the laws may be published and circulated among the people before they are called upon to carry them into execution, and this is the more necessary in many parts of the state, as the town and county government will be new, and only a short time elapses prior to the next town election. For further reasons in sup. port of the imperious necessity and justice of establishing by law such uniformity, I would refer to my first message.

Attention is called to the manner of keeping the books in the auditor's and treasurer's office. A plan easy, simple and comprehensive, should be established by law, and on the principle of double entry. Reference is made to it to elicit investiga

tion.

The Secretary of State not being required to report to the executive, I cannot officially inform you of the revenue and finan ces of the State. The report of this officer will place the subject fully before you. I respectfully recommend that ample provision be made by direct taxation to discharge all the liabil. ities against the State, and sufficient to anticipate the ordinary expenses of the government for this and the succeeding year, as they shall accrue, that the public faith may at all times be sustained. The treasury should always be supplied with funds to meet its wants as they occur, and the only way to do this is to provide the means in advance, and in the absence of other sources of revenue this must be met with direct taxation.

The power of the legislature to issue any evidence of State debt is restricted by the ninth section of article eight of the constitution, except for such debts as are authorized to be contrac ted in the sixth and seventh sections of that article. From this section it is clear that the issue, by the authority of law, of any scrip, auditor's or other warrants, is prohibited, and that the act of the legislature itself should be the only warrant and authority upon which money should be drawn from the State Treasury. In fact the law appropriating the money is the highest warrant that can be drawn, and the receipt of the person to whom the appropriation is made is the best evidence of its yayment. With this method of drawing money from the Treasury, the objection of double issues or of forged warrants is removed, and the law itself becomes an unfailing check upon the paying officer.

Doubts being entertained by the legislature at its last session,

whether auditor's warrants came within the restrictive clause of the constitution referred to, provision was made by law that no money should be drawn from the State Treasury except on the warrant of the Secretary of State. Participating in these doubts, the executive sanction was yielded to those laws directing the issue of such warrants. Subsequent reflection, however, has convinced me that these laws are in contravention of the constitution, and that every warrant or other paper issued by one officer of the State on another, for the payment of money, is and thereby becomes an evidence of State debt, and is the voucher of payment. The appropriation directing the payment of the money is merged in the warrant or other instrument issued.— The warrant is the authority upon which the money is paid, and is the voucher for so doing; it follows therefore that it is an evidence of State debt not recognized by the constitution. I would therefore respectfully recommend a repeal of all laws authorizing the issuing of warrants or other orders on the State Treasury, and that provision be made by law requiring the Treasurer to pay on appropriations only, which, with proper vouchers, is the most effective check upon his disbursements.

A bill was passed at the last session of the legislature, allowing interest on the auditor's warrants issued by the authority of law, which did not receive the approval of the executive, and was not returned with objections. This bill was presented for the action of the executive on the last day of the session, and immediately after its presentation I was informed by a joint. committee of the two houses that the legislature had completed the business before it and was ready to adjourn, which prevented me from returning it with my objections to its approval, at that session. I objected to the passage of the bill, because-First, the bill provided that certain auditor's warrants after presentation to the Treasurer and non-payment, should bear interest at twelve per cent., which would clearly render them evidences of state debt, if they were not such without the interest feature. The moment interest should begin to run on them, that moment they would become such evidences, and would therefore be unconstitutional. Secondly, the provisions of that bill extended only to a certain class of the public creditors, and not to all alike, it was therefore unequal and unjust in its operation.

And, thirdly, the principle of allowing interest on appropriations and warrants is not contemplated by the constitution, and a precedent would be established injurious and impolitic.

The constitution requires that the legisiature shall provide by direct taxation, if there are no other sources of revenue, for the payment of the expenses of each year and all deficiencies for preceding years. If the legislature carries out this provision, there will at all times be funds on hand to meet the current expenses of the State. Good policy and sound economy dictate this course, and I trust that the representatives of the people will adopt it.

I respectfully call the attention of the legislature to the fact that ten bonds, of one thousand dollars each, are outstanding against the State, unsatisfied, which were issued and negotiated under the late territorial government of Wisconsin, to aid in the construction of the Milwaukee and Rock River Canal. I recommend that the subject of these bonds be investigated; and that such provision be made for their payment, and discharge, as justice and good faith would dictate, and the true honor of the State and people demand. I also urge that the outstanding liabilities of the State be ascertained as far as possible, and means be provided for their payment.

The act of the last session, entitled "An act to exempt from forced sale on final process the property therein named” requires some modifications to make its provisions harmonize with the pre-existing contracts, and the former laws on this subject.. This act repeals all previous laws exempting any personal property from forced sale on final process, and enacts a new one. As some doubts exist as to the proper construction to be placed upon this act, I recommend that such modification of it be made that the provisions of the prior act may apply to contracts then existing, and that the present act be confined in its operation to contracts entered into since its passage. Much unnecessary litigation might be avoided by such an alteration, and. it will be within strict constitutional limits.

The act of the Legislature to exempt a homested from forced sale, took effect on the first day of this month. Whether the beneficial results that have been anticipated will follow from the practical operation of this measure, remains yet to be proved.

This subject is brought to the attention of the Legislature at this time with the view of urging such a change of its provis ions as will correspond with the sentiments presented in my message of the 8th of June last. In reiterating the opinions in that message presented, I would add, that in my opinion, some limit in value should be given to the homestead exemption, and should be confined to persons with families depending upon them for support. Such a change of this law will have a tendency to make it a permanent provision, and will be sustained by public sentiment; but without it, it is feared the whole law. will be repealed. Its provisions can be extended, if experience shows that it promotes the public welfare. I trust that this humane provision will forever remain on our statute book. It throws the mantle of protection around the unfortunate and shields them from unjust oppression. Its tendency is to elevate the moral and social condition of the people. I would suggest, as matters of detail in carrying out this measure, that the person wishing to avail himself of it should make a selection of his homestead, and have the same described and appraised in a manner to be defined by law; which selection, description, and appraisal, he should cause to be recorded in the office of the register of deeds of the proper county. These details would pre

vent fraud, and make definite what is now uncertain.

Immediately upon the passage of the act giving the assent of the state to the grant of land made by Congress to aid in the improvement of the Fox and Wisconsin Rivers, steps were taken by me, as required by law, to locate the lands thus granted.On the 29th day of June last, being the day on which the act of the legislature referred to was approved, I addressed the general government, notifying it of the assent of the State to the act of Congress, at the same time informing it that I selected the alternate sections unsold in the limits of the grant numbered with odd unmbers, and also requesting to be furnished with a diagram of the grant, with other information necessary to complete the locations; to which I received no reply until the 27th of November last. In consequence of this delay no locations have been completed. The odd numbered sections within the limits of the grant, and unsold, comprise about 125,000 acres. These lands have been selected, and the approval of the President of

the United States is only wanting to bring them into market.— The residue of the lands granted, cannot be finally located without further action of Congress. No efforts on the part of the executive will be spared to secure a speedy and judicious location of all the lands, so that they may be made available for the furtherance of the object of the grant. The act providing for the improvement of these rivers makes it the duty of the Governor to appoint a Register and Treasurer whenever the selection of the lands granted shall be completed, and a sale of any portion of them required. The contingency referred to not occurring, no officers have been appointed. As soon as the President approves of the locations already made, the appoint. ment of these officers will be necessary; and should this information be received during your present session, you will be advised.-that these officers may be elected by joint vote of the Senate and Assembly, as required by law. Some legislation. will be necessary, in order to secure to the settlers on these lands the right of pre-emption granted to them by the act of the 8th of August last. The 41st section of this act will require some modification to accomplish this object. Your attention is therefore directed to this subject.

The board of public works appointed under this law, were convened at the capitol early in September last, when an organization took place. An engineer was appointed and other measures taken to ensure, at an early day, a preliminary survey of the proposed canal and of the Fox River, upon which estimates could be based. This survey, I have been informed, has been completed; and is highly satisfactory, and exhibits a capacity and facility for the improvement of these streams not before anticipated by the most ardent friends of this great internal channel of communication. The importance of this improvement to a very large portion of the State, traversing its whole extent from the North-East to the South-West, is too apparent and well known to require comment. The valley of the Fox and Wisconsin rivers comprises some of the best portions of the State and it may be safely estimated that one half of its geographical area is interested in this improvement; it therefore forcibly commends itself to the favorable consideration of the Legislature, and should receive from it an energetic impulse.