INDIANA. 



379 



et U> utilized as soldiers. The local 

 T military police are recruited from 

 .iree as the Indian army, the warlike 

 iias. Punjabis, and Put nans of north- 

 Many are time-expired soldiers. This 

 :ng strengthened, to relieve the Indian 

 irernment from the necessity of M-ndingalarge 

 irtion of its best lighting forces to llurmah, 

 pare for tht- emergeiiev of the wilh- 

 ihe entire present army of occupation 

 :i of complications with Russia. The 

 .11 IS'Jl numbered 430 ollict-rs and 



")IHt |i 



N1MANA. a Western State, admitted to the 

 . 11, 1816; area, 36,350 square miles, 

 population, according to each decennial 

 is. was 117,17s in 1820; 343,031 in 1830; 

 (Hi in is |0; !iss,416 in 1850: l,:!.lo,4-,>8 in 

 : l.i;so.i;:!7 in 1S70; l..7H,:{01 in 1880; 

 Hit in 1H90. Capital, Indianapolis. 

 I. o\ eminent. The following were the State 

 rs during the year: Governor, Alvin P. 

 Republican, who died on Nov. 23, and 

 Micceeded by Lieutcnant-Governor Ira J. 

 . Republican: Secretary, of State, Claude 

 ..ws, Democrat: Auditor, J. <). Henderson, 

 rat; Treasurer, Albert Gall, Democrat; 

 ney-General, Alonzo G. Smith, Democrat ; 

 Superintendent of Public Instruction, Harvey 

 1>. Vories, Democrat; Judges of the Supreme 

 Court. Silas 1). ( 'olfev. Walter Olds, Byron K. 

 Elliott, Robert W. Mc'Bride, and John D. Miller. 

 Finances. For the fiscal year ending Oct. 

 :!1. l^'.io. the report of the State Auditor pre- 

 the following figures: Balances in all 

 funds of the State treasury on Oct. 31, 1889, 

 $974.109.35; total receipts for the year ensuing, 

 18,737,195.18 ; total expenditures, $4,471,948.13 ; 

 o in all funds on Oct. 31, 1890, $239,- 

 '. l-'or the general fund alone the figures 

 s follow : Balance on Oct. 31, 1889, $811,- 

 7o!.Vi: total receipts for the year ensuing, 

 1,681,078.83; total disbursements, $2,315,- 

 : balance on Oct. 31, 1890, $127,732.40. 

 total general fund receipts the sum of 

 $183,827.38 was derived from advanced pay- 

 men is made to the State by the several counties 

 and not properly belonging to the year's reve- 

 nue, leaving $1,448,151.45 as the net 'receipts for 

 the year. These receipts were derived from the 

 following sources: From the State tax levy, 

 1,087,700.44; from insurance taxes, $83,702.40; 

 insurance fees, $14,830.50; earnings of State 

 Prison North, $100,000; earnings of State 

 PI-M.II South, $69,076.68; sale of State lands, 

 $21.224.84; earnings of Reform School, $26,- 

 r>o"i.75; other sources, $45,110.75. The expendi- 

 tures of the fund maybe classified as follow: 

 Judiciary expenses, $217,282.71; executive and 

 administrative departments. $77,638.74; State 

 educational institutions, $80,185.44 ; State be- 

 nevolent institutions, $721,333.45; State re- 

 formatory institutions, $106,000 ; State prisons, 

 $l(i!).()7(i.(is; interest on public debt. S274.- 

 07 1. 1;^; special appropriations, $423,798.97; mis- 

 cellaneous, $246,590.32. 



The receipts of the general fund for the year, 

 as appears from the figures above given, fell 

 short of the expenditures by over $850,000. In 

 l sl .'o. as in every year since 1877, the State failed 

 to raise a revenue sufficient to pay its current 



expenses. An a result, tin- constantly increasing 

 Stall' debt had, on January, 1891, reached the 

 enormous sum of $8,540,015.12, with no Hiirplu* 

 in the treasury as an offset. Successive 

 laluies had rei'u.-ed to raise the tax rate or to 

 provide any relief till the (icm-ral Assembly of 

 :rappled with the problem ami pugged a 

 wrirs of acts which an- likely to work out a 

 complete solution. 



One of these acts provides for the levy of a 

 tax of 6 cents on each $100 of property for each 

 of the years 1891 and 1M)2, the procc. 

 which shall form a "Benevolent Institution 

 Fund," so called, and shall be appropriated to 

 the use of the benevolent and reformatory insti- 

 tutions of the State. The State tax rate i 

 thereby increased from 12 cents (the rate here- 

 tofore levied for the general fund) to 18 cents on 

 each $100. Another act thoroughly n vises and 

 reconstructs the law regulating the assessment 

 and collection of taxes. It creates a State 

 Board of Tax Commissioners, consisting of the 

 Governor, Secretary of State, Auditor, and two 

 other persons appointed by the Governor, whose 

 duty is to enforce the tax laws, to supervise 

 their operation, to suggest improvements to the 

 General Assembly, and generally to make effi- 

 cient the tax system of the State. The board 

 shall also assess all railroad property in the 

 State, and shall equalize the assessment of real 

 estate made by the local assessment boards. In 

 performing these duties it is required to ap- 

 praise and assess all property at its true cash 

 value. As a result or this provision, the total 

 valuation of the State for 1891 was increased by 

 the board nearly $400,000,000 over the valuation 

 of 1890. The same act provides for the collec- 

 tion of the following taxes in addition to the 

 general ad valorem tax on property : From for- 

 eign insurance companies, a sum equal to 3 per 

 cent, of their gross receipts of premiums from 

 business in the State, less losses actually paid in 

 the State ; from express companies, a sum equal 

 to 1 per cent, of their gross receipts in the 

 State, after making certain specified deductions ; 

 from telegraph companies, a sum equal to 1 per 

 cent, of the gross receipts of their agents in the 

 State ; from telephone companies, a sum equal 

 to one fourth of 1 per cent, of their gross re- 

 ceipts in the State; from sleeping-car compa- 

 nies, a sum equal to 2 per cent, of their gross re- 

 ceipts from business in the State. 



A further source of revenue was provided by 

 an act requiring the Secretary of State to charge 

 fees for filing articles of incorporation and other 

 certificates relating to corporate franchises, these 

 fees to be in addition to the fees already al- 

 lowed, and to be by him paid over to the State 

 treasury. To provide funds for support of 

 the State government until the revenues under 

 these laws should become available, the Gov- 

 ernor, Auditor, and Treasurer were authorized 

 by another act to borrow $700.000, issuing 8^- 

 per-cent. bonds therefor, payable in ten \ 

 but redeemable at the option of the State in five 

 years. If further sums should be needed to 

 meet the appropriations of the session, the same 

 officials were authorized to borrow not over 

 $700,000 additional, issuing the same kind of 

 bonds therefor. They were also authorized to 

 issue SJ-per-cent. bonds to raise money for re- 



