English Decisions-Bank Stock. The following decisions appears to have a bearing upon the question between the Bank of Kentucky and Schuylkill Bank, in reference to the fraudulent issue of stock.

Eden's Chancery Reports-Ishley vs. Blackwall, 303. "The purchaser, on the other hand, trusted nobody but the Company. He was admitted to this stock, and accepted the transfer according to the terms of the original deed of contract. He must not be deceived by the Company. "On the other hand, they must, and they ought, to answer for their own and their servants' negligence. And it will be of no public detriment if my decree tends to make directors of public Companies attend to the business of those Companies."

And the decree was, that the original proprietor should have her stock, which had been transferred under a forged power, restored to her, and that the Company, (the Million Bank Company,) should pay back to the innocent purchaser of the stock his purchase money with interest; and also, that the Bank should pay to the plaintiff and defendant, i. e. the original holder and innocent purchaser their costs.

Davis vs. Bank of England.-2 Bingham's Reports, 407.-Best, C. J. says "We are not called upon to decide, whether those who purchase the stock transferred to them under the forged powers, might require the Bank to confirm that purchase to them, and to pay them the dividends on such stocks, or whether their neglect to inquire into the authenticity of the power of attorney, might not throw on them the loss, that has been occasioned by the forgeries. But to prevent, as far as we can, the alarm which such an argument, urged on behalf of the Bank, is likely to excite, we will say, that the Bank cannot refuse to pay the dividends to subsequent purchasers of these stocks. If the Bank should say to such subsequent purchasers, the persons of whom you bought were not legally possessed of the stocks they sold you, the answer would be, the Bank, in the books which the law requires them to keep, and for the keeping of which they receive a remuneration from the public, have registered these persons as the owners of these stocks, and the Bank cannot be permitted to say that such persons were not the owners. If this be not the law, who will purchase stock, or who can be certain that the stock which he holds belongs to him?It has ever been an object of the Legislature to give facility to the transfer of shares in the public funds. This facility of transfer is one of the advantages belonging to this species of property, and this advantage would be entirely destroyed, if a purchaser should be required to look to the regularity of the transfers to all the various persons through whom such stock had passed. Indeed, from the manner in which stock passes from man to man, from the union of stocks bought of different persons under the same name, and the impossibility of distinguishing what was regularly transferred, from what was not, it is impossible to trace the title of stock as you can that of an estate. You cannot look further, nor is it the practice ever to attempt to look further, than the Bank books, for the title of the person who proposes to transfer to you. Journal of Commerce.

Explosive Shells.

ing the surface. Several of them exploded with the report instances more than 100 feet in the air. On one occasion, of a six or nine pound cannon, and sent the water in some the quantity sent up was so great that it spread and fell in a heavy shower bath on shore, and wet the spectators so freely that it set them all scampering. To prove the safety of these shells, in handling them, the Doctor, in two or three instances, threw, them from his hand on the hard ground, and then kicked them about with his foot till the cases were indented, without going off. He then picked them up, and threw them into the river, when, in each case, they immediately exploded with great violence.

We are informed that the result of the experiments proved highly gratifying to all present. The Doctor has, in all, since he has been in Washington, thrown thirteen shells, without, in a single instance, failing to produce an explosion. These experiments although novel and interesting, are only intended by him as exhibiting what he expects to show, on a still larger scale, if he meets with proper encouragement from the National Government. He proposes to discharge this destructive shell from the largest piece of ordnance; which on leaving the gun, shall explode immediately and instantly on striking whatever it comes in contact with; and that, whether it falls in water or strikes the earth, houses or ships; thus making it a universal shell of great destructive power. Indeed if he were only to confine it to hand grenades, it would prove a valuable missile in warfare. It is the opinion we understand, of the distinguished officers present, that, in this respect alone, it will have the tendency to effectually prevent all attempts of one vessel to board another at sea.And it is likely that in the same way may be usefully employed to prevent the landing of troops from ships, when proposing to make a debarkation; and, also against the passage of cavalry, or other troops when attempting to cross a river.-National Intelligencer.

Western Railroad.

We learn that a remarkable disaster occurred to the Western Railroad track, in the town of Hinsdale, a few miles west of the Summit, last week. The track at that place is laid over a swamp, which had been filled up with dirt, and was supposed to be as firm and safe as any portion of the road. About fifteen minutes after the evening train had passed, on Thursday last, the track suddenly sank down in the water, to the depth of from twenty to thirty feet, for a length of about a hundred feet. Had the train passed over the road fifteen or twenty minutes later, no one could predict what what would have been the result; but it does not seem probable that many of the passengers could have escaped.-Lenox Eagle.

We understand that the embankment which sunk thus suddenly, was made two years since. The breach thus made in the road was immediately repaired. A large number of men were put upon it, and by working through the night, they had replaced the embankment before the arrival of the train on the following morning.—Bost. Adv.

A Large Ship.

A new ship called the Camelia, the largest merchant vessel owned in this country, is now lying in the harbor of New York. She is expected to carry 3,500 bales of cotton. The Hottinguer took 3,100.

The UNITED STATES COMMERCIAL AND STATISTICAL REGISTER, is published every Wednesday, at No. 76 Dock street. The price to subscribers is Five Dollars per annum, payable on the 1st of January of each year. No subscription received for less than a year.Subscribers out of the principal cities to pay in advance.

On Monday afternoon, Sept. 6, at 6 P. M. Dr. A. Jones, made a second experiment with his shells, near the Navy and War Departments, in presence of the Secretary of War, Commodore Warrington, the Secretary of the Treasury, Col. Bomford of the Ordnance oflice, Col. Totten of the Engineer Department, and several members of Congress and private citizens. On this occasion, we learn that the same simple tin shells, of larger size than those used on the first occasion, were, as in the first instance, thrown from the hand into the river, and in every instance exploded with great force. Seven were thus discharged; some were so regulated that they sunk to the bottom of the river before exploding, and then went off with great power, raising huge columns of the water above the surface; others were made to explode a few feet under the water, and others again immediately on strik- Where, and at 76 Dock St., Subscriptions will be received.







Finances of Philadelphia County.

Report of the County Board.

At an adjourned meeting of the County Board, on the 13th of September, 1841, Mr. Reed made the following


At the last meeting of the County Board the following Resolution was adopted.

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Or an average of annual income of $324,768 in five years.

2. Expenditure-Including interest and temporary loans, &c.

In 1836.





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Or an average annual expenditure of $570,183-being an excess of expenditure over income of $245,415. During that period, the public debt of the county (funded) was as follows: On 1st Jan. 1837






.$ 655,491



1,380,379 1,498,337

This may be taken as a general statement of the financial condition of the county during a given number of years, and the attention of the committee was immediately directed to the conclusions to be drawn from it, and the course of policy which these results suggest. It is manifest that some immediate action is necessary; and the first inquiry is how the available means of the county can be so used as to make them exceed the demands on the Treasury, without imposing new and excessive taxation on the people. This can be done by but one of two modes-an increase of revenue or a

"Resolved, That a Select Committee of this Board be appointed whose duty it shall be to inquire and report on the causes of the increase of the expenses of the County of Philadelphia the most effectual means of preventing the same.' In pursuance of this Resolution the undersigned were appointed, and now report the result of their inquiries. They have bestowed much attention on the subject referred to them and believe that if no other advantage results from the exposition of the fiscal affairs of the county than to attract public attention to the subject, the Committee will be fully compensated for the labor they have undertaken and performed. A precise and detailed exposition of the financial condition of the county and its relations to the community has been much needed. The annual statements of the commissioners, burthened as they necessarily must be by details of receipt and expenditure, are rarely examined or understood. And while the fiscal concerns of the city and incorporated districts are from time to time the subject of public and official scrutiny and supervision, those of the county, equally important, have been, from the peculiar organization under which they are administered, in a great measure ex-retrenchment of expenditure. empt from both. A very large amount of capital is invested in the funded debt of the county for the redemption and protection of which the public faith is sacredly pledged. ProThe income of the county is derived mainly from taxaperty to the amount of millions is subject to taxation imposed tion. An estimate of the probable demands on the Treasury for county purpose and by county officers. A revenue, sole- is made at the beginning of the fiscal year, and that amount, ly the proceeds of direct taxes, amounting on an average to with the expenses of collection, is assessed according to cer$350,000 is received and disbursed by the same officers-tain arbitrary rules, on the persons and property of the citi and yet it may be safely assumed that neither the community nor those who are directly interested by the investment of their capital have such a knowledge of its affairs as they ought, or may be supposed to desire to have.

The Committee propose in obedience to their instructions to state under different heads this information, and then to recommend to the Board such measures of legislation as in their judgment ought to be adopted.

I.-Income and Expenditure.

The committee have commenced their inquiries with the year 1836, and terminated them with 1841, taking for their guide the annual statements made on the 1st of January of those years. They will give such an average of revenue and expenditure as may be safely relied on, comprising periods at which there was, in the opinion of the committee, very extravagant expenditure, and periods at which the necessity of economical retrenchment was sensibly realized. I. Income-Being the nett annual revenue, exclusive of the proceeds of loans and balances in the Treasury. In 1836 it was... .$416,864

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zens. This amount and the rate, was formerly fixed by the Commissioners. It is now fixed by the County Board, composed of the Senators and Representatives for the time being, for the city and county of Philadelphia. By law, no rate of taxation thus imposed, can exceed one per cent. or one dol far on the $100 of valued property. The rate fixed for 1841, is 98 cepts in the $100, which it is estimated will produce (say) $500,000.

The first question is, whether the Legislature should be asked to increase the maximum of taxation to which the County Board can now go, and whether if such authority were given it should be exercised. In other words, whether at present, or for the next coming years, the county tax should be increased beyond the one dollar rate. The com mittee are of opinion that it is not expedient to raise the rate, and for the reason, as they think they can show, that it will not be necessary.

It would be an extreme necessity which would induce a taxes to be imposed by the Commonwealth for many years resort to great municipal taxation. It is manifest that the to come, cannot be reduced, and on real estate may be increased. If, at the same time, the municipal taxes be in creased, a state of discontent may be produced, the effects of which it may be difficult to calculate, and in those portions of the community wherein the greatest public revenue'is derived, the discontent will be proportionally increased. Of

the taxes now derived from real estate in this community, but little beyond ten per cent. is imposed for the State. Real estate in the city of Philadelphia valued at $10,000, pays but $10 for State purposes, whilst for municipal purposes, city, county and poor tax, it pays $80 or $90; and even in the rural districts of the county, the burthen of municipal taxation is not less severe. In the borough of West Philadelphia, for instance, real estate worth $10,600 pays an aggregate of $89 24: thus apportioned, county tax $42 80: borough tax $21 83; poor tax $14 55, and State tax but $10 86.

It is proper here to remark, that heretofore the county rates have been imposed on an arbitrary valuation of real estate, being 40 per cent. of the real value. It is with reference to this rule that the maximum has been fixed at $1 in the $100. By the law of last session of the Legislature, the assessment is to fix the real value-so that a tax of 40 cents in the $100 will be as productive as the rate of $1 now is.

If, as is at least possible, the State tax be raised a half mill, or a mill in the dollar, and at the same time the local taxes be raised also, it will at once be seen how oppressive the burthen will be. It is, therefore, much to be desired that if possible the local taxes should be reduced-certainly that they should not be increased.

The income of the county being thus mainly from taxation, and the committee believing, that if possible taxation should not at present be made more burthensome, there is little reason to believe, that any considerable increase of county revenue can be relied on. The maximum of revenue, from taxes, the committee estimate (at $1 per $100) $500,000 for the current year: More cannot be relied on.

There is one source of revenue hitherto wholly unproductive, to which the attention of the committee has been anew directed, and in relation to which additional legislation may be necessary. It is the revenue which should be derived from fines and forfeited recognizances. It is scarcely credible, and yet the fact is undeniable, that from the large amount of recognizances taken by the Court and Magistrates of this city and county, and periodically forfeited, not one cent has for many years been recovered. For a long time, this resulted from the neglect of the Clerks to estreat and certify the recognizances when forfeited. For many years no returns were made, and no collections attempted. The committee are glad to ascertain that for some time past a strenuous effort has been made by the Solicitor appointed by the Commissioners, to enforce collections and carry into effect the intention of the law. But with all the effort, he has been able to accomplish little or nothing. The evil lies deeper than an imperfect execution of the law. So long as the present system of taking bail in criminal cases continues, and the Magistrates receive a fee for taking recognizances, so long will the evil exist. In a single term, out of ninetyfive cases, when recognizances taken by Magistrates were sued out, in seventy-six the process was returned non est inventus-and in no one, was a recovery had either against principal or surety. Considerable trouble and expense has been incurred by the Solicitor, for which he is entitled to compensation.

improper mode of settling the Sheriff's accounts with the county, to which the committee will call the attention of the Board. The Sheriff receives large sums of money for the county, and in its turn the county is from time to time indebted to the Sheriff. Instead of rendering separate accounts, and having them severally audited, a practice has for many. years been pursued by which the debits and credits of the Sheriff are by him stated in a single account, a balance struck, and this adjusted account submitted for revision to the auditors. The result is not only that a balance always appears against the county, which is no doubt generally due, but nothing is known of the actual receipts and charges.The only credit which the committee find on the published accounts, for money paid to the county by the Sheriff, is $221 paid in 1835 by Sheriff Strembeck. Since that period the balances thus adjusted and annually paid by the county to the Sheriff, are as follows:

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Or an average charge on the county of $4,269. This expenditure the committee doubt not may be much reduced. On one point the committee have no doubt that immediate provision should be made by law, to require the Sheriff to pay into the Treasury monthly all that he receives from any sources for the county, and regularly to render his separate accounts against the county, to be audited and proved as other accounts are.

A suggestion has occurred to the committee, of which they are inclined to think favorably, but which requires more mature consideration than they are now able to bestow on it. If the plan referred to can be made effectual, it will secure a considerable addition to the public revenue. It is to make the county officers, such as the Recorder, Register and Prothonotaries, salaried officers of the county, and to oblige them to account for and monthly pay over to the County Treasurer the fees which they receive. By fixing moderate salaries to these now very lucrative offices, and enforcing a strict accountability as to the receipts, even with the existing charge for State purposes, the county would in the opinion be largely the gainer.

It will be, however, understood that the committee contemplate no such change in these respects as will affect present incumbents. But as the election of county officers takes place in 1842, the proposed alteration of the law should be so far prospective as to go into operation immediately on the election of new officers. No possible injustice would then be done.

III.-Retrenchment of Expenses.

To this point the committee have particularly directed their attention, believing, for the reasons already stated, that in this mode only, no material increase of revenue being probable, can the financial condition of the community be restored. Appended to this report is a tabular statement of the principal items of expenditure in a series of years, to The committee sec no remedy for this, but the enactment which the committee will presently direct attention. What of a law applicable at least to this community, embodying is desirable and actually necessary to a restoration of the the following features: 1. The prohibition of all fees or county credit, is such a retrenchment of expenditure as will charges of Magistrates for taking recognizances in criminal bring it within $400,000 per annum, and provide for an cases. 2. Prescribing a uniform form of recognizances to be adequate and permanent sinking fund, steadfastly and hontaken, not on the dockets, and to be regularly returned to estly applied for the redemption of the county debt. If this the Attorney General. 3. A change as to the mode of as-point can be obtained, and such economy be resolutely adcertaining the character of bail, so as to require proof aliunde, instead of mere justification. 4. Making recognizances in certain cases, either according to the amount or the nature of the offences (say in felonies) a lien on the real estate of the recognizors; the lien to ensure either from the date of recognizance or its forfeiture.

Any person examining the annual accounts of the Commissioners, must be struck with the fact that nothing appears to be received at the Treasury from the numerous fines which are imposed by the Courts of criminal jurisdiction in this county. These fines are collected by the Sheriff, and the apparent omission to return them has resulted from an

hered to for a few years, it is probable by the natural appreciation of property and increased value, as ascertained by assessments, that the taxes may be gradually reduced.

As a mode of enforcing this economy, the committee are aware of no one more certain than a direct and regular mode of paying claims on the county. The mode of paying debts in county stock, is the worst and most thriftless that can be resorted to. It is scarcely honest. It is alike injurious to creditor and debtor. To the creditor, it gives but part of what is due to him. To the debtor, it gives that facility of credit which necessarily leads to its abuse. In the very item of road damages, in relation to which this system has been

most commonly resorted to, nothing is saved in the end.The depreciation of the medium in which the claim is to be paid, will be taken into consideration by the Jury in estimating the damages, and a new debt will be incurred without anything like an equivalent. It is to be hoped that hereafter a different and more direct mode of liquidating claims on the county will be adopted, and no debts incurred which cannot be at once regularly discharged.

A single general remark as to the character of the public expenditure. The expenditure of 1839 was $641,417-of 1840 $497,518. This disparity was caused by the cost of the Permanent Bridge at Market street, which may be stated at a little over $80,000. The expenditure of 1841, will show a similar increase for the bridge at Callowhill street of $45,000, and a culvert of $50,000. The average already given of $504,000 for five years, may however, be considered as


Of the expenditure of 1839...

...$641,417 The items for courts, schools, roads and prisons.. 403,803

Of the expenditure of 1840...
The same items made

Of the estimates for 1841
The same items made....


would reduce the charge on the county one-third of what it now is.

By an act of 27th May, 1841, any Justice of the Peace is required and empowered to hold inquests when there is no Coroner-when he is absent from the county, unable to attend, or when his office is held more than ten miles from the place where the body is found. The committee think these provisions may be advantageously extended-so as to require any Justice to hold an inquest when the Coroner is not within the ward or township, and that it be done under strict supervision of the Court of Quarter Sessions as to the fees to be charged.

2. Roads and Streets.

This, with a single exception, is the heaviest item in the county expenditure, and that in which retrenchment is most needed. For five years the average expenditure for streets and roads has been $106,700-the largest amount being $143,000 in 1836-the smallest $58,000 in 1837. In 1840 the amount expended was $62,259, and for the current year .$497,578 the appropriation has been at the utmost but about $15,000. 346,675 The bulk of this most oppressive charge upon the county has been imposed by a system of special legislation, which cannot be too much reprobated. By the general laws of the Commonwealth any street or road not exceeding fifty feet in width can be authorized, and on payment of damages opened by the action of the Court of Quarter Sessions, on petition, inquisition by jury and revision by the Court. At any stage of the proceeding the county has a chance of being represented and its interests can be protected. To avoid this, availing themselves as a pretext, of the limitation in the general law, parties interested have found it convenient to resort to Harrisburg, and there without notice of the due consideration which a judicial inquiry involves to obtain special legislation authorizing the laying out and opening of wide and expensive avenues. To what extent this system has gone will appear from the following statement taken from a communication made last winter by the County Commissioners to the Senate. It is a statement of great import. It purports to be a return of the amount of damages paid or adjudged to be paid by the county for opening or widening streets in the county of Philadelphia, under special acts of Assembly, since the 1st of January, 1835. It is as follows: Kensington. Franklin Street

Whatever effectual retrenchment is to be made must be in these items, though as will presently be shown in others of less amount, considerable saving may be effected. The committee are happy to observe in many items a great retrenchment has been made. In that of bridges, the expenditure in 1836 and 1837 was $10,000 each; in 1838 it was $15,000; in 1839 it was nearly $30,000, exclusive of the purchase of the Permanent Bridge; while in 1840 it was reduced to less than $2000. The estimate for 1841 is $6000, which is probably more than will be needed.

The expenses of elections are not, the committee think excessive, being on an average less than $6000 per annum. The committee now proceed to notice the larger items of expenditure.

1. Coroner's fees.

By reference to the annual account, it will be seen that the amounts paid to Coroners since 1836 have averaged $5600 per annum. Such an expense the committee are satisfied is excessive, and has no equivalent in any public benefit. On examining the Coroner's returns, it is apparent that many inquests are held in cases never contemplated by law, and where no possible advantage results to the public. The duty of the Coroner is to hold an inquisition, with the assistance of jury, over the body of a person who may have died of a violent death-not on the body of every person who dies of disease which is only so far mysterious that it baffles the skill or sagacity of the physicianand clearly not on those who die however suddenly or unexpectedly of well defined disease. Yet in the inquisitions held in this county, both recently and formerly, the committee find cases, each one of which costs the county at least $14, where the inquests have deliberated and decided on deaths by Dropsy, Consumption, Venereal Disease, Convulsion, Apoplexy, Emaciation and Whooping Cough! To this practice only can be attributed the great number of inquests, amounting in seven months of 1841 to 240-of which a considerable portion are either cases of the kind referred to, still born infants without suspicion of infanticide, or that uncertain class of cases, usually referrable to acute diseases, of deaths by the visitation of God.

The committee think that legislation should be resorted to to prevent these abuses, the result they believe of long practice. Each inquest, as has been stated, costs on an aveage fourteen or fifteen dollars-of which the Coroner's fee is $4 373-Jury $3-and burial expenses $7. The committee think that the Coroner's fee should be reduced onehalf the Jury to consist of six instead of twelve, without pay, and that some effort should be made by the commissioners to reduce the amount charged for burials. This




Damages paid and awarded. 155,003-Act 8 April, 1833.

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Prime Street
Spring Garden.
Penn'a Avenue
Columbia "

Callowhill Street

Wharf Street

18,200 $478,982

Add to this the sum of $111,636 (as per Report to Senate in 1834) incurred under special acts prior to 1835, and the aggregate will be $620,618, or more than one-third (nearly one-half) of the whole County debt thus imposed. It is due to the present County Board, to say, that during the late session of the Legislature, not a single act of the kind was passed, and one which had not been carried into execution and which threatened a very heavy expense was re

pealed. The committee cannot omit the exp rssion of an earnest hope that this practice may never again be resorted to. The prevention is, however, with the people.

dations could not be given generally to the Courts and to the public officers, but in the present state of the county finances the committee have no hesitation in saying that no new expense of this or any other kind ought now to be incurred.

4. The Public Schools.

It would be far better to extend the authority of the courts than by fixing limitation to the width of the streets, to give a pretext for this special and ill considered legislative action. Then at least the parties interested to resist improvements, generally recommended by local views, might be heard and the rights of the public through its constituted local authorities could be asserted for the protection of the public treasury. And not only is this mode of legislation highly injurious to the community at large, as a matter of economy, but it is palpably partial and unjust. Such inequality will always exist when the public money is distributed by those who have no local knowledge to guide them. The committee are of opinion that the General Road laws in their application to this county should be modified, and are willing even tosity of such rigid economy in their disbursements as will not go so far as to recommend that hereafter no new streets or roads be opened or widened, unless all claims for damages against the county be released. Then those who find their benefit in the improvement will see their advantage in paying for it, and on those to whom it is an advantage, will the burthen fall as it ought.

The inducement so much relied on to justify these heavy expenditures, that the appreciation of property by the widening or opening of a street or road, adds to the revenue of the county by the increase of assessment, will be found to be illusory. Besides, if there be such an appreciation of property, it is but fair that those who are thus benefited should pay rateably for the advantage they derive.

In 1836 the expense of the School Department was $71,825. In 1840 it was $151,022-and the appropriation for 1841 is $165,000-or an average in six years of $116,996. With respect to a diminution of this part of the public expenditure a difference of opinion exists in the committee, which will prevent them (their desire being that all the sug gestions they make should be considered the suggestions of the whole committee,) from further indicating their views than by urging on the controllers of the Schools the necesinterfere with the efficiency of the system. No difference of opinion can exist as to the beneficial operation of the system of common schools-no imputation is meant to be directed by any one of the committee at the past or present administration of the existing system, but as friends of the system and in view of existing and prospective embarrassments in our public finances, the possible withholding of the State appropriation from inability to pay it, and other considerations, we do no more than our duty in expressing the conviction that the greatest danger which threatens the School system among us is from the increase of expenditure, and with it the increase of the public burthens. The following statement shows the expenses and results of the system durthe last five years:

The committee are aware how ungracious it is to suggesting to an active and enterprising community the propriety of arresting what are called improvements. It has however ceased to be a matter of choice. It is a matter of strict necessityand in their opinion, until the public credit be re-established and the public revenue equal or exceed the expenditure, no more streets or roads at the County expense should be opened or widened by either the Courts or the Legislature.

3. The Courts.

The average expenses of the Courts of this County for five years has been $54,803-being in 1836 $43,704, and in 1840 having become nearly $66,000. Of this amount (the average) the Civil Courts cost $20,902; the Courts of Criminal Jurisdiction $33,902. There is but one Criminal Court and at least four Civil Courts, three of which are constantly in session. Since 1836 the increase of expenditures in the Civil Courts has been about $3,649-that of the Criminal Courts $18,599.

At the regular session of the County Boad their attention was especially called to this subject, and the result of their de-. liberation was the reduction of the estimates for the expenses of the Criminal Court from $65,000 to $45,000, and the expression of an opinion that within that limit they ought to be kept Should these expenses go on increasing, the result will necessarily be a thorough and complete re-organization of the system, and either a return to the local courts which formerly existed or the institution of some new and less expensive tribunals. The committee has no desire to contemplate either of these results, but express the carnest hope that through the efficient co-operation of the Judges and other officers of the Court, a more economical administration of Justice may be effected.

The Judges have suggested that the expense of carrying prisoners to and from prison should not be a charge on the county, but should be defrayed by the Sheriff who receives on each prosecution a taxed fee which may be supposed to have been intended to cover such expenses. In this suggestion the committee concur. It is within the spirit of existing laws and ought at once to be specially and expressly provided for. The cost to the court, of transporting prisoners, is not less than $1,400 per annum, which might thus be entirely saved. There are other minor matters connected with the police expenses of the Court which the committee do not doubt the Judges are sincerely desirous to retrench, and which they trust will not be lost sight of.

It is much to be regretted that some additional accommo


Cost of Schools chargeable on County.





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estimated 27,500

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