■ ■ ' Cornell University Library Z 1311.H25 Index of economic material in documents 3 1924 014 512 622 j&eto gorfe £>tate College of Agriculture &t Cornell Umberssitp Stbaca. M. j9. Htbrarp Cornell University Library The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924014512622 INDEX OF ECONOMIC MATERIAL IN DOCUMENTS OF THE STATES OF THE UNITED STATES NEW HAMPSHIRE 1789—1904 PREPARED FOR THE DEPARTMENT OF ECONOMICS AND SOCIOLOGY OF THE CARNEGIE INSTITUTION OF WASHINGTON BY ADELAIDE R. HASSE LIBRARIAN DEPARTMENT OF PUBLIC DOCUMENTS, NEW YORK PUBLIC LIBRARY PUBLISHED BY THE CARNEGIE INSTITUTION OF WASHINGTON MAY, 1907 Nero $ark £tate (ijullege of Agriculture JU QJarncll Unitiersitg Jtljaca. 5f . f . JGtbrary INDEX OF ECONOMIC MATERIAL !N DOCUMENTS OF THE STATES OF THE UNITED STATES NEW HAMPSHIRE 1789—1904 PREPARED FOR THE DEPARTMENT OF ECONOMICS AND SOCIOLOGY OF THE CARNEGIE INSTITUTION OF WASHINGTON BY ADELAIDE R. HASSE LIBRARIAN DEPARTMENT OF PUBLIC DOCUMENTS, NEW YORK PUBLIC LIBRARY PUBLISHED BY THE CARNEGIE INSTITUTION OF WASHINGTON MAY, 1907 Z I 5 / 1 H25 DEPARTMENT OF ECONOMICS AND SOCIOLOGY CARROLL D. WRIGHT, Director KENYON L. BUTTERFIELD EMORY R. JOHNSON HENRY B. GARDNER JEREMIAH W. JENKS VICTOR S. CLARK HENRY W. FARNAM, Secretary EDWARD W. PARKER DAVIS R. DEWEY WALTER F. WILLCOX ALFRED H. STONE B. H. MEYER CARNEGIE INSTITUTION OF WASHINGTON PUBLICATION NO. 85 (NEW HAMPSHIRE) C--» i* c } %%t J5ort (gattimott (pxcee BALTIMORE, HS., 0. 8. A. PREFATORY NOTE This index undertakes to deal only with the printed reports of administrative officers, legislative committees, and special commissions of the states and with governors' messages for the period since 1789. It does not refer to constitutions, laws, legislative proceedings or court decisions, except in so far as they happen to be found in the class of documents above mentioned. It attempts, on the other hand, to furnish a list, as complete as possible, of all the documents and messages which fall within its scope, in whatever form they may have been published, whether separately, in collected docu- ments, legislative journals or volumes of laws, and to indicate the volume in which they may be found. Unless otherwise indicated the material indexed is in the New York Public Library. In some cases reference is made to reports and messages prior to 1789, and to publications other than public documents which it was felt would be helpful to those likely to use the index, but no claim to completeness is made except in the case of the documents and messages since 1789. In addition to furnishing a list of reports and messages, the index undertakes to supply a reference by volume and page to all material of economic importance which they contain, with the exception of that contained in the reports of bureaus of labor. The reason for this exception is that these reports have already been indexed by Carroll D. Wright, late United States Commissioner of Labor, 1 in a volume published by the Department of Labor in 1902. Although the index is confined to matter of economic bearing, the term " economic " has been given a broad interpretation. In view of this liberal interpretation it is be- lieved that the index will constitute a useful addition to the resources of students of almost any aspect of American history. It will be seen that the present index differs both in scope and character from R. R. Bowker's " State Publications," the valuable pioneer work in this field. It is narrower in scope than " State Publications " which aims to present a list not only of reports and governors' messages but of all state documents; but in the field which the present work covers it contains not only a more complete list of documents than has hitherto been published but also an index of their contents in so far as these have an economic bearing. Each volume is divided into two parts. Part I contains references to general sources of information and descriptive matter found in the documents. Part II contains references to particular series of reports, and particular topics, arranged alphabetically by topics. The references under each topic are divided into two groups, viz., " serial " and " non-serial." Within each of these divisions the arrangement is chronological. 1 Index of all reports issued by bureaus of labor statistics in the U. S. prior to Men. 1, 1902. Wash., 1902. 287 pp. 8°. 3 PREFATORY NOTE Anyone desiring information on any particular topic will, therefore, look for that topic in its alphabetical order in Part II. Numerous cross-references will, it is hoped, make it possible to discover with little difficulty all the material bearing on that topic. Uniform entry words for subjects recurring in different states will be retained throughout the series. It will thus be possible to make a study not only of the historical development of an economic subject as reflected in the documents of an individual state but also to make a comparative study of that development as it has taken place in the country at large. To accomplish this purpose it has been necessary to make the selec- tion of entry words without reference to the peculiarities of local usage, such peculi- arities being recognized in the case of each state by cross-references. Unless otherwise stated the size of the books is octavo. The present volume is confined to the economic material contained in the printed reports of administrative officers, legislative committees and special commissions of the State of New Hampshire and in the messages of the governors of that state. This volume has been preceded by a similar volume devoted to the State of Maine and will be followed by volumes devoted to other states. The work when completed, will there- fore, furnish an index to the economic material in the reports and governors' messages of all the states of the Union. COLLECTED DOCUMENTS AND JOURNALS Serial No. Document. Serial No. Document. Serial No. Document. Serial No. Document. 1 1784 June Sen. jol. 73 1799 June Sen. jol. 145 1824 Nov. Sen. jol. 217 1874 June Sen. & House jol. 2 1784 June House jol. 74 1799 June House jol. 146 1824 Nov. House jol. 218 1874 Ann. Repts. 3 1784 Oct. Sen. jol. 75 1799 Dec. Sen. jol. 147 1825 June Sen. jol. 219 1875 June Sen. & House jol. 4 1784 Oct. House jol. 76 1799 Dec. House jol. 148 1825-June House jol. 220 1875 Ann. Repts. 5 1785 Feb. Sen. jol. 77 1800 June Sen. jol. 149 1826 June Sen. jol. 221 1876 June Sen. & House jol- 6 1785 Feb. House jol. 78 1800 June House jol. 150 1826 June House jol. 222 1876 Ann. Repts. 7 1785 June Sen. jol. 79 1800 Nov. Sen. jol. 151 1827 June Sen. jol. 223 1877 Sen. & House jol. 8 1785 June House jol. 80 1800 Nov. House jol. 152 1827 June House jol. 224 1877 Ann. Repts. 9 1785 Oct. Sen. jol. 81 1801 June Sen. jol. 153 1828 June Sen. jol. noc 1878 Sen. A Honse jol. 10 1785 Oct. House jol. 82 1801 June House jol. 154 1828 June House jol. 226 1878 Ann. Repts. 11 1786 Feb. Sen. jol. 83 1802 June Sen. jol. 155 1828 Nov. Sen. jol. 227 1879 Sen. & Honse jol. 12 1786 Feb. House jol. 84 1802 June House jol. 156 1828 Nov. House jol. 228 1879 Ann. Repts. 13 1786 June Sen. jol. 85 1803 June Sen. jol. 157 1829 June Sen. jol. 229 1880 Sen. & House jol. 14 1786 June House jol. 86 1803 June House jol. 158 1829 June House jol. 230 1880 Ann. Repts. 15 1786 Sept. Sen. jol. 87 1803 Nov. Sen. jol. 159 1830 June Sen. jol. 231 1881 Sen. & House jol. 16 1786 Sept. House jol. 88 1803 Nov. House jol. 160 1830 June Honse jol. 232 1881 Ann. Repts. 17 1786 Dec. Sen. jol. 89 1804 June Sen. jol. 161 1831 June Sen. jol. 233 1882 Ann. Repts. 18 1786 Dec. House jol. 90 1804 June House jol. 162 1831 June House jol. 234 1883 Sen. & House jol. 19 1787 June Sen. jol. 91 1804 Nov. Sen. jol. 163 1832 June Sen. & House jol. 235 1883 Ann. Repts. 20 1787 June House jol. 92 1804 Nov. House jol. 164 1832 Nov. Sen. & House jol. 236 1884 Ann. Repts. 21 1787 Sept. Sen. jol. 93 1805 June Sen. jol. 165 1833 June Sen. & House jol. 237 1885 Sen. & House jol. 22 1787 Sept. House jol. 94 1805 June House jol. 166 1834 June Sen. & House jol. 238 1885 Ann. Repts. 23 1787 Dec. Sen. jol. 95 1805 Nov. Sen. jol. 167 1835 June Sen. & House jol. 239 1886 Ann. Repts. v. 1 24 1787 Dec. House jol. 96 1805 Nov. House jol. 168 1836 June Sen. ' " " " 1852:312-468. 1853 " " " " 1853:671-810. 1854 1854:677-813. 1855 1855:209-358. 1856 1856:703-794. 1857 1857:649-697. 1858 1858:447-494. 1859 " " " " 1859:431-478. 1860 " " " " 1860:357-403. 1861 " " " " 1861:416-471. 1862 " " " " 1862:524-560. 1863 1863:532-568. 1864 ' " 1864:825-879. 1865 " " " " 1865:765-798. 1866 " " " " 1866:507-544. 1867 1867:481-520. 1868 " 1868:481-548. 1869 1869 : 553-590. 1870 " Ann. repts. 1870. 1871 " " " 1871. 1872 " " " 1872. 1873 " " " 1873. 1874 1874. 1875 1875. 1876 " " " 1876. 1877 1877. 1878 " " " 1878. 1879 1879. 1880 " " " 1880. 1881 " " " 1881. 1882 " " " 1882. 1883 " " " 1883. 1884 ' 1884. 1885 1885. 1886 1886, v. 1. 1887 " " " 1887, v. 1. 1888 " " " 1888, v. 1. 1889 1889, V. 1. 1890 " " " 1890, V. 3. 1891 1891, v. 3. 1892 " " " 1892, v. 1. 1893 1893, v. 1. 1894 ' 1894, T. 2. 1895 " " " 1895. 1896 " Repts. 1895/6, v. 1. 1897 " " 1897. 1898 " " 1897/8, v. 1. 1899 " " 1899. 1900 " " 1899/00, v. 1. 1901 " " 1901. 1902 " " 1901/2, v. 3. 1903 " " 1903. 1904 " " 1903/4. v. 3. non^serial 1826-1832. Hist, sketch of New England r.rs. (AJt. r.r. comrs. 1879: 7-9.) 1836. Contemplated construction of various r.rs. (Govs. mess. Nov. 1836.) 1837. Rept. of Col. S. H. Long on r.r. to extend through N. H. and Vt. (House jol. Nov. 1836: 386-396.) 1840-1898. Brief hist. stmt, of steam railroading in N. H. showing total mileage in 1898. (A.R. r.r. comrs. 1898: xv-xvi.) Brief financial history of individual r.rs. show- ing average dividends, cost of construction, etc. (Same 1898: xviii-xxii.) 1845. Comment on work of r.r. comrs. (Govs. mess. June 1845: 7.) 1846. Repeal of r.r. law regarding location of r.rs. recommended. (Same 1846: 6.) 1848. Memorial of Portsmouth, New Market, and Con- cord r.r. asking permission to construct r.r. from Portsmouth to Concord. (House jol. June 1848: 447- 448.) INDEX TO DOCUMENTS OP THE STATE OF NEW HAMPSHIRE 55 RAILROADS— cont'd non-serial — cont'd 1850. Complaints agst. r.r. cos., their methods justified, propriety of legislative interference in private af- fairs of r.r. cos. (Govs. mess. June 1850: 5-7.) 1868. Names of officers of roads, mileage, passenger and freight traffic omitted from 1867/8 r.r. comrs.' rept. (A.R. r.r. comrs. 1867/8: 497.) 1869. Rept. on bill giving consent to acts of legisla- ture of Mass. relating to Boston and Me. R.R. (House jol. June 1869: 240-245.) 1875. Comparative statistics of New England r.rs. with tables showing relative r.r. mileage to state area and population, stocks, bonds, debt, etc., by states, and fiscal results of operations and the relation thereof to state area, population, and cost. (A.R. r.r. comrs. 1875 app. 32-33.) 1884. Stmt, of roads inspected. {Same 1884: 25-38.) 1884-1899. Complaints and decisions in regard to r.r. accommodation, freight transportation, express regulations, etc. (Same 1884 (pp. 41-64) — same 1889.) 1892-1895 title reads : Complaints and decisions, and fatal accidents. 1896-1899 title reads : Petitions, orders, and findings. Subject matter same through- out. 1885-1887. Returns of r.r. inspections giving detailed stmt, of various r.r. systems of N. H. (Same 1885 (pp. 37-58)— same 1887.) In return for 1887 title reads : " Railroad history and condition." 1887. Total cost, capital stock, funded and floating in- debtedness, and total liability of N. H. rwys. mak- ing returns to bd. (Same 1887: 4-5.) . Documentary evidence ace. minority rept. of committee on r.rs. on " Act in amdmt. of ch. 100, laws of 1883 . . . ." (House jol. June 1887: 979- 984.) . Rept. on " Act in amdmt. of ch. 100, laws of 1883" ("Colby act"), entitled " Act providing for establishment of railroad corporations by general law." (Same June 1887: 479-494.) . Same, minority rept. (Sen. jol. June 1887: 379- 385.) 1888. Stmt, of r.r. construction and improvement. (A. R. r.r. comrs. 1888: 29-42.) 1890. General outline of rwy. condition and improve- ments, cost, etc. (Same 1890: 22-26.) 1894-1897. Total mileage and capitalization of Amer. rwys. in hands of receivers, ann. amt. of stock on which no dividends were paid, etc. (Same 1898: xxiv-xxv.) 1896. Detailed stmts, of improvements on various steam rwy. systems, cost and expenditure. (Same 1896: ix-xii.) 1897. Detailed stmt, of improvements in various roads with cost. (Same 1897: x-xi.) 1898. Detailed stmt, of r.r. improvements, no. of ties and tons of steel rails laid. (Same 1898: xii-xiii.) 1899. Successful use of coke as substituted for bitumi- nous coal and sprinkling tracks with oil to lay dust noted. (Same 1899: xiii-xv.) Accidents 1853. Expediency of legislation relative to regulation of rwy. accidents; establishment of a Life Pro- tecting Commission suggested. (Govs. mess. June 1853: 10.) 1854. Expediency of legislation for protection of rwy. operatives agst. accident, and for construction of rwy. bridges. (Same June 1854: 9-10.) 1884-1889. Table of name of r.r., name and occupation of injured person, cause and character of injury. (A.R. r.r. comrs. 1884 (p. 22)— same 1889.) 1889. Table of rwy. accidents for yr. endg. June 30, showing accident, no. of employees and passengers killed or injured. (Same 1890: 30.) RAILROADS— cont'd Accidents — cont'd 1890-1902. Official records of fatal accidents; detailed stmt, of each case with action taken. (Same 1890 (pp. 37-118)— same 1902.) 1901/2. Brief stmt, of accidents during yr. (Same 1902: xviii-xix.) Accounts 1858-1877. Laws regulating publication of returns, tabulations, etc., noted. (A.R. r.r. comrs. 1877: 8-10.) 1876. General instructions in regard to r.r. accts. agreed upon in Boston, Sept. 6, at conference of r.r. comrs. of New England. (Same 1877 app., pp. 3-30.) 1877. Legislative conditions with regard to r.r. repts., returns, accounts, etc. (Same 1877: 4-8.) 1880. Rules and forms for r.r. returns. (Same 1880: 28-32.) Actions by or against 1891. Opinion of court in case of Northern R.R. vs. Manchester and North Weare R.R. (A.R. r.r. comrs. 1891: 17-22.) 1896. Brief outline of Manchester and Milford R.R. case with text of opinion of Supreme Court. (Same 1896: xii-xxiii.) Bridges 1881. Text of act relating to r.r. bridges; approved Aug. 19. (A.R. r.r. comrs. 1882: 4-5.) Charters; see below, Incorporation Combination 1863. Adverse comment on legislation enabling r.r. cos. to create monopolies injurious to interests of traveling public. (Govs. mess. June 1863.) 1866. Policy of encouragement of construction and management of r.rs. justified; restriction in leas- ing and consolidation privileges expedient. (Same June 1866.) 1887. Rept. on " Act to authorize Boston and Me. R.R. to guarantee a lease of Northern R.R. (House jol. June 1887: 830-835.) 1888-1890. Stmt, of leases, legislation and litigation. (A.R. r.r. comrs. 1888 (pp. 5-26)— some 1890.) Stmt, for 1889 called Leases and contracts in force with date of making ; 1890 called Consolidations, general subject matter is same. 1893. Copy of lease of Connecticut River R.R. to Bos- ton and Me. r.r. (Same 1893: 293-301.) 1895. Rept. on consolidation of Fitchburg, Brookline, and Brookline and Milford R.Rs. (Same 1895 app., pp. 231-253.) . General outline of consolidation by lease of va- rious r.rs. into 4 systems under provisions of Colby act of 1883. (Same 1895: 5-8.) 1898. Brief outline of r.r. consolidation by sale or leases naming various systems so absorbed or con- solidated. (Same 1898: xxii-xxiii.) 1899. Consolidation of Eastern R.R. in N. H., the Ports- mouth and Dover R.R., and the Portland and Ro- chester R.R. with the Boston and Me., with stmt, of stock issued for payment of same. (Same 1899: xi-xii.) Commissioners 1836-1877. Legislation in regard to r.r. comrs. in N. H.; text of general laws outlining duties and com- pensation of said comrs. (A.R. r.r. comrs. 1879: 24-27.) 1838-1858. Hist, sketch of special r.r. comrs. in N. H., Mass., and Me. (Same 1879: 27-29.) 1844-1877. Hist, sketch of powers and duties of r.r. comrs. (Same 1877: 3-4.) . List of r.r. comrs. giving residence, date of apptmt, length of term. (Same 1877 app., p. 34.) 56 INDEX TO DOCUMENTS OP THE STATE OF NEW HAMPSHIRE RAILROADS— cont'd Commissioners — cont'd 1844-1879. Names and residence of r.r. comrs., com- mencement of term, and length of service. (Some 1879: 139.) 1844-1893. Hist, sketch of r.r. commission. (Same 1893: 5-12.) 1884-1899. Office expenses of r.r. commission. (Same 1884 (p. 241)— same 1899.) 1884/5-1904/5. Stmt, of expenses for r.r. comrs. (A. R. treasurer 1884/5 (p. 21)— same 1903/4.) Assessment of bd. of equalization on r.r. corporations for expenses of r.r. comrs. 1889-1898. Apportionment of salaries and expenses of r.r. comrs. for yr. endg. June 1. (Valuation, etc., of N. H. 1889 (p. 49)— same 1898.) 1899. Recommendation to pay salaries of r.r. comrs. from state funds. (Govs. mess. Jan. 1899: 12-13.) 1901. Change in law providing for payment of r.r. comrs. by r.r. corporations recommended. (Same Jan. 1901: 14.) 1903. Apportionment of r.r. tax, salaries and expenses of comrs. (Valuation etc. of N. H. 1903: 9.) 1904. Expenses of r.r. comrs. (A.R. treasurer 1904: 464.) Expenditures foe 1870/1-1903/4. Stmt, of expenditures for r.r. comrs. (A.R. treasurer 1870/1 (p. 25)— same 1903/4.) Crossings 1841. Extr. from proc. of records of Exeter town meet- ing in matter of highway crossings of Boston and Me. r.r. (House jol. June 1841 app. pp. 386-387.) 1884. Stmt, of crossings and stations. (A.R. r.r. comrs. 1884: 13.) 1890. Text of act to promote abolition of grade cross- ings; approved June 21. (Same 1892: 13-18.) Damages 1870. Apptmt. of new tribunal for appraisal of dam- ages recommended. (A.R. r.r. comrs. 1870: 36.) 1872-1875. Suggested legislation with regard to dam- ages. (Same 1872: 46-47; 1873: 37; 1875: 7.) Employees; see Labor Incorporation 1835-1878. Table of corporate names of r.r. cos. char- tered, dates of organic acts, brief stmt, of line of road denned in each charter. (A.R. r.r. comrs. 1879: 133-135.) 1846. Rept. of committee instructed to inquire whether Boston, Concord, and Montreal R.R had been duly organized. (House jol. June 1846 app., pp. lxxxviii- lxxxix.) 1855. Correspondence and resolves relating to incor- poration of Atlantic and St. Lawrence R.R. (Same June 1855: 353-355.) 1860-1868. List of r.r. corporations chartered by and operated in whole or in part within limits of state. (A.R. r.r. comrs. 1860 (p. 3) — same 1868.) Omitted from rpts. for 1861, 1865-1867. 1881. Rept. on " Act in addition to act to incorporate Dover and Winnepesaukee R.R., passed June 1, 1862." (House and Sen. jols. June 1881: 1012-1019.) . Rept. on " Act providing for establishment of r.r. corporations by general law." (House jol. June 1881: 1023-1028.) 1885-1887. Index (with dates) to r.r. chapters and amdmts. in office of secy, of state. (A.R. r.r. comrs. 1885 (pp. 339-349)— same 1887.) Laws 1823-1832. Hist, sketch of first r.r. legislation in U. S. (A.R. r.r. comrs. 1879: 6-7.) New Hampshire 1826-1843. Hist, sketch of early r.r. legislation in N. H. (A.R r.r. comrs. 1879: 18-20.) RAILROADS— cont'd Laws — cont'd New Hampshibe — cont'd 1885-1894. R.R. laws in force Jan. 1. (Same 1885 (pp. 291-336)— same 1894.) 1893. Public statutes of N. H. relating to r.rs. in force Apr. 1, 1893. Concord, 1893. 40 pp. 1897. Laws of N. H. relating to r.rs. Manchester, 1897. 61 pp. Mileage 1830-1877. Tabulated stmt, showing no. of miles of ann. r.r. construction in U. S. (AR. r.r. comrs. 1879: 137.) 1879-1888. Table of states having over 3000 miles of rwy.; no. of miles end of 1879 and 1888. (Same 1889: 6.) 1888. Table by states and geographical division of no. of lines and miles of track laid in U. S. (Same 1889: 4-5.) New Hampshibe 1867-1877. Stmt, of miles of r.rs. in each New Eng- land state and U. S. with resp. totals. (A.R. r.r. comrs. 1879: 137.) 1872-1883. No. of miles of r.r. completed and in opera- tion in state. (Same 1872 (pp. 45-46) — same 1883.) 1874-1885. Ann. increase of r.r. mileage. (Same 1884 (p. 7) — same 1886.) 1877. Total r.r. mileage in N. H. noted with similar stmt, for Mass. (Same 1877: 11.) 1884-1893. Tabulated stmt, of mileage, cost and equip- ment of N. H. roads for yr. endg. Sept. 30. (Same 1885 (pp. 88-89)— same 1893.) 1886. List of N. H. r.rs. showing mileage and cost of construction and equipment. (Same 1898: xvi- xvii. ) 1890. N. H. r.r. systems with mileage of each. (Same 1890: 7-8.) 1892. Table of steam r.r. mileage; no. of miles of road operated and miles in N. H. (Same 1892: 24.) 1893. Tabular stmt, of 5 important r.r. systems show- ing total mileage and mileage in N. H. (Same 1893: 4.) 1902. Total mileage for yr. endg. June 30; general dis- tribution of same. (Same 1902: ix.) Narrow Gauge 1878. No. of miles and descr. of narrow gauge r.r. in operation in TJ. S. (A.R. r.r. comrs. 1879: 36.) Public Aid See also below, Railroads : Individual. 1838. Opposed to lending credit of state for canals or r.rs. (Govs. mess. June 1838.) 1850. Inflexible policy of state to oppose direct aid to certain corporations; stmt, apropos of embarrass- ments of r.r. cos. (Same June 1850: 7.) Rates 1869. Rept. on increase of fares and freights upon Concord and Porthsmouth R.R. 2 pp. Also in House and Sen. joL June 1869 : 666-667. 1884-1893. Tables of average passenger and freight rates in 1884 and 1893. (A.R. r.r. comrs. 1893: 22-24.) 1891. Table of average passenger and freight rates upon various N. H. r.r. systems. (Same 1891: 38.) 1893. Stmt, of powers and duties of comrs. in various states to regulate r.r. rates. (Same 1893: 32-33.) Peeight 1873-1890. Comparative table of coal rates per ton in 1873, 1883, and 1890. (A.R. r.r. comrs. 1890: 14.) . Comparative stmt, of Concord and Boston, and Concord and Montreal RR. tariff rates in force 1873 and 1890. (Same 1890: 14.) 1880. Suggestions in matter of freight rates. (Same 1880: 9-15.) INDEX TO DOCUMENTS OF THE STATE OF NEW HAMPSHIRE 57 RAILROADS— cont'd Rates — cont'd Feeioht — cont'd 1883-1890. Table of freight charges upon Boston and Me. system, 1883 and 1890. (Same 1890: 16-17.) 1884. Coal statistics showing amt. consumed by prin- cipal manufacturers with rates of transportation. (Same 1885: 92-93.) 1884-1887. Tabular stmt, of average freight rates show- ing average rate of local freight per ton; average rate per ton per mile reed, for freight to and from other roads and total average per ton. (Same 1884 (p. 12)— some 1887.) 1885. Sketch of N. H. coal freights, with consumption and rates in New England. (Same 1885: 25-29.) Passenger 1873-1890. Comparative table of r.r. fares on Lowell, and Concord and Boston, and Concord and Mon- treal roads 1873 and 1890. (A.R. r.r. comrs. 1890: 13-14.) . Table of comparative r.r. fares 1873 and 1890. (Same 1890: 13-14.) 1884-1887. Tabular stmt, of average rate of fare per mile reed, from local passengers, passengers to and from other roads, season ticket passengers and total average. (Same 1884 (p. 11) — same 1887.) Safety Appliances 1899. Equipment of locomotives and cars with safety appliances commended with stmt, of expense to two large r.r. systems. (A.R. r.r. comrs. 1899: xii.) Securities 1858. Tabular recapitulation of returns showing capi- tal stock, funded and unfunded debt. (A.R. r.r. comrs. 1858: 47.) 1879-1887. Table of appreciation of N. H. r.r. stocks. (Same 1887: 6.) 1883-1884. Stmt, of dividends declared, average high- est and lowest per cents paid, total amt. and in- crease or decrease. (Same 1884 (p. 13) — same 1885.) 1883/4-1886/7. Tabulated stmt, of capital stock, debt, cash assets, interest accrued, and dividends paid for yr. endg. Sept. 30. (Same 1885 (pp. 86-87) — same 1888.) 1883/4-1889/90. Table of r.rs., no. of stockholders, amt. of stock held in N. H. (Same 1884 (p. 13) — same 1890.) 1885-1886. Amt. of capital stock of corporations own- ing or operating r.rs. in N. H.; funded indebtedness of same. (Same 1885 (p. 5) — same 1886.) 1887. Dividends paid to stockholders. (Same 1887: 8.) 1891. Text of act authorizing Concord and Montreal R.R. to increase its capital stock for certain pur- poses, approved Feb. 18. (Same 1891: 10-11.) 1893. Tabular stmt, of capital stock, funded and un- funded debt. (Same 1893: 111.) 1898. Stmt, of home ownership of N. H. r.r. stock, no. of stockholders in N. H., amt. of stock held. (Same 1898: xxv-xxvi.) Street; see Street Railways Taxation; see that title Volume of Business 1873-1877. Table by geographical divisions, of mileage, gross and net earnings, freight and passenger earn- ings and dividends of U. S. r.rs. (A.R. r.r. comrs. 1879: 136.) New Hampshire 1849-1902. R.R. returns showing amt. of capital stock paid in, receipts, expenditures, and balance on hand. (A.R. r.r. comrs. 1849 (pp. 3-16) — same 1902.) RAILROADS— cont'd Volume of Business — cont'd New Hampshire — cont'd From 1849 to 1860 Includes Itemized stmt, of receipts, cost of equipment, expenditures, dividends, in- debtedness, etc. 1860-1863 contain stmt, of in- come, expenditures, assets, liabilities. 1864 con- tains cost of road, assets, liabilities, receipts, and expenditures. 1878-1884. Table of ann. gross income of 7 r.rs., ex- pense and per cent of expense to gross income. (Same 1885: 7.) . Table of ann. expense of operating the 7 therein named r.rs., no. of miles, and cost per mile. (Same 1885: 7.) 1878-1885. Tables of ann. gross income, expenses of operation, and per cent expended. (Same 1884 (p. 10)— same 1885.) . Tables of ann. gross and net income with in- crease or decrease and per cent of whole. (Same 1884 (p. 9)— same 1886.) . Detailed tabulated stmt, of ann. gross income, expense and per cent of expenditure. (Same 1884 pp. 19-21)— some 1886.) 1883. Stmt, of volume of business showing gross re- ceipts and total. (Same 1893: 13.) 1883-1888. Tables of ann. gross income, expenses, taxes and rents paid, income or decrease and per cent. (Same 1887 (p. 129)— some 1889.) 1883/4-1889/90. Tabulated stmt, of earnings and ex- penses of each road for yr. (Same 1885 (pp. 90- 91)— same 1890.) Classified, viz. Earnings from passenger, dept., do. from freight dept., rents for use of road, income from other sources, total income, expenses and taxes, net income, deficit and rents paid. 1885. Table of gross earning of steam r.rs. with re- ceipts from passenger and freight depts., rents for use of roads, etc., and gross expenses. (Same 1886: 5 and 1887: 7.) 1885/6-1886/7. Table of receipts and expenses for yr., names of r.rs., receipts from passenger and freight depts., rents, total income, expenses and taxes, and net income. (Same 1887 (pp. 124-125) — same 1888.) 1886. Table of gross receipts from passenger and freight depts., rents, etc., and total. (Same 1887: 7.) 1891. Table of no. of passengers and tons of freight carried and no. of miles run. (Same 1891: 38.) 1891-1893. Volume of business upon N. H. r.r. systems for yr. endg. June 30, passengers and mileage, freight and freight mileage and passenger and freight receipts. (Same 1892 (p. 23)— same 1893.) 1893/4. Steam rwy. statistics showing gross and net earnings, expenses, and increase or decrease. (Same 1894: 39-40.) 1896/7. Ann. passenger and freight earnings showing decrease in each. (Same 1897: ix-x.) 1896-1898. No. of passengers carried, tons of freight and earnings of 4 largest r.r. systems of N. H. (Same 1898: xii.) 1897-1899. Stmt, of the 4 largest r.r. systems of N. H., ann. no. of passengers carried, freight tonnage, and gross earnings. (Same 1899: ix-x.) . Exhibit of 4 large r.r. systems in N. H. showing in tabular form ann. gross earnings, operating ex- penses, passenger and freight revenue. (Same 1898 (p.xi)— same 1899.) 1902. Outline stmt, of gross and net earnings of 3 general rwy. systems showing amt. of receipts for passenger and freight traffic and gain. (Same 1902: ix-x.) 58 INDEX TO DOCUMENTS OF THE STATE OP NEW HAMPSHIRE 1844 app. 1845 app. 1846 app. 1847 : 665-672. 1848. RAILROADS: INDIVIDUAL For incorporation of railroads see above Railroads. Incorporation ; see also Railroads Combination ; do. Rates. Atlantic and St. Lawrence Railroad 1855. Correspondence and resolves relating to incor- portation of Atlantic and St. Lawrence R.R. (House jol. June 1855: 353-355.) Boston and Maine Railroad serial 1841/2-1847/8. Ann. rept, 3-9. In jols. as follows : 3. 1841/2 In House jol. June 1842 app 4. 1842/3 1843 app. 5. 1843/4 " 6. 1844/5 " 7. 1845/6 " 8. 1846/7 " 9. 1847/8 " nan-serial 1840. Rept. in relation to Boston and Me. R.R. (House jol. June 1840 app.: 226-227.) . Rept. on petition of directors of Boston and Me. R.R. asking leave to make stmt, additional to ann. rept. already submitted. (Same Nov. 1840: 214- 216.) 1887. Colby resolutions on govs, veto of Hazen bill. (Same June 1887: 946-949.) . Minority rept. of judiciary committee on govs. veto of Hazen bill. (Same June 1887: 804-805.) . Veto message on Hazen bill. (Same June 1887: 781-783.) . Testimony offered in support of the " Hazen bill " before the r.r. committee, June sess., 1887. Concord, 1887. 196, 1 pp. . Testimony introduced before the r.r. committee of the N. H. legislature in favor of the " Atherton bill," and in opposition to the " Hazen bill." Con- cord, 1887. 193, 3 pp., foldg. table. . Testimony of ex-mayor Stoddard and general passenger agt. Flanders in support of the " Hazen bill " before r.r. committee, June sess., 1887. Con- cord, 1887. 38 pp. . Argument of Hon. W. L«. Foster before the r.r. committee June 21, 1887, upon House bill 28 ... . with an app. containing the bill, the general r.r. law , and the r.r. comrs. law of 1883. Concord, 1887. 39 pp. . Opening argument of W. M. Chase before the r.r. committee .... June 23, 1887, in opposition to Hazen bill; also testimony of S. Barrett before said committee, n. p. 22, iv pp. . Opening argument of J. H. Mitchell before the r.r. committee, June 29, 1887, in support of " Ather- ton bill"; also a copy of bill as amended, n. p. 38 pp. . Argument of Hon. E. Aldrich before the r.r. committee, July 5, 1887. Concord, 1887. 37 pp. . Argument of E. P. Jewell before the r.r. com- mittee, July 7, 1887; with app. tables showing re- duction in r.r. fares under the " Atherton bill." Concord, n. d. 22, 16 pp. . The r.r. question. Speech of Hon. J. F. Briggs, before the r.r. committee, July 20, 1887. Concord, 1887. 34 pp. . Argument of G. F. Page, on behalf of the busi- ness interests of N. H. before the r.r. committee, July 28, 1887, in favor of "Hazen bill"; with app. Concord, 1887. 42 pp., 1 foldg. table. . Closing argument of Hon. I. W. Drew before the r.r. committee, Aug. 3, 1887. Concord, 1887. 53 pp. . Argument of Hon. S. Hutchins before the r.r. committee, Aug. 3, 1887. Concord, n. d. 29 pp. . Closing argument of Hon. D. Cross before the r.r. committee, Aug. 9, 1887, in favor of the " Ath- erton bill." Concord, n. d. 56 pp. Philbrick, Sept. 15, 1887. RAILROADS: INDIVIDUAL— cont'd Boston and Maine Railroad — cont'd non-serial — cont'd 1887. Closing argument of Hon. H. Bingham before the r.r. committee, Aug. 10, 1887, in favor of the " Atherton bill." Concord, 1887. 26 pp. . Final argument of Hon. C. H. Burns before the r.r. committee, Aug. 16, 1887. Concord, 1887. 48 PP. . Argument of C. A. Sulloway, Sept. 7 and 8. Con- cord, 1887. 98 pp. . The r.r. question. Speech of O. E. Branch in favor of the " Hazen bill," Sept. 13, 1887. Concord, 1887. 55 pp. . Argument of D. F. O'Connor, Sept. 14, 1887. Concord, 1887. 10 pp. . Argument of G. S. Concord, 1887. 25 pp. . The r.r. question. Speech of J. J. Bell, Sept. 21, 1887. Concord, 1887. 23 pp. . The r.r. question. Speech of Hon. I. Colby . . . in favor of the " Hazen bill," Sept. 21, 1887. Con- cord, 1887. 39 pp. . Argument of Hon. O. C. Moore, Sept. 22, 1887. Concord, 1887. 46 pp. . The r.r. question. Speech of Hon. N. C. Jameson in favor of the Hazen bill as amended, Oct. 12, 1887. Concord, 1887. 15 pp. The foregoing vols, of testimony and arguments on the Hazen and Atherton bills resp. relate to the con- troversy between the Boston and Me. and the old Concord R. R. It is said on good authority that not more than 20 sets of the testimony and argu- ments were saved. There is a set in the N. T. Public Library. The resulting bribery proceedings are contained in 2 vols, of testimony. These have not been included in the above entries. A copy of the vols, is in the N. Y. Public Library. 1889. Rept. of commission apptd. to ascertain amt. and character of state's interest in Concord R.R. and in Boston and Me. R.R. Manchester, 1889. 60 pp. See also above Railroads. Combination ; do. Crossings ; do. Rates. Boston, Concord and Montreal Railroad 1846. Rept. of committee instructed to inquire whether Boston, Concord and Montreal R.R. had been duly organized. (House jol. June 1846 app., pp. lxxxvii- Ixxxix.) Concord Railroad serial 1841/2-1847/8. Ann. rept., 1-7. In jols. as follows : 1. 1841/2 in House jol. June 1842 app. ~ 1842/3 " ' 1843 app. 3. 1843/4 4. 1844/5 5. 1845/6 6. 1846/7 7. 1847/8 1844 app. 1845 app. 1846 app. 1847 : 676-681. 1848. non-serial 1835-1891. Hist. stmt, of state's interest in Concord R. R. (A.R. r.r. comrs. 1891: 22-27.) 1841. Jol. of committee on roads, bridges, and canals, on proc. upon protest agst. act of Concord R.R. in taking for its use land belonging to memorialists. (House jol. June 1841: 372-382.) 1843. Rept. of committee on judiciary with reference to rules and regulations for use of Concord R.R. (Same June 1843: 332-337.) 1870. Rept. on investigation of Concord and Northern R.R. (Same June 1870: 213-218.) 1889. Rept. of commission apptd. to ascertain amt. and character of state's interest in Concord R.R. and in Boston and Me. R.R. Manchester, 1889. 60 pp. Concord and Montreal Railroad 1891. Text of act authorizing Concord and Montreal R.R. to increase its capital stock, approved Feb. 18. (A.R. r.r. comrs. 1891: 10-11.) See also above Railroads. Rates. INDEX TO DOCUMENTS OP THE STATE OF NEW HAMPSHIRE 59 RAILROADS: INDIVIDUAL— cont'd Dover and Winnepesaukee Railroad 1881. Rept. on " Act in addition to act to incorporate Dover and Winnepesaukee R.R., passed June 1, 1862." (House and Sen. jols. June 1881: 1012-1019.) 1887. Rept. on House bill authorizing extension of Dover and Winnepesaukee R.R. (House jol. 1887: 823-829.) Eastern Railroad of New Hampshire serial 1841/2-1847/8. Ann. rept., 4-10. In jols. as follows : 4. 1841/2 In House jol. June 1842 app. 5. 1842/3 " " " " 1843 app. 6. 1843/4 " " " " 1844 app. 7. 1844/5 ' 1845 app. 8. 1845/6 1846 app. 9. 1846/7 ' " 1847:672-673. 10. 1847/8 1848. non-serial 1899. Reconstruction of Eastern R.R. in N. H. by- Boston and Me.; stmt, of expense involved. (A.R. r.r. comrs. 1899: xi.) Franklin and Bristol Railroad Company 1847/8. Ann. rept, 1. (House jol. June 1848.) Great Falls and Conway Railroad 1848. Rept. of r.r. comr. on violation of charter of Great Falls and Conway R.R. (House jol. Nov. 1848: 583-592.) . Rept. on alleged violation of charter of Great Falls and Conway R.R. (Same 1848: 297.) 1849. Rept. of investigation of Manchester and Law- rence R.R. (House and Sen. jols. June 1849: 458- 497.) Manchester and Milford Railroad 1896. Petition of Manchester and Milford R.R. for in- corporation. Concord, 1896. 11 pp. 1897. Rept. on act to incorporate road. (House jol. Jan. 1897: 683-703.) . Progress of construction of Manchester and Mil- ford R.R. under authority Concord and Montreal R.R. with approximate cost of construction. (A. R. r.r. comrs. 1899: xiii.) See also above Railroads. Actions by or against. Mt. Washington Railroad 1891. Hearing before committee on r.rs. on bill to amend charter of Mt. Washington R.R. Concord, 1891. 1 p. Nashua and Lowell Railroad serial 1841/2-1847/8. Ann. rept., 7-13. In jols. as follows : 7. 1841/2 in House jol. June 1842, app. 8. 1842/3 1843 app. 9. 1843/4 " 1844 app. 10. 1844/5 " " " " 1845 app. 11. 1845/6 1846 app. 12. 1846/7 1847 : 673-675. 13. 1847/8 " " " " 1848. non-serial 1870. Rept. on investigation of Nashua and Lowell R. R. (House jol. June 1870: 218-220.) Northern Railroad 1845/6-1847/8. Ann. rept., 1-3. In jols. as follows : 1. 1845/6 in House jol. June 1846 app. 2. 1846/7 1847 : 683-686. 3. 1847/8 1848. See also above Railroads. Actions by or against. Portsmouth and Concord Railroad 1846/7. Ann. rept, 1. (House jol. June 1847: 681-683.) Wilton Railroad Company 1847/8. Ann. rept., 1. (House jol. June 1848.) Up to 1845/6 these repts. of individual roads are made directly by the road itself, thereafter they are transmitted by the committee on railroads of the N. H. legislature. RAINFALL; see CLIMATE REALTY Taxation; see that title REFORM SCHOOLS; see MAINTENANCE REGISTRATION Occupations; see Licensed Trades Vital Statistics; see Population RELIEF SOCIETIES; see BENEFICIARY ORGANIZATIONS ROADS Construction; see Public Works Tax; see Taxation SALARIES, FEES, COMMISSIONS, ETC. Civil For salaries of department officials, see under material for dept., as salary for r.r. comrs. under Railroads ; bank comrs. under Banks, etc. See also Wages. 1788. Rept. of committee on treasurer's letter of Feb. 7, recommending allowance for salary, office ex- penses, etc., of that official. (House jol. Jan. 1788: 184.) 1801. Rept. of committee on compensation of officers of civil list. (Same June 1801: 46.) 1814. Rept. of committee apptd. to rept. what compen- sation shall be made to officers of civil service. (Same June 1814: 92.) 1815. Same. (Same June 1815: 114-115; Sen. jol. June 1815: 91.) 1816. Propriety of inquiry into salaries of state offi- cers for economical administration of govt. (Govs. mess. June 1816.) 1817. Advisability of requiring repts. from state offi- cers relative to salary emoluments, etc., for infor- mation of legislature. (Same June 1817.) 1819. Rept. of committee on salaries for officers on civil list. (House jol. June 1819: 216-217; Sen. jol., pp. 245-247; 251-252.) 1821. Same. (House jol. June 1821: 149-151; Sen. jol., pp. 121-123; 144-146 and 205-206.) 1872. Consideration of compensation of state officials, especially judges of the Supreme Court recom- mended. (Govs. mess. June 1872: 17-18.) commissions, and state bds. Concord, 1897. 7 pp. 1897. Amt. of salaries paid state officers, members of Executive; see Governor Legislative 1797. Rept. on compensation of members of Council, Senate, and House. (House jol. Nov. 1797: 82-83.) 1800. Same. (Same June 1800: 44.) Secretary of State 1899. Recommendation to fix salary of secy, of state and to provide for succession in case of death or removal. (Govs. mess. Jan. 1899: 16.) SAVINGS BANKS Operation; see Banks Taxation; see that title SCHOOL FUND; see EDUCATION SECRETARY OF STATE Expenditures for; see Finance: State Salary; see Salaries, etc. SECURITIES Railway; see Railroads SEED INSPECTION Revenue from; see Licensed Trades 60 INDEX TO DOCUMENTS OP THE STATE OF NEW HAMPSHIRE SHEEP Produce; see Agriculture. Livestock SILK CULTURE; see INDUSTRIES, ETC. SNOWFALL; see CLIMATE SOLDIERS Maintenance; see that title SPRUCE FORESTS; see NATURAL RESOURCES STATE LIBRARY; see LIBRARIES STATISTICS BUREAU 1883. Establishment of state bureau of statistics rec- ommended. (Govs. mess. June 1883: 20.) STEAMBOAT INSPECTION Expenditures for 1882/3-1903/4. Stmt. of. (A.R. treasurer 1882/3 (p. 25) — same 1903/4.) STORMS; see CLIMATE STREET RAILWAYS 1878/82-1878/85. Bienn. stmt, of horse r.r. mileage. (A.R, r.r. comrs. 1884 (p. 8) —same 1886.) 1884-1888. Tabular returns of street rwys. showing mileage, ann. gross earnings, expenses, net earn- ings, and no. of passengers carried. (Same 1889: 299-300.) 1885-1886. Income and expenses of street rwys. (Same 1887: 17.) 1886-1902. Returns of street rwys. showing capital stock and debt, permanent investments, general bal- ance sheets, copy of profit and loss acct. for yr., etc. (Same 1887 (pp. 317-340)— same 1902.) 1890. Condition of street rwys. (Same 1890: 32-33.) 1891-1892. Table of street rwy. earnings and mileage for yrs. endg. June 30. (Same 1892: 24.) 1894. Special rept. regarding rwys. operated by other than steam power with resolution of legislature authorizing inquiry. Concord, 1894. 36 pp. Also in ann. rept. r.r. comrs. 1894 : 3-36. 1894-1896. Tabular stmt, of electric rwys. showing name of road, capital stock, funded and unfunded debt, no. of miles in operation, cost of construction and equipment, no. of employees, and no. of pas- sengers carried last yr. (A.R. r.r. comrs. 1894/6: 27.) 1895. Cost of conversion of various horse r.rs. into electric trolley with stmt, of capital stock, etc. (Same 1895: 4-5.) . Legislative regulation of construction, charter- ing, etc., of street rwys. (Same 1898: xxx-xxxvii.) 1896. List of street rwy. charters granted previous to 1895 showing no. in operation and lapsed; general comment on lax legislation relating thereto. (Same 1896: xxix-xxxii.) . Mileage and general capitalization of various electric r.rs. with remarks thereon. (Same 1896: xxxiii-xliii.) 1897. Lease of Springfield Electric Rwy. made in du- plicate Oct. 1. (Same 1897 app.: 269-275.) . Street rwy. statistics showing track, mileage, stock, bonded and floating debt, expenses and divi- dends. (Same 1897: xvi.) . Descriptive stmt, of street rwy. statistics show- ing income, expenses, etc. (Same 1897: xii-xv.) 1897-1898. Street rwy. statistics showing by cos. liabili- ties, assets, income, no. of passengers carried, and no. of employees. (Same 1896/8: 29-32.) STREET RAILWAYS— cont'd 1897-1902. Tabulated stmt, of street rwy. statistics showing length of line, length of track, stock, bonded and floating debt, earnings, expenses, taxes, etc. (Same 1897 (p. xvi) — same 1902.) 1898. Street rwy. statistics showing mileage, capital stock, bonded and floating debt, earnings and ex- penses. (Same 1898: xliii.) . Cost of construction, amt. represented by stock, bonds, and floating indebtedness of 8 street rwys. for yr. endg. June 30. (Same 1898: xliii.) . Stmt, of receipts, expenses, taxes, etc.; no. of 5 cent fares and average expense. (Same 1898: xliii- xlv.) 1899. Comment on street rwy. construction during yr. (Same 1899: xv-xviii.) . Table of street rwy. statistics showing capital stock, bonded debt, floating debt, earnings, and all expenses. (Same 1899: xix.) 1902. Financial conditions of various street rwys.; suggested regulation of charter grants. (Same 1902: xviii-xix.) . Consolidation of various street rwys. of N. H. in a new corporation known as N. H. Traction co. (Same 1902: xiv.) . Stmt, of ownership of street rwys. (Same 1902: xiii.) . Explanation of deficiency of street rwy. returns for past yr. (Same 1902: xiii.) . Table of street rwy. statistics showing mileage, stock, bonds, floating debt, and net income. (Same 1902: xii.) . Table of authorized street rwy. stock and bonds. (Same 1902: xvi.) . Rept. on street r.r. leases. (Same 1902: 326- 371.) . Mileage of electric r.rs. with ann. increase, and condition of capitalization of same. (Same 1902: x-xi.) . Opinion of Supreme Court on petition of La- conia Street Rwy. [Financial resources and inten- tions of petitioners for rwy. charters may be in- quired into.] (Same 1902: 319-325.) Crossings n. d. Petition in matter of electric rwy. crossings. n. p. n. d. 3 pp. Laws 1895. General street rwy. law of N. H. n. p. 1895. 10 pp. SHEEP; see AGRICULTURE. LIVESTOCK SUGAR-BEET; see INDUSTRIES. BEET-SUGAR SWINE Produce; see Agriculture. Livestock TARIFF 1842. Rept. on tariff, distribution of public lands, etc. (House :ol. Nov. 1842: 401-406.) 1844. Unsettling tendency of fluctuating tariff. (Govs. mess. 1844: 9.) TAXATION: FEDERAL 1813. Discussion of various ways to raise direct tax levied by U. S.; inadvisability of negotiating tem- porary loan to pay tax. (House jol. Oct. 1813: 57-63.) . Comment on federal law relative to imposition and collection of direct tax. (Govs. mess. Oct. 1813.) 1816. Comment on Congressional assessment of direct tax on people of each state. (Same June 1816.) INDEX TO DOCUMENTS OF THE STATE OP NEW HAMPSHIRE 61 TAXATION: FEDERAL— cont'd 1837. Govs. mess, opposed to raising revenue by Con- gress either by direct or indirect tax for purpose of distributing money among the states. (Sen. jol. Nov. 1836: 173-175.) 1862. Correspondence with U. S. treasury dept. rela- tive to levying direct tax. (Govs. mess. June 1862.) TAXATION: STATE serial 1881-1904. Valuation and taxation of N. H., compiled by bd. of equalization. Concord, Manchester, 1881- 1904. 1890-1893 marked on t. p. v. 1, pt. 1-4, when vol. no. was abandoned. 1890-1897 have continuous pagin- ation. Tables earlier than those of 1881 were printed in 4° and F" form, apparently for local use only. Also in Collected docs, as follows : 1881-1885 not in docs. 1886/7 in Ann. repts. 1887, v. 2. 1888 " " " 1889, v. 2. 1889-1890 not in docs. 1891 in Ann. repts. 1891, v. 3. 1891/2 " " " 1892, v. 2. 1892/3 " " " 1893, v. 3. 1893/4 " " " 1894, v. 1. 1895 not in docs. 1896 in Eepts. 1895/6, v. 3. 1897 " " 1897. 1898 " " 1897/8, v. 3. 1899/00" " 1899/00, v. 3. 1901/2 " " 1901/2, v. 2. 1902/3 " " 1903. 1903/4 " " 1903/4, v. 2. non-serial 1784-1789. Rept. on petition of selectmen of Kearsarge Gare concerning taxes of 1784-1789. (House jol. June 1795: 49.) 1787. Rept. on new valuation for proportioning taxes; copy of form for returns. (Same Sept. 1787: 93-97.) 1788. Rept. on town petitions for abatement of taxes (Same Jan. 1788: 178; 184-185; 188-189.) . Rept. on method for new valuation. (Same Jan. 1788: 158-162; 168.) 1789. Rept. on accts. of impost officer. (Same Dec. 1788: 208.) ■ — — . Rept. on excise bonds, etc., recommending that treasurer be directed to issue extents agst. farmers of excise for payment of all bonds due from them prior to Oct. 1, 1788. (Sen. jol. Nov. 1788: 198-199.) 1789-1821. List of taxes outstanding in 1822, and list of taxes to be discharged. (House jol. June 1822: 160-170.) 1791. Rept. on petition relative to tax assessments on unimproved property of non-residents. (Same June 1791: 82-83.) 1792. Resolve re. inventory of ratable estates; with form of returns. (Same Nov. 1792: 65-69.) 1794. Summarized valuation of all taxable articles. (Same Dec. 1793: 75.) . Rept. on propriety of taxing lands of non-resi- dents for support of schools and highways. (Same Dec. 1793: 112.) . Rept. of convention resp. inventories. (Same Dec. 1793: 139-144.) 1795. Treasurer's stmt, concerning missing indent tax of Atkinson for yr. 1789. (Same Dec. 1794: 140.) 1796. Rept. on redemption of land sold for taxes. (Same June 1796: 60.) 1797. Rept. on taking new inventory of ratable ar- ticles within state, with blank form for returns, etc. (Same Nov. 1797: 51-55; Sen. jol., pp. 38-42.) . Rept. on state of treasury and on expediency of raising state tax. (House jol. Nov. 1797: 88.) 1798. Rept. on act establishing equitable method of making rates and taxes. (Sen. jol. Nov. 1798: 27.) TAXATION: STATE— cont'd non-serial — cont'd 1800. Rept. on division of state into districts for choice of senators, showing amt. of assessment by districts. (House jol. Nov. 1800: 73-74.) 1803. Expediency of new tax apportionment. (Govs, mess. Nov. 1803.) 1807. Rept. of committtee stating that it is not neces- sary to raise state tax for current yr. (House jol. June 1807: 68.) 1816. Rept. on treasurer's stmt, and on expediency of raising state tax for ensuing yr. (Same Nov. 1816: 260-262.) . Resolve re. inventory of polls and ratable estates of several towns; form for returns. (Same June 1816: 191-194.) 1817. Provision of laws relating to taxation with view of more equal distribution. (Govs. mess. June 1817.) 1831. List of delinquent town taxes. (House jol. June 1831: 221.) Made pursuant to resolution of Jan. 4, 1795. 1832. Stmt, of towns and places deficient in payment of state tax. (Same June 1832: 97-98.) . Equable distribution of taxes urged. (Govs. mess. Nov. 1832.) 1834. Altered principles of taxation which in some dis- tricts involves reduced length of school term. (Same June 1834.) 1835. Communication from judges of superior court on liability of aliens to be termed ratable polls, and on questions whether persons over 70 yrs. of age are ratable polls. (House jol. June 1835: 71-74.) 1837. Expediency of taxing wealth. (Govs. mess. June 1837.) 1845. Regular ann. taxes can be made to satisfy out- lying state debts if fall session of legislature is dispensed with. (Same June 1845: 6.) 1840. Necessity of new apportionment of public taxes. (Same Nov. 1840.) . Jol. of committee with table of polls and ratable estates reported by committee on apportionment of taxes. (House jol. Nov. 1840: 400-427.) 1861-1898. Historical stmt, of tax levy, i. e. total tax income per annum. (Valuation etc. of N. H. 1898: 77.) 1862. Rept. on petitions for revision of state tax laws. (House jol. June 1862: 216-219.) 1864. Rept. on apportionment of public taxes. Con- cord, 1864. 15 pp. 1866. Reduction of state tax on acct. of discontinuance of extraordinary war expenditure, recommended. (Govs. mess. June 1866: 26-27.) 1866/7-1903/4. Table of amt. of state tax collected, amt. credited to cities and towns for insurance, railroad, savings bank taxes, literary fund, school fund, and high school tuition. (A.R. treasurer 1866/7 (pp. 35-40)— same 1903/4.) 1886/7 first insurance tax distributed; 1899/00 first school fund distributed ; 1902/3 first high school tuition distributed. 1867. Table of amt. divided to cities and towns for savings bank tax, r.r. tax, and literary fund. (Same 1867/8.) 1872. Recommendation of act relating to ann. invoice and appraisal of taxable property. (Govs. mess. June 1872: 8.) 1876. Rept. by comrs. to revise, codify, and amend tax laws of state, and for establishment of an equal system of taxation. Concord, 1876. 52 pp. Also in Collected docs. 1876. 1878. Rept. of tax commission. Manchester, 1878. 247 pp. 1879. Recommendation to assess ann. tax to amt. of $400,000. (Govs. mess. June 1879: 5.) 62 INDEX TO DOCUMENTS OP THE STATE OF NEW HAMPSHIRE TAXATION: STATE— cont'd non-serial — cont' d 1881. Taxation and valuation for 1881; by Wm. Butter- field. (10 A.R. bd. of agric. 1880: 379-400.) 1883/4-1897/8. Tabular stmt, of valuation by invento- ries, taxable savings bank deposits and insurance capital with increase and decrease. (Valuation etc. of N. H. 1884 (p. 1)— same 1898.) 1884-1898. Tabular stmt, of valuation and taxation. {Same 1893 (p. 183)— same 1898.) 1892-1898. Tabular stmt, of valuation and taxation by cos. (Same 1893 (p. 183) — same 1898.) 1893-1897. Tabular stmt, of itemized state tax. (Same 1893 (p. 184)— same 1897.) 1894. Stmt, showing how proposition to retain whole of r.r. tax in state treasury and reducing state tax would have affected each city, town, and unincor- porated place had it been in effect in 1894. (House jol. Jan. 1895: 567-572.) 1896-1898. Tabular stmt, of valuation, taxes and % of taxation in cities and towns of over $1,000,000 valuation. (Valuation etc. of N. H. 1896 (p. 315) — same 1898.) 1897. Reduction of state tax for 1898/9 recommended. (Govs. mess. Jan. 1897: 4.) 1897-1901. List of towns, showing average rate of taxation on $1000 for 5 yrs. preceding 1902. (Same 1901/2: 296-302.) 1898. Table of taxes for cities and towns, savings banks, insurance cos., r.rs., telephones and tele- graphs, resp., and aggregate. (Valuation etc. of N. H. 1898: 8.) 1899. Recommendation to improve tax system. (Govs, mess. Jan. 1899: 10.) 1900. Farmers and taxation; by W. Bill, Jr. (A.R. bd. of agric. 1898/00: 107-115.) 1902-1903. Table of valuation and taxation of towns and unincorporated places, taxable savings banks deposits and insurance capital, with average rate. (Valuation etc. of N. H. 1903: 3-4.) Assessment, Valuation, and Equalization 1803. Comment on res. of legislature re. inventory of taxables for making new proportion of taxes. (Govs. mess. June 1803.) 1812. Recommendation that provision for new valua- tion of ratable estates be made by legislature. (Same June 1812.) 1816. Necessary legislation for new assessment of pub- lic taxes. (Same June 1816.) 1828. Comment on new valuation of taxable property to be made at present sess. (Same Nov. 1828.) 1832. Reference to quinquennial valuation due. (Same Nov. 1832.) 1840. Jol. of committee of House on apportionment of public taxes. (House Jol. Nov. 1840: 400-427.) 1844. Same. (Same Nov. 1844: 370-390.) 1848. Same. (Same Nov. 1848: 560-583.) 1852. Abstr. of inventories of several counties in N. H. ace. by act to establish new proportion for assess- ment of taxes. (Same Nov. 1852: 515-525.) 1879. Comment on operation of new " inventory law." (Govs. mess. June 1879: 10-12.) 1879-1891. Stmt of quadrennial valuation. (Valuation etc. of N. H. 1894: 241.) 1881-1898. No. of ratable polls, valuation, and amt. of taxes in each town as returned by assessors; no., value, and average per head of horses, cattle, and sheep in each town; recapitulation by towns and cos. (Same 1881 (pp. 2-30) — same 1898.) 1883-1898. Quadrennial table showing equalization and apportionment of r.r. stock, savings bank deposits, decrease and increase, equalization, amt. on each $1000 of state tax. (Same 1883 (pp. 16-29) — same 1898.) TAXATION: STATE— cont'd Assessment, Valuation, and Equalization — cont'd 1887-1890. Tabular stmt, showing stock in trade, mills, etc., amt. of inventories and savings bank deposits. (Same 1890: 5.) 1894-1898. Table, by towns and cos., showing new ap- portionment of state tax in 1898 compared with ap- portionment of 1894. (Same 1898: 68-76.) 1903. Table of ratable polls, valuation, livestock, and amt. of taxes in each town as returned by assess- ors, totals for each by cos. (Same 1903: 10-77.) Banks 1806. Rept. on propriety of taxing several banks in state. (House jol. June 1806: 56.) 1867. Refusal of several banks under state charters to pay tax because denied right of circulation. (A.R. treasurer 1866/7: 9.) 1898/9-1903/4. Banks and trust cos. applying for abate- ment of taxes. (Same 1898/9 (p. 434) — same 1903/4.) Savings Banks 1864-1885. Table of ann. and aggregate savings bank taxes. (A.R. treasurer 1884/5: 34.) 1865. Questionable whether amt. of revenue derived from operation of act of 1864, levying tax of % of 1% on gross amt. of deposits, is commensurate with labor and expense of levying, collecting and distributing it. (A.R. bank comrs. 1864/5.) 1866. Amt. of deposits in each savings bank, amt. of tax levied upon and paid by each, amt. distributed to towns, and amt. accruing to literary fund. (A. R. auditor 1866/7.) 1867. Necessity for making payment of savings bank tax earlier than July 1, in order to make it avail- able for payments on debt due July 1. (A.R. treasurer 1866/7: 8-9.) 1867/8-1903/4. Amt. of deposits in each savings bank, do. of exemptions, balance subject to tax, tax paid. (Same 1867/8 (p. 59)— same 1903/4.) 1868. Recommendation of increased taxation on de- posits. (Govs. mess. June 1868: 11-13.) . Inexpediency of increasing tax on savings bank deposits, deposits now taxed at full value, other property at appraised value, increase in tax would occasion withdrawals and would retire taxable property. (A.R. bank comrs. 1867/8.) . Amt. of deposits in each savings bank 1867, amt. of tax paid by each, amt. distributed to towns, and balance accruing to literary fund yr. endg. June 1, 1868. (A.R. treasurer 1867/8.) 1869. Inequality in present law of taxation of savings bank deposits; expediency of remedy. (Govs. mess. June 1869.) . Existing laws relative to taxation of deposits in savings banks; aggregate amt. of deposits for 1866- 1868. (Same June 1869.) 1872-1891. Method of taxing savings banks; exemp- tions and abatements. (A.R. treasurer 1899/00- 46-50.) 1872-1899. Savings bank tax; aggregate 1872-1892; tax per annum 1893-1899; total tax 1892-1899. (Same 1899/00:52.) 1877. Ratio of tax paid by savings banks to whole amt. of state tax. (Govs. mess. June 1877.) . Propriety of reducing rate of tax. (AR. bank comrs. 1876/7: 145-148.) 1879. Recommendation to reduce savings bank tax on deposits of % of \%. (Govs. mess. June 1879: 8-9.) 1883. Expediency of reducing tax on savings bank de- posits to prevent flow of deposits to Mass (AR bank comrs. 1882/3: 206.) 1884-1898. Stmt, of taxable savings bank deposits (Valuation etc. of N. H. 1893 (p. 184)— same 1898.) INDEX TO DOCUMENTS OP THE STATE OP NEW HAMPSHIRE 63 TAXATION: STATE— cont'd Banks— cont'd Savings Banks — cont'd 1890. Excessive tax on savings deposits In N. H. as compared with same tax in other states, and as com- pared with tax on valuations of other property; recommendation for reduction of tax to % of 1%. (A.R. bank comrs. 1890: 12-13.) 1891. Rate of tax compared with rate exacted in other New England states; recommendation for reduc- tion in form of exemptions on deposits invested under certain restrictions within state. (Same 1891: xii.) 1892. Reduction of savings bank dividend and of sav- ings dept. of trust cos.; reduction of state tax on savings deposits recommended. (Same 1892: x-xii.) 1893. Comparatively excessive tax in N. H. on savings deposits; expediency of reduction. (Same 1893: viii.) 1894. Expediency of reducing state tax on savings de- posits. (Same 1894: vii-ix.) 1895/6-1895/8. See below, under Exemptions, these dates. 1900. Opinion of atty. gen. on legality of withholding, on part of banks, amt. of holdings of certain r.r. bonds from their returns to treasurer for taxation. (Same 1900:xi-xv.) . Pleas for exemption of mortgage loans from tax- able assets of savings banks. {Same 1900: x-xi.) Building and Loan Associations 1890/1-1894/5. Tax collected. (A.R. treasurer 1890/1 (pp. 90-91)— same 1894/5.) Corporations 1819. Rept. of secy, of state on various corporations created by authority of state, 1776-1818, those ex- empted from taxation, and their value; aggregate value of those with limited exemption, of those ex- empted for term of yrs. (House jol. June 1819: 79-82; Sen. jol., pp. 75-78.) 1864. Taxation of all corporations recommended, heretofore only banks and r.rs. having been taxed. (Govs. mess. June 1864.) 1879. See below, under Exemptions, this date. 1887. Pending corporation appeals from assessments. (A.R. treasurer 1886/7: 3.) 1893/4. Total corporation tax, incl. insurance cos., savings banks, r.rs., telegraph and telephone cos. (Same 1893/4: 433.) Exemptions 1816. Propriety of exemption from taxation of prop- erty vested in manufacturing establishments. (Govs. mess. June 1816.) 1821. Rept. of committee on no. of incorporated manu- facturing cos. in state exempted from taxation, amt. of property taxed and exempted. (House jol. June 1821: 211-213.) 1842. Propriety of repealing exemption of females from taxation. (Govs. ann. mess. June 1842.) 1879. Opinion of Supreme Court re. right of towns to exempt property from taxation for manufacturing purposes. (House jol. June 1879: 600-604 app.) 1882-1899. Exemption of savings bank deposits; ann. deposits and exemptions. (A.R. treasurer 1899/00: 51.) 1895/6-1895/8. Stmt, of savings bank exemptions from taxation. (Valuation etc. of N. H. 1896 (p. 314) — same 1898.) Expenditures for 1865/6-1897/8. Expenditures for abatement of taxes. (A.R. treasurer 1865/6 (p. 50)— same 1897/8.) 1879/80-1903/4. Expenditures for bd. of equalization. (Same 1879/80 (p. 29)— some 1903/4.) TAXATION: STATE— cont'd Express Companies 1879/80-1880/1. Table of no. of miles, tax per mile, gross receipts, tax assessed, do. paid. (A.R. treas- urer 1879/80 (p. 45)— some 1880/1.) 1881. Repeal of statute requiring taxation of express cos. recommended in view of Supreme Court deci- sion of unconstitutionality of measure. (Govs, mess. 1881: 11.) Income Tax 1858. Inquiry concerning imposition of taxes upon in- comes. (Govs. mess. June 1858.) 1866. Taxation of incomes; opinions of justices of Supreme Court of N. H. relative to ch. 4066 pam- phlet laws. Concord, 1866. 15 pp. Insurance Companies 1869. Change in legislation in regard to taxation of foreign insurance cos. doing business in N. H. (Govs. mess. June 1869.) 1869/70. Table, by cos., of premiums reed, by each foreign insurance co. doing business in N. H., tax reed, from each. (A.R. treasurer 1869/70: 39-40.) 1870. Results of % tax imposed on premiums reed, by foreign insurance companies. (Govs. mess. June 1870.) 1871. Total amt. of insurance tax; distribution of same to towns. (A.R. treasurer 1871/2: 26.) 1871/2-1903/4. Table of shares, tax, distribution to towns, balance accruing to state. (Same 1871/2 (p. 40)— same 1903/4.) 1871/2-1885/6 table called " N. H. Insurance cos." thereafter " Chartered Stock Insurance Cos." 1888/93-1888/94. Stmt, of taxable insurance capital. (Valuation etc. of N. H. 1893 (p. 184) — same 1894.) 1899/00-1903/4. Total income from and distribution of insurance tax. (A.R. treasurer 1899/00 (p. 16) — same 1903/4.) Occupation Tax; see Licensed Trades Personalty; see below, Realty and Personalty Privilege Tax; see Licensed Trades Railroads 1848/9-1903/4. Distribution of r.r. tax. (A.R. treas- urer 1848/9 (p. 446)— same 1903/4.) 1866/7-1903/4 included in table ann. rept. of treasurer 1866/7 (pp. 35-40) et seq. 1850-1855. Rept. of committee on r.rs. instructed to as- certain amts. ann. reed, by Justices of Superior Courts for last 5 yrs. for assessing r.r. taxes. (House jol. June 1855: 424-428; 531.) 1853. Rept. of committe on finance instructed to report amt. of r.r. tax assigned to be distributed to each town for 1852. (Same June 1853: 259-266.) 1858. Change in laws relating to taxation of r.rs. rec- ommended. (Govs. mess. June 1858.) 1859. Recommendation for taxation of r.rs. (Same 1859: 9-10.) 1861. List of r.rs. failing to meet payment of state tax; amt. of liabilities. (A.R. r.r. comrs. 1861: 464-465.) 1865. Table of amt. of tax assessed upon and paid by each r.r. and amt. of tax distributed to various cities and towns. (A.R. auditor 1865/6.) 1866. Table of amt. of tax assessed and paid by each r.r. and amt. distributed to cities and towns. (Same 1866/7.) 1867. Opinion of atty. gen. on practicability of col- lecting taxes in arrears. (Same 1866/7.) . Table showing amt. of tax assessed and paid and amt. distributed to towns; balance accruing to state. (A.R. treasurer 1867/8.) 1867/8-1903/4. Table by corporations showing tax, dis- tribution to towns, to state, expenses of r.r. com- mission. (Same 1867/8 (app. p. 58) — same 1903/4.) Paging taken from House jol. 64 INDEX TO DOCUMENTS OF THE STATE OP NEW HAMPSHIRE TAXATION: STATE— cont'd Railroads — cont'd 1877. Rept. of committee on finance on act to amend ch. 57 general statutes, in relation to taxing r.rs. (App. House jol. June 1877: 582-585.) . Reduced revenue from rwy. taxation owing to depressed labor condition. (Govs. mess. June 1877: 4.) 1878. Rept. of committee on r.r. tax bill. (House jol. June 1878: 804-8W.) 1879-1881. R.R. tax 1879, abatements or additions 1881, tax 1881, no tax for distribution. (A.R. treasurer 1881/2: app. 40.) 1879-1892. Table of r.r., telephone, and telegraph taxa- tion. (Valuation etc. of N. H. 1892: 128.) 1879-1903. Aggregate amts. assessed for r.r., telegraph, and telephone tax. (Same 1903: 5.) 1880. Taxation of r.rs., with draft of law to regulate same. (A.R. r.r. comrs. 1880: 17-25.) . Valuation and taxation of r.rs. (Valuation etc, of N. H. 1881: 395-397.) 1883. General outline of rwy. legislation in N. H (Govs. mess. June 1883: 20-22.) 1886. Tabulated stmt, of r.r. taxes showing taxes as sessed; distribution to towns and states respect- ively. (A.R. r.r .comrs. 1887: 136.) . Table of assessment and valuation of r.rs., tele graphs, and telephones. (Valuation etc. of N. H 1886: 30-31.) 1887-1899. R.R. taxes. Table showing valuation, amt allotted to towns, assessment and state tax reed (A.R. r.r. comrs. 1888 (p. 316) — same 1899.) Tables omitted from repts. for 1894-1898 inclusive Also in Collected docs. 1889-1899. 1889-1898. Table of valuation and assessment of r.rs (Valuation etc. of N. H. 1889 (pp. 50-51) — same 1898.) 1890. Amt. of tax remaining in treasury for distri bution. (A.R. treasurer 1890/1: 90.) 1890-1892. Tax of 1892; arrears of 1890-1891; amts. distributed to towns. (Same 1892/3: 303.) . Stmt, of r.r. tax. (Same 1891/2: 173.) 1891-1892. Table of r.r. taxes. (A.R. r.r. comrs. 1891 (p. 39)— same 1892.) . Amt. of r.r., telephone, and telegraph tax in 1892 and increase over 1891. (Valuation etc. of N. H. 1891: 127.) 1892-1893. Comparative stmt, of r.r., telegraph, and telephone tax. (Same 1893:184.) 1893. Tabulated stmt, of tax upon each r.r. showing gross receipts, amt. of tax, and totals. (A.R. r.r. comrs. 1893: 112.) 1894. Consolidation of r.rs. and concentration of large blocks of stock tend to unequal operation of ex- isting law re. distribution of r.r. taxes to towns; citation of instances. (A.R. treasurer 1893/4: 435- 440.) 1899. Tabular stmt, of r.r. taxes 1899; valuation, amt. in towns, value for taxation and tax. (Same 1899: xx.) 1900. R.R., telegraph, and telephone taxation for 1900. (3 bienn. rept. labor bureau 1898/00: 213-216.) 1903. Table of valuation and assessment. (Valuation etc. of N. H. 1903: 6-7.) 1904. Table of amt. of tax; amt. distributed to towns; to state; expenses of r.r. comrs. (A.R. treasurer 1904: 464.) Rates 1885/94-1885/97. Average rate % of taxation on each $100. (Valuation etc. of N. H. 1894 (p. 240)— same 1897.) 1897-1898. Stmt, of rate % of taxation by cos., highest and lowest. (Same 1897 (p. 372) — same 1898.) TAXATION: STATE— cont'd Realty and Personalty 1821. Rept. of committee on inquiry into expediency of adopting uniform system of taxation for cotton and woolen factories in state. (House jol. June 1821: 263-264.) 1865. Readjustment of provision for taxing national bank stock urged. (Govs. mess. June 1865.) 1881-1898. Stmt, of sworn inventories of money on hand at interest or on deposit. (Valuation etc. of N. H. 1898: 9.) 1883. Unjust system of taxation of mortgage real es- tate. (Govs. mess. June 1883: 16.) 1902. Expediency of partial remission of taxes to own- ers of forest plantations. (Rept. forestry comn. 1901/2: 87.) Revenue from Building and Loan Associations 1890/1-1895/6. Stmt. of. (A.R. treasurer 1890/1 (p. 107)— same 1895/6.) COEPOEATIONS 1878/9-1889/90. Charter fees. (A.R. treasurer 1878/9 (p. 20) — same 1889/90.) 1890/1-1902/3. Receipts from chartered corporations. (Same 1890/1 (pp. 104-107)— same 1902/3.) 1890/1-1903/4. Do. voluntary corporations. (Same 1890/1 (pp. 97-103)— same 1903/4.) Inheritance Tax 1879/80-1883/4. Legacy and succession tax. (A.R. treasurer 1879/80 (p. 22) — same 1883/4.) Insurance Companies 1867/8-1868/9. Foreign. (A.R. treasurer 1867/8 (p. 41) — same 1868/9.) There is one item, ann. rept treasurer 1866/7 : 18 " foreign ins. cos." 1869-1884. Fire. (Same 1870/1 (p. 17)— same 1884/5.) 1870-1884. Life. (Same 1870/1 (pp. 19-20)— same 1884/5.) 1871/2-1903/4. State revenue from insurance tax. (Same 1871/2 (pp. 18-19)— same 1903/4.) 1885-1903. Foreign misc. (Same 1885/6 (pp. 18-19) — same 1903/4.) 1886-1903. Home. (Same 1886/7 (p. 19)— same 1903/4.) 1887-1899. State receipts from domestic and foreign insurance cos. showing ann. fees reed, by dept.; departmental expenses and tax receipts from do- mestic and foreign cos. (A.R. insurance comr. 1899: xxxii-xxxiii.) 1887/8-1903/4. Stmt. of. (A. R. treasurer 1887/8 (p. 25) — same 1903/4.) There is an item for insurance license fees in ann. rept. treasurer 1869/70 : 20. 1889-1903. Foreign fire. (Same 1889/90 (p. 11)— same 1903/4.) . Foreign life. (Same 1889/90 (pp. 10-11) — same 1903/4.) 1895/6-1903/4. Assessment life. (Same 1895/6 (p. Ill)— same 1903/4.) 1899/00. Foreign casualty. (Same 1899/00: 21-22.) Licensed Trades; see that title Railroads 1848/9-1903/4. Stmt. of. (A.R. treasurer 1848/9 (pp. 438-439)— same 1903/4.) Road Tax 1876/7-1883/4. Special road tax. (A.R. treasurer 1876/7 (p. 8)— same 1883/4.) Omitted 1877/8. Savings Banks 1865-1903/4. Stmt. of. (A.R. treasurer 1865/6 (pp. 12- 13)— same 1903/4.) State Tax 1848/9-1903/4. Stmt. of. (A.R. treasurer 1848/9 (p. 439)— same 1903/4.) INDEX TO DOCUMENTS OF THE STATE OP NEW HAMPSHIRE 65 TAXATION: STATE— cont'd Road Tax 1789. Rept. on petition of inhabitants of Littleton ad- vising that tax be granted for road through town. (House jol. Dec. 1788: 142.) 1831. Propriety of legislation imposing assessments on various cos. for construction of roads. (Govs. mess. June 1831.) 1877-1881. Special road taxes of 1877 and 1881 resp. (A.R. treasurer 1885/6: 34.) 1892. Rept. of committee on roads, bridges, and canals, instructed to ascertain valuation and rate % of taxation of towns asking for apprns. for highways. (House jol. Jan. 1893: 895.) 1903. Suggestion for distribution of assessment for road construction and repair. (Govs. mess. Jan. 1903: 10-11.) Telegraph and Telephone Companies See also above under Railroads. 1879/80-1903/4. Table of valuation, assessment, tax paid by telegraph cos. (A.R. treasurer 1879/80 (p. 45)— same 1903/4.) 1883/4-1903/4. Table of valuation, assessment, tax paid by telephone cos. (Same 1883/4 (app. p. 39) — same 1903/4.) 1889-1898. Table showing taxation and valuation of telegraphs and telephones. (Valuation etc. of N. H. 1889 (p. 52)— same 1898.) 1903. Table of valuation and taxation. (Same 1903: 8.) Trust Companies 1890/1-1903/4. Table of general deposits, special de- posits and capital stock exemptions, balance sub- ject to tax at % of 1%, do. subject to tax at 1%, tax paid. (A.R. treasurer 1890/1 (p. 132) — same 1903/4.) TEACHERS; see EDUCATION TEACHERS' INSTITUTES; see EDUCATION TELEGRAPH AND TELEPHONE COMPANIES Taxation; see that title TELEPHONE COMPANIES; see TELEGRAPH AND TELE- PHONE COMPANIES TEMPERATURE; see CLIMATE TEXT-BOOKS; see EDUCATION TRADE; see INDUSTRIES, ETC. TREE AND SHRUB INSPECTION; see INDUSTRIES, ETC. INSPECTION TRUST COMPANIES Operation; see Banks Taxation; see that title TRUST FUNDS; see FINANCE. FUNDS UNITED STATES BANKS; see BANKS USURY LAW; see INTEREST VALUATION; see TAXATION VITAL STATISTICS; see POPULATION WAGES; see LABOR WAR EXPENDITURES Revolutionary War 1789. Rept. of committee on acct. for daily salary for each assisting state comr. in settlement of conti- nental claims. (House jol. Dec. 1788: 102.) 1791. Rept. of committee on methods necessary to ob- tain just settlement of accts. betw. N. H. and U. S. (Same Jan. 1791: 103-104.) War of 1812 1815. Rept. of committee on Portsmouth claim for re- imbursement for war expenses. (House jol. June 1815: 143-144.) 1815-1818. Rept. of committee on war claims of cities of Rochester, Rye, and Portsmouth against state, recommending part payment to certain amts. (Sen. jol. June 1818: 216-219; House jol. June 1818: 242- 244.) 1820. Rept. of committee on Portsmouth claim for re- imbursement of war expenses. (House jol. Nov. 1820: 358-359; Sen. jol. Nov. 1820: 185-186.) Civil War See also Debt, for provisions for incurring debt on acct. of war expenditures. 1859-1864. Expenditures for commissary general. (A. R. treasurer 1859/60 (p. 8)— same 1863/4.) 1861. Apprn. for federal war expenses. (Govs. mess. June 1861.) 1861-1863. Rept. of committee on military expenses of state. (House jol. June 1863: 630-645.) 1862/3. Receipts and disbursements connected with military operations of state. (A.R. treasurer 1862/3: 577.) 1862/3-1865/6. Aid to families of volunteers. (Same 1862/3 (p. 573)— same 1865/6.) 1863. Rept. of committee on war expenses. 1863/4-1864/5. Commission on war claims. (Same 1863/4 (p. 435)— same 1864/5.) 1863/4-1866/7. Bounty for volunteers. (Same 1863/4 (p. 435)— same 1866/7.) 1864/5. Expenditures for aid in defense of country; care of N. H. soldiers; care of sick and wounded; misc. war claims. (Same 1864/5: 10-11.) 1864/5-1866/7. Recruiting fees. (Same 1864/5 (p. 10) —same 1866/7.) 1865. Assumption of war debts by general govt. (Govs, mess. June 1865.) 1865/6-1867/8. Expenditures for quarter-master gen- eral. (A.R. treasurer 1865/6 (pp. 37-38) — same 1867/8.) . State aid to towns. (Same 1865/6 (pp. 42-48)— same 1867/8.) 1865/6-1887/8. Receipts from general govt, on acct. of civil war claims. (Same 1861 (p. 13) — same 1887/8.) 1866. Rept. of comrs. on war expenditures. Concord, 1866. 32 pp. Also in House jol. June 1866 : 73-104. See also ann. rept. treasurer 1866/7 : 29. . Table showing by towns and cos. state aid claim- ed to have been paid out; amt. disallowed, amt. re- imbursed; proportion of amt. reimbursed to popu- lation. (A.R. auditor 1865/6.) 1867. Revision of bounty law urged; its defects de- tailed. (Same 1866/7.) 1867/8. Rept. on U. S. bounties assigned to cities and towns of N. H. by volunteers. (A.R. treasurer 1867/8: 71-158.) 1867/8-1873/4. War claims. (Same 1867/8 (pp. 29- 30)— same 1873/4.) Omitted 1870/1-1872/3. 1867/8 acct. called "war claims assigned," thereafter " war claims agst. TJ. S." 1868. Rept. on U. S. bounties assigned to cities and towns by volunteers enlisting under call of Oct. 17, 1863. (House jol. June 1868: 71-158.) 66 INDEX TO DOCUMENTS OF THE STATE OF NEW HAMPSHIRE WAR EXPENDITURES— cont'd Civil War— cont'd 1868. Amt. reed, from general govt, on acct. of national bounties advanced by cities and towns in state. (Govs. mess. June 1868: 5.) 1871. Comment of state assumption of portion of town debts. (Same 1871: 5.) 1871/2-1874/5. List of towns reimbursed for national bounty. (A.R treasurer 1871/2 (pp. 27-33) — same 1874/5.) Omitted from 1872/3. 1872. Comment on increase of state debt by issue of bonds to cities and towns to reimburse them in part for war expenditures. (Govs. mess. 1872: 4-5.) 1873/4. Balance of municipal civil war loan. (A.R. treasurer 1873/4: 18.) 1877. Cancellation of indebtedness to the U. S. war dept, by gov. (Govs. mess. June 1877: 9-11.) 1901/2. Hist, of pending war claims agst. TJ. S. (A.R. treasurer 1901/2: 250-254.) WAR EXPENDITURES— cont'd Spanish-American War 1898/9-1899/00. Stmt. of. (A.R. treasurer 1898/9 (pp. 418-419)— same 1899/00.) 1899/00. Receipts from U. S. on acct. Spanish-Ameri- can war. (Some 1899/00: 27.) 1900/1. Reed, on acct. of Spanish war. (Same 1900/1: 134.) 1901/2-1903/4. Spanish war gratuity. (Same 1901/2 pp. 243; 221)— same 1903/4.) WATER POWER; see NATURAL RESOURCES WATER SUPPLY; see PUBLIC WORKS WHEAT Produce; see Agriculture. Crops WOOD MANUFACTURES; see INDUSTRIES