools. The township library tax was limited to one year, and has not been extended. The school fund is made up of all funds heretofore appropriated to common schools, the surplus revenue, saline, bank-tax, and seminary funds; all fines, forfeitures, and escheats; all grants of land not otherwise specially devoted, the net proceeds of the swamp lands, unclaimed fees, and of all taxes specially laid therefor. The income of the fund is apportioned to the several counties of the State according to the enumeration of scholars therein. The special and common school funds for 1856 were $2,785,358.87. The amount apportioned from them during the year was $339,881.25. The Superintendent of Public Instruction, January 1, 1857, makes a statement of the educational funds of the State as follows:Productive, $2,822,814.65; unproductive, $ 2,107,051.59. Total, $4,929,866.24. In 1858 the school revenue collected was $379,136.74, of which there were apportioned in April, 1859, to the several counties, $335,736.10.

Statistics of the Schools for the Year 1859. The number of children reported in the State between the ages of 5 and 21 is 495,019,259,218 males and 235,801 females. Number of districts reported 7,233; number of primary (common) schools, 6,475; teachers, in such schools, male 5,294, female 1,359; average wages per day, males $1.13, females $0.86; average length of schools 77 days. Number of High Schools, 73; teachers in such schools, 113, 62 males, 51 females. Scholars, 5,294. There were also 757 select schools, having an attendance of 12,372 pupils. School-houses built, 666, at a cost of $292,820; tax assessed for building, repairing, fuel, &c, $359,433; books in school libraries in 1856, 183,499; number added during the year, 144,880.

Banks. Of the Free Banks organized under the general banking law, a large number have suspended payment and are winding up. Their outstanding circulation, near November 1, 1859, was $1,160,196, to redeem which the securities were, at their then value in New York, $1,276,000. For the condition of the State Bank and 20 Branches, and of 16 Free Banks, in January, 1860, see ante, p. 230. In the first week of November, 1859, there were 17 specie-paying Free Banks in the State. Their circulation was $1,076,984, and their securities on deposit were $ 1,131,595.

Domestic and Farm Animals, Agricultural Products, &c.— The returns of the township assessors, June 1, 1859, show that there were 301,148 horses, mules, and asses, value

of

$ 14,134,241; 757,471 cattle, value $6,621,554; 745,951 sheep, value $696,810; 2,508,695 swine, value $5,120,415; bushels of wheat, 12,195,524, value $8,379,553; of corn, 37,261,622, value $ 11,915,032; of rye, 291,176, value $ 129,839; of oats, 2,625,293, value $648,970; of potatoes, 1,990,680, value $ 647,068; of barley, 251,536. value $136,778; grass seed, 123,973, value $ 168,062; barrels of pork, 317,038, value $2,817,415; pounds of bacon, 16,328,104, value $ 909,210; of lard, 3,896,558, value $355,512; value of slaughtered animals other than hogs, $585,745; value of poultry, $492,728; of orchard products, $303,733; of market-garden products, $201,449; of home-made manufactures, $ 2,167,687. Tons of hay, 476,738, value $ 2,248,911; of hemp, 357, value $ 963. Pounds of hops, 11,592, value $ 1,538; of tobacco, 4,214,169, value $202,708; of wool, 1,406,174, value $361,678; of maple-sugar, 623,871, value $72,023. Gallons of wine, 18,154, value $6,343.

X. IOWA.

Capital, Des Moines. Area, 50,914 sq. m. Population, 1860, 682,002.

N. J. Rusch,

Elijah Sells,

Government for the Year 1861.

Term ends. Salary.

Jan. 1862, $2,000

SAMUEL J. KIRKWOOD, of Johnson Co., Governor,

President of Senate, $6 a day during session of Legislature.

of Muscatine Co., Secretary of State,

1,500

Edward A. Layton, of Iowa Co.,

Ward. of Penitentiary, May, 1861, 1,000

The Governor, Lieutenant-Governor, Secretary of State, Auditor, and Treasurer are elected by the people for two years, and hold office until their successors are qualified. The sessions of the Legislature are biennial. A session met in January, 1860. Representatives, not over 100 in number, are elected for two years, and Senators, not over 50 in number, are elected for four years, one half every two years.

JUDICIARY.

The judicial power is vested in a Supreme Court, District Court, and such other courts inferior to the Supreme Court as the Assembly may establish. The Supreme Court, with appellate jurisdiction only in chancery cases, consists of three judges, elected by the people for six years, and until their successors are qualified, one every two years; and the one having the shortest time to serve is Chief Justice. They are, during their term, ineligible to any other State office. Judges of the District Court are elected in single districts for four years, and until their successors are qualified, and are during their term ineligible to any State office except that of Supreme Judge. Their pay shall not be increased or diminished during their term, and no reorganization of the districts or diminution of the number of judges shall remove a judge from office. A District Attorney is elected in each judicial district for four years, and until his successor is qualified.

One from each Judicial District. Salary $3.00 per day. Session limited to 20 days.

BERE

2. T. B. Perry,

3. Daniel C. Bloomer,

4. D. E. Brainard,

5. Daniel Mills,

6. S. F. Cooper,

Monroe.

Council Bluffs.

Harrison.

Greene.

Poweshiek.

9. L. W. Ingalls,

10. A. B. F. Hildreth,
11. D. D. Chase,

FINANCES.

Delhi.

Floyd.
Webster City.

The funded debt of the State, November 1, 1859, was $322,295.75. There was at the same date $29,637.22 due on outstanding auditors' warrants. The revenue is derived chiefly from taxes upon real and personal property. The taxable property in the State in 1859 was 26,949,871 acres of land, valued at $133,283,903; $31,359,165 of town property, and $33,174,282 of personal property, giving a total valuation of $197,823,250, upon which the tax at 1 mills was $296,735.

The receipts into the State treasury for the two years ending Oct. 31, 1859, including balance of previous year, were $777,033.87. The disbursements during the same period were $751,403.13; leaving $25,630.74 as the balance in the treasury, November 1, 1859.

Some of the expenses of the State for the two years were, for executive, $ 38,983.88; judiciary, $ 63,121.43; printing, $ 13,309.24; deaf and dumb, $16,000; blind, $30,387; interest, $64,546 44; insane asylum, $107,880.14; agricultural societies, $14,942. 18; agricultural college and farm, $ 6,065.79; geological survey, $18,064.20; stationery, $24,086.95; penitentiary, $46,651.59. The expenses of Legislature were $49,258.97. Military expenses, frontier army, $ 19,800.79; removal of capital, $ 9,797.86. The assessed State tax for 1854 was near $90,000; for 1855, $133,619; for 1856, $196,243; for 1857, $420,089. In 1854 the total valuation was, $72,327,204; in 1855, $106,895,390; in 1856, $164,394,413; in 1857, $240,044,534; in 1858, $ 179,827,614.

The Constitution provides that "the credit of the State shall not be given in any manner for any purpose. To meet casual deficits in the revenue, the State may borrow not exceed

ing $250,000 at any one time; and the State may contract debt to repel invasion or suppress insurrection. No corporation shall be created by special laws, and stockholders in banking corporations shall be individually liable. Bill holders shall have a preference over other creditors; the suspension of specie payments shall not be sanctioned or permitted. Two thirds of each branch of the General Assembly may repeal all laws granting charters to corporations."

Common Schools. -The Constitution provides for a Board of Education, of which the Governor shall be a member, and the Lieutenant-Governor ex officio President, to consist of one member elected from each judicial district for four years; the members to be so classified that one half shall be chosen every two years. The members must be 25 years of age, and one year a resident of the State, and have the same pay as members of the Assembly. The Board choose a Secretary, and make all needful rules and regulations in regard to common schools and educational institutions. Common schools must be kept in each district at least 3 months in each year. The Assembly may abolish the Board of Education after 1863. The school funds and lands shall be managed by the General Assembly. All lands granted by the United States for schools, the 500,000 acres granted by Congress to new States, escheats, the percentage on sales of land in the State, money paid for exemption from military duty, and fines for breach of penal laws, shall be devoted to the support of common schools. The money shall be divided as the Assembly may direct, in proportion to the number of youths between 5 and 21 years of age. The School Fund, October 31, 1859, amounted to $2,303,676, nominally. This is subject to deductions for defalcations by the School Fund Commissioners in some of the counties. The unsold school lands comprised, in 1857, 619,940 acres. The average price of land sold in Iowa for the year was $3.36 per acre. At this average price the school lands unsold would be worth $2,082,998. In 1858 there were reported 932 township school districts, and 4,109 sub-districts; 2,200 district schools; 233,927 children in the State between 5 and 21 years of age. In 1857 there were 79,672 pupils in schools; 1,572 male, and 1,424 female teachers employed; amount paid teachers, $126,358 from the teachers' fund, and $71,785 from voluntary subscription; cost of district school-houses, $571.06. Number of school-houses, brick, 168; stone, 47; frame, 936; log, 535. Amount raised in districts by tax for school-houses, $146,704; contingent expenses, $19,206. In March, 1857, there was apportioned among the schools, from the interest of the School Fund, $111,840; in March, 1858, $103,966.

Asylum for the Blind. This institution was located in 1858 near the town of Vinton, a donation of $5,000 having been made for this purpose by the citizens of that town. Suitable buildings have been in the course of erection there since that time. To December, 1859, $19,000 had been expended for this purpose.

Asylum for the Deaf and Dumb, Iowa City.-H. C. Ijams, Principal. There were, during the years 1858 and 1859, 61 pupils, 35 males 26 females, supported by the State in the Asylum. Total expenses for the two years, $ 16,570. The State hires the buildings used for the Asylum.

There is an Asylum for the Insane at Mount Pleasant in course of erection.

State Penitentiary. — Number in confinement, Oct. 1, 1857, 47; received during two years, 134; total for the two years, 181. Discharges, 68; by expiration of sentence, 44; by pardon, 13; died, 4. In prison, Sept. 30, 1859, 113, - all males. 21 were convicted of offences against the person, and 92 of offences against property.

State Census for 1859.- The total population is 633,549, males 332,806, females 300,743. Number of legal voters, 136,457. Bushels of wheat in 1858, 3,293,253; of Indian corn, 23,366,634; of oats, 1,703,760. Acres of improved land, 3,109,436, of unimproved land, 7,335,657. Value of hogs sold in 1858, $ 2,111,425; of cattle, $2,950,187; of manufactures, $4,444,200. The population in 1856 was 509,414; in 1850, 192,214. Geological Survey.

The report of Mr. James Hall, the State Geologist, of the result of the survey in the eastern part of the State, was completed, and the volume ready for delivery, near the end of 1858. During the year 1859 explorations and surveys were made by the assistants of Mr. Hall.