A STATE OFFICIAL ON EXCESSIVE TAXATION. 653 



tlie superintendent if he undertakes to expend money outside of 

 the locality, and, through friction and disturbance, the work of 

 the institution is more or less demoralized." He charges that 

 " the only aim " of some institutions " seems to be the expenditure 

 of their entire appropriation, irrespective of the number of in- 

 mates provided for or the results obtained." Putting the same 

 charge in another way, he says that '"' the cost of an institution is 

 more frequently based upon the amount of the appropriation 

 granted by the Legislature than upon its real or apparent necessi- 

 ties." When it is remembered that the managers of the institu- 

 tions against whom these astonishing charges are brought are 

 picked people, representing much more than the average character 

 and ability, the conclusion is not unnatural that ward heelers and 

 caucus packers have no monopoly of the rotten ethics of politics. 



If we look a little further into the management of the institu- 

 tions, all the familiar footprints of the unscrupulous politician 

 become visible. Money appropriated for specific purposes is di- 

 verted from them. Over fifty-five per cent of the amount ex- 

 pended in 189S under special appropriations was used for the bene- 

 fit of two institutions, leaving less than forty-five per cent for the 

 remaining fourteen. Plans for new buildings or the improvement 

 of old are so changed as to require an expenditure considerably in 

 excess of the money appropriated for the purpose. Not infre- 

 quently the excess ranges from twenty-five to fifty per cent, and 

 thus the way is paved for further appeals to the Legislature to 

 meet the dishonest deficits. A more reprehensible use of public 

 money is appropriations for new buildings and improvements of 

 old ones belonging to private institutions. As examples, Mr. Rob- 

 erts cites the expenditure of $77,473 upon the private property 

 of the Malone Institute for Deaf-Mutes, and $457,556 upon that 

 of the Randall's Island Reformatory. " In my judgment," he says, 

 expressing an opinion that every fair-minded person will approve, 

 " this is a mistaken public policy. If these institutions are to be 

 steady recipients of State aid for permanent improvements, the title 

 of the property should be transferred to the State." Otherwise 

 any philanthropist might found a charitable institution to provide 

 himself with congenial employment, and, availing himself of the 

 courtesy of the State to thrust his hands into the pockets of his 

 neighbors, make additions to it and keep it in repair. 



But these are by no means the only ways that money picked 

 from the pockets of taxpayers is poured into the bottomless pit of 

 State philanthropy. One of the most common and most expensive 

 is the unjustifiable increase of salaries. In 1894 and 1895, when 

 the country was still in the throes of the great panic of 1893 and 



