conviction he was just as feeble minded at his first conviction; it will pay the community, therefore, to examine, segregate, and properly treat prisoners before arraigning them, instead of waiting until they reach the court or the penitentiary. The psychopathic laboratory is regarded by Dr. Bisch as a huge sieve for the selective classification and disposition of the criminal population. It is not a sentimental undertaking-it is wise, scientific, and humane.

New York is absolutely the only place in the United States where adult offenders are examined systematically in the light of their mentality and their family history before being brought to trial.

"What are you going to do, my brothers, for this higher side of human life? What contributions are you going to make of your strength, your influence, your money and yourself, to make a cleaner, fuller, happier, larger, nobler life possible for some of your fellowmen?”

ONE OF THESE DAYS

Say, let's forget it, let's put it aside,
Life is so large and the world is so wide,

Days are so short and there's so much to do,

What if it was false, there's so much that's true.

Say, let's forget it, let's brush it away,

Now and forever, so what do you say?

And all of the bitter words said shall be praise,
One of these days.

Say, let's forget it, let's wipe off the slate,
Find something better to cherish than hate.

There's so much good in the world that we've had,
Let's strike off a balance and cross off the bad.

Say, let's forgive it, whatever it be,

Let's not be slaves, when we ought to be free.
We shall be walking in sunshiny ways,
One of these days.

Say, let's not mind it, let's smile it away,

Bring not a rose from yesterday.

Flowers are so fresh by the wayside and wood;
Sorrows are blessings, but half understood;

Say, let's not mind it however it seems,

Hope is so sweet and holds so many dreams,

All of the sere fields with blossoms shall blaze,

One of these days.

Say, let's not take it too sorely to heart,
Hates may be friendships, just drifted apart,
Failures be genius but half understood,

We could all help folks so much if we would,
Say, let's get closer to somebody's side,
See what his dreams are and know how he tried.
Learn if our scoldings won't give way to praise,
One of these days.

Say, let's not wither, let's branch out and rise,
Out of the by-ways and nearer the skies;

Let's spread some shade that's refreshing and deep,
Where some tired traveler may lie down and sleep,
Say, let's not tarry, let's do it right now,

So much to do, if we just found out how.

We may not be there to help folks and praise,
One of these days.

THE PRESIDENT: If there is any report on Uniform Laws, we will hear it before we adjourn.

THE SECRETARY: I have a letter from Mr. Harding's partner, and I infer from that there will be no report, unless some other member of the committee is here and has a report to make.

THE PRESIDENT: If there is no other report, that will be accepted as the report of the committee.

JUSTICE H. E. DEEMER: The letter the Secretary has should perhaps be read.

THE SECRETARY: The letter is as follows:

Sioux City, Iowa, June 26th, 1916.

Prof. H. C. HORACK, Dubuque, Iowa. Dear Sir: Your letter of the 24th inst. addressed to Mr. Harding is at hand. Mr. Harding has been out of the city for the past few days, and will not return until about July 1st. I regret very much that he has been unable to give this committee work attention.

The campaign took every minute of his time from about the 1st of February until after the primaries, and he is now taking a really needed vacation. With kind, personal regards, I am

Very truly yours,

R. A. OLIVER.

JUSTICE DEEMER: Before passing the subject, Mr. President,

it has occurred to me to make a suggestion with reference to this subject of uniform laws. There is a National Association called the National Conference of Commissioners on Uniform State Laws, of which Mr. George B. Young of Newport, Vermont, is Secretary, the membership of which is composed largely of appointees named by the Governors of the several States. This society has put in a great deal of time upon this subject. Then there is a Committee of the American Bar Association on Uniform State Laws, which has also put in a great deal of time upon it. We have members appointed by the Governor of the State in the first of these organizations and we have a Committee of this Bar Association on uniform State laws. At one time we made a contribution to this first named National Association of $100.00 to aid in the work, and they are asking us to make another contribution. The reason for it is that they put an expert to work upon these different subjects and they have no other source of income, save the Bar Associations and private individuals who see fit to make contributions.

Without making a motion at this time, I wish the Association would consider the matter again of making an appropriation for this work.

THE PRESIDENT: We will pass it for the present and call it up later. The next subject is Taxation. Is there a report on that subject?

MR. J. H. MCCONLOGUE: I took this matter up by myself some weeks ago and corresponded with the other members of the committee and sent them a copy of the report I myself formulated. Mr. Mabry of Albia responded, agreeing to the report I drew up; he suggested a few changes, which have been made. Mr. Wesley Martin of Webster City wrote concurring in the report in full. Senator Clarkson concurred in the report but thought it would be unwise for the Association to advocate the creation of a State Tax Commission, and also thought it would be unwise for this Association to appoint a committee to aid the Legislature in formulating and improving our tax laws. Mr. Reed of Cresco, it seems, forgot to answer my letters, and Frank O'Connor, an

other member of the committee, also forgot that he was on the committee. Mr. I. J. McDuffie of LeMars was unable to point out or offer any suggestions.

I will now read the report of the majority of the committee.

REPORT OF THE SECTION ON TAXATION

Mr. President and Members of the Iowa State Bar Association: Your Committee on Taxation begs the indulgence of the Association while making the following report:

The power to tax the people is a function inherent in government. To get into the coffers of State and Nation from the people the necessary amount of money for running the government by the process of taxation is a serious and perplexing problem. Taxation is nothing less than enforced contribution by the people, through the government, to get from themselves, out of their accumulations and wealth, the necessary funds to run and maintain their government. Individual man loves the society of his fellows. He cannot properly exist by himself. The union of man with his fellows develops the community. The mingling, uniting, and interchanging of communities creates a larger unit, called society. Here is where government finds its birth. Society, in order to be properly maintained, requires rules and regulations which define and outline human conduct. These rules and regulations are denominated law. Therefore, law should secure to the individual all the rights given him as a part of his creation. By thus regulating human conduct, man surrenders to his fellows only those natural and inherent rights which he possesses so that his fellow-citizen shall have the same status in society which he himself enjoys.

The function of legislative government, in addition to the propositions already stated, is to organize a process by which equal rights and exact justice is evolved and that no individual or class of individuals shall enjoy greater rights or privileges than are extended to all. Government, therefore, is indispensable to society. This indispensable factor of society must without limitation be indefinitely maintained. To keep in complete

harmonious operation the great and incomprehensible machinery of government, vast sums of money are necessary to always be at hand. This enormous sum of money is obtained from the people by means of taxation.

Under our form of government the power to tax and the way to tax and the manner of establishing and creating revenue for State and Nation is through its legislative department. It becomes, therefore, the solemn and exacting duty of that department of government acting for and by the people, to furnish the machinery and administrative system of taxation whereby the necessary revenue needed in the operation and maintenance of government may be, not only economically and justly exacted from the people, but that the system shall be uniform, simple, easy, comprehensive, and so constructed that each and every individual or class of individuals shall bear with each and every other person the share of taxation required, the same to be ascertained by the amount of property and wealth possessed.

In raising the revenues for the State, the Legislature should furnish a system and plan for finding all property to be taxed; for listing and assessing the various properties possessed by the citizens; for ascertaining, fairly and honestly, the true value of each piece of property to be charged with the burden of a tax. Unjust and unequal taxation has caused the overthrowing of governments and in this country discontent and disturbance in society which causes one to contemplate seriously the ability of the people as a whole to govern their affairs.

Experience has shown that two methods of taxation are conducive to establishing equal and just taxation. One method is to have the citizen pay for the benefit of government, a per cent. of his income. The other is to list all and every kind of property which the taxable person possesses and fix the true and actual value of same and then to make the lowest levy possible on every dollar represented by all this property. The State to be liberal in the exemptions for the benefit of the citizen of certain of his property under either of the two methods above suggested.

With these observations, your committee turns to the matter of taxation under the laws of the State of Iowa. We are satisfied