The law, however, is in such faulty form that this Legislature should see that it is so amended that no uncertainty will exist in regard to its terms.

Missouri. The constitutionality of the act providing for the taxation of collateral inheritances, legacies, gifts and conveyances in certain cases, to provide revenue for educational purposes, for the maintenance and support of the Missouri State University and its departments, has been sustained by the Supreme Court.

Oregon. In New York and other states, statutes have been enacted imposing taxes on inheritances. Such a system of taxation ought to be essayed in Oregon. It has been objected that there are no such colossal fortunes here as would warrant or justify the imposition of taxes on inheritances either direct or collateral. This is in part true, and for that very reason there would be less opposition to such legislation now than there would be if it be postponed to a later date. The records of the county courts in every county in the state will disclose the astounding fact, that many, if not all the estates going through probate, 'escape a just share of the burdens of taxation during the lifetime of the testators or intestates.

Wisconsin. The inheritance tax law, enacted as ch. 355, laws of 1899, was held in Black vs. The State, 113 Wis. 205, to be unconstitutional, on the ground that certain of its provisions established unjust and unlawful discriminations between persons in the same class in violation of the rules of uniformity and equality. In its decision the court says: "We have reached this conclusion reluctantly. We should far rather have sustained the law, but the conclusion has been forced on us. We agree with the general principles which have been approved by the overwhelming weight of authority in the courts in this country in reference to inheritance and succession tax laws."

Although, as we have said before, the subject of the inheritance tax has been treated in this study in the briefest manner compatible with an understanding of the law and its results, enough data have been given to convince one of the great importance of the tax and its increasing popularity. The principle of the law is equitable and within reason. As a means of increasing the revenue of a State, the inheritance tax law has proved, in many cases, most remunerative. It could be made more so in the majority of States by amendments setting forth more stringent regulations, abolishing certain exemptions, and taxing, in some degree, lineal as well as collateral heirs. Such restrictive measures have been agitated by several of the legislatures but bills have failed of re-enactment. The inheritance tax is and doubtless will always be a subject of litigation in the courts, but precedents as to the constitutionality of the law are constantly being established which, in time, will tend to diminish existing complications.

ABSENCE AFTER PAY DAY.

The statement has frequently been made that the indulgence in intoxicating liquors by workingmen after pay day is an evil which affects the industry of the Commonwealth in a large and increasing ratio. This impression seems to be derived from the strenuous efforts of the temperance reformers, and numerous inquiries have been made of this Department as to the truth of the statement. During the latter part of February and the early part of March, while our Special Agents were engaged upon another line of investigation, they were instructed to inquire as to the

effect of drunkenness after pay day so far as the establishments visited. were concerned.

The following table shows the cities, towns, and number of establishments visited, together with the number of males over 16 years of age at work on Saturday and the number at work on the following Monday, the number absent on Monday on account of drunkenness or some other specified cause, and percentages of the number of males absent on account of drunkenness of the total males employed on Saturday:

Included in the other cities and towns are Adams, Ashburnham, Braintree, Bridgewater, Chelmsford, Cummington, Essex, Gardner, Hudson, North Andover, North Attleborough, Palmer, Randolph, Spencer, and Ware, in each of which places one establishment was visited, and North Adams, South Hadley, Westfield, Whitman, and Worcester, in each of which places two establishments were visited.

The number of males over 16 years of age who were at work on Saturday was 39,761, and on Monday, 38,147, a decrease of 1,614, or 4.06 per cent. Of these, 1,103, or 68.34 per cent of those not at work, were reported absent on account of sickness or other causes, and 511, or 31.66 per cent, on account of drunkenness. The aggregate number of those reported absent for this cause in all the establishments visited in the cities and towns mentioned formed 1.29 per cent of all the employees in these establishments, or, in other words, more than one male out of each one hundred males over 16 years of age employed on Saturday were absent on Monday because of indulgence in alcoholic stimulants.

The city of Fall River, one of the great cotton goods manufacturing centres of the State, had but one per cent of the males over 16 years of

age absent from this cause, and the largest percentages, larger than that shown for all the cities and towns considered, are found in Attleborough, Brockton, Haverhill, Holyoke, New Bedford, Quincy, Rockland, and Springfield.

Whether or not employees in certain kinds of work are affected by the evils of drunkenness more than those in others is shown in the following table, wherein the persons in the above cities and towns are distributed by industries:

↑ Six of these men were obliged to be idle owing to the drunkenness of nine others.

Two of these persons were under 21 years of age.

The industries included under "Other Industries" are Awnings, Sails, Tents, etc.; Bicycles, Tricycles, etc.; Brick, Tiles, and Sewer Pipe; Brooms, Brushes, and Mops; Crayons, Pencils, Crucibles, etc. ; Glass; Hose and Belting: Rubber, Linen, etc.; Hosiery and Knit Goods ; Liquors (Malt): Musical Instruments and Materials; Oils and Illuminating Fluids; Polishes and Dressing; Rubber and Elastic Goods; and Sporting and Athletic Goods, in each of which one establishment was visited, and Agricultural Implements; Clothing; Cordage and Twine;

Drugs and Medicines; Electroplating; and Whips, Lashes, and Stocks, in each of which two establishments were visited.

Boots and Shoes, in the aggregate, shows a percentage of 1.77 males over 16 years of age absent on Monday on account of drunkenness. In other words, nearly two males above 16 years of age, out of each one hundred persons employed in the 98 establishments on Saturday, were absent the following Monday on account of drunkenness.

Certain of the subdivisions of this industry show somewhat larger percentages than this, but it will be noted that the figures upon which the percentages are based are relatively small. Of the males engaged in the manufacture of furniture it is seen that 15 out of 175 at work on Saturday were absent on Monday owing to intemperance. One of these establishments stated that six men who could otherwise have worked were obliged to be idle on account of the intoxication of nine of their fellow-workmen. The work in modern manufacturing establishments, especially shoe factories, is so well balanced that the different sets of workmen are dependent upon each other for materials upon which to work, and the frequent absence of individuals would tend to disarrange the entire system, and not only cause a lessened production to the manufacturer, but the interests of the employees would be adversely affected, especially where the piece system is in practice.

Of the males above 16 years of age employed in the building industry, nearly four persons out of each one hundred were absent on account of indulgence in drink, the largest percentage appearing against the trade of painting and paper hanging, nearly six out of each one hundred in the nine establishments visited being credited with absence on this account, while three out of each one hundred plumbers and steam and gas fitters were likewise absent from 12 establishments. In 14 establishments, employing 192 stone workers on Saturday, 12, or 6.25 per cent, were absent on Monday, the cause being given as intemperance, while in five cigar factories employing 50 males on Saturday, three males, or six per cent, were out for the same reason. The aggregate number of persons affected was, as has been previously stated, 511, or 1.29 per cent of the 39,761 males over 16 years of age employed on Saturday in the 413 establishments. A few industries exhibit a smaller percentage than that shown for all the industries considered; these are Boxes (Paper and Wooden); Cotton Goods (in the aggregate and in detail); Food Preparations; Leather and Leather Goods; Machines and Machinery; Print Works, Dye Works, and Bleacheries; Woolen Goods; and Worsted Goods. One bright feature of the situation is the fact that out of the total number of 511 males accounted as being absent on account of drunkenness, only two were under 21 years of age, one being in Fall River engaged in the cotton goods industry, and the other in Springfield in the metals and metallic goods business.

From the statements made by employers to our Special Agents, it seems that very little trouble now results from intemperance compared with a few years ago. In former times, men who received their pay on Saturday night would, in many cases, get drunk before going home and keep drinking all day Sunday, so that on Monday they would not be fit for work. This, to a certain extent, is true to-day. To remedy this evil, manufacturers changed the pay day from Saturday to the first part or the middle of the week. One boot and shoe manufacturer stated, however, that in December, 1903, he changed his pay day from Friday to Saturday on account of the large number of employees who did not report for work on Saturday. He employed, at the time of our Agent's visit, 868 males above 16 years of age on Saturday, March 4, and but 856 reported for work on the following Monday, 12 of them being absent on account of drunkenness, only 1.38 per cent, as compared with nearly 10 per cent before the change; this was considered a great improvement. On the other hand, such employers as have changed to the first or the middle of week state that the men are more willing to go directly home after working a full day, knowing that they must report for work the following day.

As a rule, the employers will not allow a man in their factory who cannot be depended upon. Workmen who cannot control their appetite for alcoholic stimulants sufficiently to enable them to attend regularly and properly to their employment find it difficult to secure situations, or to keep them when obtained. It is true, however, that in time of business activity, unreliable workmen, generally strangers, are often from necessity employed; but the first lull in trade is the signal for their summary discharge, and, as a rule, departure for other localities where their habits are unknown.

It sometimes happens that a workman of exceptional skill and value, whose intemperance is periodic in its nature, will in consequence of his normal worth escape the penalties usually meted out to his less fortunate companion, the weekly transgressor, and be re-instated in his situation upon the termination of his temporary industrial incapacity; but in such instances, the effects of the man's habits can be closely calculated by his regular employer, and their adverse influence upon his business provided for in a measure.

Whatever complaints are heard from employers as to intemperance come, as a general rule, from those in the less skilful branches of industry, and from the less important establishments, where the amount of weekly wages earned by the workman is comparatively small, such as small shoe stock manufacturers and other easily acquired trades. There is also complaint made by the employers of workmen in some of the rougher vocations, such as quarrying, while in all lines it is conceded that in hurriedly employing unknown workmen the likelihood of having persons of an undesirable class forced upon them is greatly augmented. There are