isfactory examination given by the state commissioner of weights and measures.1

Iowa. By virtue of an act of April 13, 1911, the functions of the various civil service commissions of the cities of Iowa were considerably enlarged at the expense of the respective city councils. The appointment of the chief of the fire department and subordinates in the fire and police departments was placed in the hands of the commission. Honorably discharged soldiers, sailors or marines of the regular or volunteer army or navy of the United States, if otherwise qualified, are given preference in appointments, an advantage already conferred in cities of the first class in the police and fire forces.2

Massachusetts.-Massachusetts, by four specific acts, both strengthened her civil service law and extended its application. A provision in a former law requiring that the examination of applicants for employment as laborers shall relate to their capacity for labor and their habits of sobriety and industry and to the necessities of themselves and their families was stricken out. Henceforth all answers of applicants to questions in examinations relating to training and experience, outside the labor service, must be under oath if the commissioners require it. No question may be asked in an application or examination requiring a statement as to any offense committed before the applicant reached the age of sixteen years, except in the case of applicants for police and prison service. The provisions of the civil service act were extended to the superintendent, chief of police or city marshal of all cities except Boston and in all towns which have or may hereafter accept the provisions of that act.

Montana. The civil service laws of Montana pertain to any city having a

1 Laws 1911, p. 185.

2 Laws 1911, p. 38.

Laws 1911, p. 39.

Laws 1911, p. 392. Laws 1911, p. 71.

Laws 1911, p. 343.

commission form of government, and any city of the commonwealth may abandon its present organization at any time and adopt the commission form. The act is designed to apply to all appointive officers and employees of such cities except the departmental heads. The act provides for a board of civil service commissioners of 3 members, who are required to test the qualifications of applicants and supply an eligible list. to the city council.?

New Jersey. New Jersey passed three amendatory civil service acts. The competitive class is made to include all positions in the classified service for which it is practicable to determine the merit and fitness of applicants by competitive examinations. A "sectional eligible list" is provided for, to supply positions wherein a special acquaintance with a municipality or section of the state is necessary. The commission is authorized to admit citizens of other states to examination when the position for which the examination is held is of such character as to require special technical training and specialization in a line of work for which candidates are not readily obtainable and when suitable candidates from New Jersey are not forthcoming.

Tennessee and Wisconsin.-Tennessee and Wisconsin amended, strengthened and clarified their laws, but made no important additions.'

CHARLES KETTLEBOROUGH.

The new laws follow in general the laws previously enacted giving power to investigate equipment, rates and service and fix reasonable rates, standards of equipment and service.

Connecticut.-The Connecticut1 law was enacted after a prolonged struggle covering several years during which a special commission made an investigation of the whole subject. The law applies to telephone, telegraph, gas and electric companies supplying heat light and power, water companies, and street railways, besides the common carriers which had been subject to the railroad commission and by the law transferred to the new commission. The law does not apply to municipal plants.

Kansas.2 The new law of Kansas, applies to telephones, except mutuals; telegraphs; pipe lines except those less than 15 miles long; gas and electric companies supplying heat, light and power; water companies and street railways. The law does not apply to municipal utilities. The power to regulate and control public utilities operated wholly within a municipality is vested in the municipality subject to appeal to the commission. Municipalities may contract for prices and service and may require extensions and additions. An important provision is that requiring that grants of franchises shall be subject to approval by the commission. Approval is necessary from the commission that public necessity requires the granting of a franchise before it can be granted.

New Hampshire. The law applies to telegraph and telephone; gas and electric companies supplying heat, light and power; water companies; ferries; toll bridges and street railways. It does not apply to municipal plants.

Nevada. In Nevada' the law applies to gas and electric companies furnishing heat, light, power; water and sewage companies. The law does not apply

1 Laws 1911, ch. 128. Laws 1911, ch. 238. Laws 1911, ch. 164.

Laws 1911, ch. 162.

to street railways. The railroad commission law of 1907 extended to other common carriers and to telegraph and telephone lines.

New Jersey. The New Jersey law of 1910 was repealed in 1911 and a comprehensive measure was passed. The law of 1910 gave little power except that of inspection of facilities and service and recommendation. The new law applies to street railways, traction lines, canals, subways, pipe lines, gas, electric light, heat, power, water, oil, sewage, telephones and telegraphs. Extraordinary power is granted to the commission with respect to franchises. No franchise may be granted except on approval of the commission.

Ohio. The Ohio law affects telegraphs, telephones, gas and electrical companies supplying heat, light and power, pipe lines, water works, steam heating and refrigerating companies. messenger and electric signalling companies and street railways. The law does not apply to municipal plants. Municipal corporations may fix rates subject to appeal to the commission by the public or the companies. City council may require and determine extension and additions.

Oregon. The law of Oregon was suspended by a referendum petition and will be voted on in November, 1912. It proposes to regulate street railways; gas and electric companies supplying heat, light and power; water; telegraph and telephone companies which serve the public either directly or indirectly. Municipal plants are not subject to the law.

Washington.—The law in Washington affects street railways; gas; electric light; power; telegraph; telephone; water docks warehouse companies and to vessels used in transportation. The commission may not fix rates or service or pass upon the reasonableness of facilities

Laws 1911, ch. 195. Laws 1911, p. 549. 7 Laws 1911, ch. 279.

8 Laws 1911, ch. 117.

and regulations of municipally owned plants but in other respects the municipal plants are subject to the commission.

Legislative Investigations.-The legislatures of different statesin 1911 directed investigations to be made by special. commissions or administrative officers, of many subjects of direct or related interest to municipalities.

Massachusetts provided for a special commission on cold storage, another commission is directed to report a metropolitan plan to coördinate civic development in Boston and vicinity.1 The railroad commission is to report on commutation tickets and practices, and on the equipment of street railways with fenders and wheel guards. In coöperation with the Boston transit commission the railroad commission will report on the transporation system of Boston. An ex-officio board of commissioners will look into the state engineering expense and organization. The director of the bureau of statistics is to report on the indebtedness and finance of cities and towns, and the state board of education will report on teachers pensions, high school education, state aid for schools and industrial education in textiles and part time schools.

New York has a commission on food stuffs, their price, purity, production, distribution and consumption; another on the condition under which manufacturing is carried on in first and second class cities; and another looking into the charges of corrupt government in Albany city and county.

Pennsylvania provided for commissions to report on the building laws and conditions; election laws; and recording titles to property.

Illinois has a commissions investigating building laws; regulation of public utilities, and fire and old age insurance; Connecticut, on taxation of railways and street railways; Georgia on uniform meth

1 See article of John Nolen, page 231.

ods of local government; Wisconsin on school book prices and situation, and fire insurance rates and classification; Michigan and Oregon, Iowa, Rhode Island and Utah on a general reform of taxation, and Oregon on election and registration laws.

New York, New Jersey and the United States government have a joint committee on the port conditions and pier extension in New York harbor.

The

Ohio One Per Cent Tax Law. last general assembly of the state of Ohio passed a bill which has seriously affected the financial affairs of the cities of this state. It is popularly known as the Smith 1 per cent tax measure. By its terms the aggregate amount of taxes that can be levied on the taxable property in any taxing district for the year 1911, and any year thereafter, cannot exceed the amount collected during the year 1910. The maximum rate was fixed at 10 mills on each dollar of tax valuation. Exception is made for the addition of levies for the sinking fund and interest purposes. Certain limits are fixed for the aggregate of taxes levied, being 5 mills on taxable property in the municipal corporations.

Provision is made for a budget commission, consisting of the county auditor, the mayor of the largest municipality in the county, and the prosecuting attorney. This commission considers the budgets which are submitted by all the boards authorized by law to levy taxes. If the budgets are too high, they are cut down by the commission. Any item can be revised downward, but none can be increased. When the commission determines that the taxes to be collected will meet the budget, the fact is certified to the county auditor.

Another section of this law provides that the appropriations made by the various boards, as the city council, cannot be voted until the money is actually in the treasury. If it is found that the money raised is not sufficient to meet the expense of the taxing district, at the next election, the people can vote to increase the levy.

The rate provided in this law has been made possible by a re-valuation of the real estate of the state, the effort being to return it at jull value for taxation. The tax commission has also made extensive increases in the values of property of corporations.

The great difficulty encountered under this law has been to keep the appropriations and expenses within the amount of money available. No expansion, no growth, no development, no increase can occur because of the fixed limit.

CHARLES WELLS REEDER. Ohio State University Library.

"

Uniform Public Accounting for Municipalities. State systems of uniform public accounting for city and other local offices as well as the state offices and institutions, continued to make progress during 1911.

California established a uniform accounting system under the state board of control. For local uniform accounting the board appoints a superintendent of accounts who with two assistants, constitute the executive force. They are required to install and supervise a uniform system of accounts and reports for all officers and persons in the state who have the control or custody of public money or its equivalent. The examiners may require reports and informa

1 1911, ch. 349.

tion and may inspect and audit the books at any time. All expenses are borne by the state.

Michigan established a uniform system of accounts in state offices and institutions and in county offices but the law does not apply to cities and towns.

In Wisconsin3 the tax commission was given authority to require reports from cities, villages, towns, and counties, on blanks prepared by the commission. On request by any local government, the commission must install a system of uniform accounts and when established, it must be continued in force. The commission may, on request or on its own motion, audit the accounts of any village, town or city. All expenses of installation or audit are to be paid by the local unit.

Utah' provided for a state examiner for state accounts but did not extend his authority to municipalities.

Nevada. The state board of examiners, boards of county commissioners of counties, board of trustees or other governing body of municipalities are required to audit accounts of all offices, having to do with public funds, once a year and they may employ an expert accountant for the work. The report of the accountant is to be laid before the grand jury for investigation.

1911, no. 183. 1911, ch. 523.

1911, ch. 112.

1911, ch. 135.

Municipal Home Rule.-The chief interest of the Ohio conference centered in the question of municipal home rule. The Municipal Association of Cleveland, ten days before the conference convened, sent to each of the delegates copies of its report on "Constitutional Home Rule for Ohio Cities," in which the committee strongly urged the fullest grant of local self-government to the cities of the state in the new constitution. In the Columbus conference there was not a dissenting vote on the question of home rule. The following resolutions were unanimously adopted:

WHEREAS, the cities of Ohio have throughout their history been completely dependent upon the state legislature, and have been constantly interfered with in the conduct of their purely local affairs, and, as such dependence and interference is not only detrimental to the best interest of the cities, but consumes the time of the legislature which should be devoted to the larger problems of state government, and whereas the most effective remedy thus far proposed for these defects in our system of state control has been the principal of local self government, as adopted and in force in eight states of the Union, therefore, be it

RESOLVED, that this conference expresses its firm belief that the only effective and permanent relief for our cities from the evils of legislative interference is to be found in the adoption of the principle of municipal home rule; and be it further

RESOLVED, that we respectfully and earnestly request the constitutional convention to incorporate into the new constitution provisions whereby the authority to frame their own charters and to exercise the fullest power of local self government will be granted to the

cities; and that a committee of fifteen be appointed by the chairman to appear before the proper committee of the convention and advocate the incorporation of the following sections, as expressing the views of the conference on the provisions which should be made for the government of cities and villages in the new constitution.

A committee of twenty was appointed to frame the specific provisions which the conference would recommend to the Constitutional Convention. Prof. A. R. Hatton of Western Reserve University, was made chairman of the committee. Two reports were submitted: the majority report as recommended by Professor Hatton and the delegates from Cleveland, and the minority report as advocated by A. Julius Freiberg and the Cincinnati delegates. There was no difference of view on the question of home rule; the only difference was as to the wording of the provisions. The discussion on the majority and minority reports occupied most of two sessions of the Conference. Professor Hatton defended the majority report and Mr. Freiberg the minority. The majority report was accepted, section by section, by the vote of all the delegates, except the Cincinnati delegation. A committee of fifteen was appointed by the conference, and according to arrangement previously made, went before the municipal committee of the constitutional convention on Thursday afternoon and submitted their plan. The municipal committee indicated full sympathy with the principle of home rule and asked the committee of the conference to submit their pro