13* 



During the discussion a petition was circulated and largely- 

 signed stating that the laws of the Commonwealth are in- 

 adequate to the proper taxation of personal property, and 

 asking the Legislature to establish a system of direct tax- 

 ation, so that farm lands that derive little or no benefit from 

 city or town improvements should not be called upon to pay 

 for such. 



At the afternoon session the subject " Highways and 

 Repairs " was opened by Mr. Charles C. Blunt of Andover, 

 who considered the present system of Commissioner, far 

 superior to the old one of surveyors of highways, but care 

 should be taken to retain theright man for Commissioner. 

 No public money is more foolishly or improperly wasted 

 than that for repairing high-ways. He believed in the use 

 of drains, and loose rocks on a clay subsoil or springy 

 roads. 



Mr. Nathan Bushby of Peabody, considered the subject 

 of roads next to taxation, citing a case of how a muddy 

 springy piece of road was made a good dry piece by the use 

 of small stones put into the road bed and covered, so the 

 water could get through. A great trouble with country 

 roads is they make them too wide and have too much sur- 

 face to keep in repair. 



Mr. G. S. Phippen of Mcthuen, said that his town voted 

 to have eighty-five per cent, of the money raised for roads 

 expended before the first of July, believing in drains and 

 small stones as the best material to use ; he believed the 

 proper way to build a road was to dig out the old road bed, 

 fill in with stones and cover lightly with gravel, crowning 

 the centre. President Ware. Albert Emerson, Chas. W. 

 Mann, and others spike in the same direction, all believing 

 in drains, small stones, or crushed stone as the best material, 

 and cheapest in the end. 



The 68th Institute was held at the Town Hall, Peabody, 

 on Friday, Jan. 31, 1800. Rev. 0. 8. Butler of Georgetown, 

 was announced to speak at the morning session upon "Poul- 



