discipline would prevent these intrigues from coming to a head. À precedent may be found in party control of appropriations in the government of villages and towns in some states. At the nominating conventions, so much is agreed upon for public lighting, so much for roads and police and the fire department, etc., and the party winning the election always feels bound to adhere strictly to its own budget. That a similar course might be followed in a party caucus in Congress seems clear. The caucus determines more and more of party policy. Whenever things get into a bad snarl, a caucus is called to hit upon a plan by which all must abide. If a caucus can order men how to vote not only for officers but on a tariff bill, or an election bill, or on a question of foreign policy, it surely might assume the power to prevent members from driving the party into extravagant appropriations.

It may be objected that this would be to enhance the tyrannical power of party, when what we most need is to break it down. But wise government consists in doing the best possible with existing political forces. Party government is an established and, at present, an unchangeable fact. We cannot undo it, but we may make use of it. If a party can be made clearly and avowedly responsible for what the voters vaguely and angrily hold it responsible for in any case; if, through its single chosen leader, the speaker, or through its recognized organ of united action, the caucus, it can make good the impaired power of the purse, from which the American Congress is so plainly and so seriously suffering, it cannot be denied that to do so would be to put party government to the best possible use. One thing is certain, that, either in the way here hastily and roughly outlined, or in some other, the American people must speedily devise a check on a spendthrift Congress.

86. State Legislation. Less attention has been given to the financial legislation of the states than to that of the national government. The procedure of the states is described by Professor E. L. Bogart, as follows: 1

1 Financial Procedure in State Legislatures, in Annals of the American Academy of Political and Social Science, 1896, pp. 236 et seq. Reprinted with consent of the author and of the Academy.

We can perhaps best trace the course of financial legislation in our commonwealths by following its progress in one state and then noting wherein the others differ from or resemble this typical one. For this purpose, and because the size of its budget entitles it to particular consideration, I have selected New York.

In New York, the fiscal year extends from Oct. 1 to Sept. 30. The lack of uniformity among the commonwealths in the fiscal year alone well exemplifies the differences and want of a unified system which exists in almost all fiscal matters. Eleven other commonwealths, together with New York, close their accounts for the year on Sept. 30; in fifteen, the fiscal coincides with the calendar year; nine have followed the example of the federal government and end on June 30; four each on Nov. 30 and Oct. 31: while the remaining six assert their independence by selecting dates which no other commonwealth has in common with them. However, it is principally in minor matters that such variety exists; in essentials we shall find considerable uniformity.

Early in October the comptroller issues his annual report to the Legislature, in which it is his duty to exhibit "a complete statement of the funds of the state, of its revenues, and of the public expenditures during the preceding year, with a detailed estimate of the expenditures to be defrayed from the treasury for the ensuing year, specifying therein each object of expenditure and distinguishing between such as are provided for by permanent or temporary appropriations, and such as require to be provided for by law, and showing the means from which such expenditures are to be defrayed.'

The materials for this report are furnished the comptroller by the heads of the different departments, and of the various state institutions, by the canal, park, and other commissioners; by the various boards; by banks, corporations, etc. The various items are distinctly arranged under different heads, usually termed "funds," as the general fund, canal fund, school fund, etc. It being also a part of the comptroller's duty to suggest plans for the improvement and management of the public revenue, the tables of figures are prefaced by a written report and explanation of some of the principal items.

This introduction often contains some excellent advice and such information as would be of most benefit to the committees in framing new bills. As to whether the advice so offered will be followed, depends entirely upon the Legislature. The estimates are never anything but recommendations. When, as not infrequently happens in some of the states, the auditor and the Legislature are of different political color, the warnings contained in the report are more likely to be construed as an unnecessary interference by the executive in legislative business than as legitimate suggestions of a policy that ought to be followed. As a rule the comptroller has to beg for more economy on the part of the Legislature, rather than urge it to greater liberality. All of the reports, however, do not contain such prefatory or explanatory notes, many contenting themselves merely with the bare presentation of the public accounts.

The office of comptroller exists in eleven states only, but in most of the others an equivalent officer, the auditor, makes similar reports. In Oregon and Wisconsin, however, the secretary of state performs this duty; while in eighteen commonwealths the auditor's report contains a statement of the expenditures and receipts for the past year only, leaving to the legislative committees the labor of preparing estimates from these data for the coming year. In about half of the commonwealths the report is made to the governor and transmitted by him to the Legislature, while in the others it is sent directly to the Legislature; in Delaware, however, the report is made to a joint committee on finance, and in Vermont to the Committee on Ways and Means. In eight commonwealths a biennial report only is made.

These estimates are not read in the Legislature, though any member who desires can obtain a copy of the report and study the needs and resources of the state for himself.

The framing of the general appropriation and supply bills, which are based upon these estimates, is left to the House Committee on Ways and Means.

The Legislature meets annually on the first Wednesday in January, for a session of four to six months. The sessions of all the Legislatures, whether annual or biennial, are called in

January; if biennial, usually in the odd years, so as to avoid the entangling influence of a presidential election. The length of the session is limited in many states by their constitutions, the period varying from forty days in Georgia, Oregon, and Wyoming to one hundred in California. Mississippi limits every other biennial session to a period of thirty days; the intervening sessions being unrestricted as to length. Twelve states limit the period of the session absolutely; thus Louisiana provides that all legislation after a certain time shall be null and void. Five others, like Georgia, provide a term beyond which it cannot be extended, unless by a two-thirds or three-fifths vote, or in cases of impeachment. Virginia, in such cases, forbids an extension of more than thirty days; Missouri and Texas reduce the pay of members after a certain period. Again seven others, like California, cut off their pay entirely.

"The first few days of the session are occupied with the election of speakers and with the more or less disgraceful scramble for positions on committees by members in the interests of powerful corporations or political combinations."1 By far the most important committee is the House Committee on Ways and Means,2 and to the chairmanship of this committee of eleven members the defeated candidate for the speakership is always appointed. It is by no means unusual for a man to run as a candidate for the speakership, knowing that he cannot be elected, in the hope that he may secure votes enough to entitle him to this important chairmanship. This position makes him at the same time the recognized leader of his party on the floor of the House. The other most important man on this committee is the leader of the minority in the House, who belongs, of course, to the opposite party to that of the chairman. It is always the endeavor of the committee to report its bills as early in the session as possible, but they usually drag on to the last minute possible. With an energetic, possibly rather arbitrary, chairman, however, they are often made ready in a few

1 Question of the Day, No. XXII. Defective and Corrupt Legislation, by Simon Sterne, p. 3.

2 This name is used in about half of the commonwealths as in New York. In most of the others the equivalent committee is known as the Committee on Appropriations, which name designates much more aptly the duties of the body.

weeks. Provision is usually made for their early submission to the Legislature by some resolution or rule, if not by a constitu tional provision. Thus Rule 19 of the Joint Rules in the Legislative Manual for 1895, reads as follows: "The supply bill and annual appropriation bill shall be reported by March 15, and printed immediately thereafter, and made the special order for March 25, or some day prior thereto, immediately after the reading of the journal."

Some of the states have constitutional provisions forbidding the introduction of appropriation bills after a certain period of the session has elapsed, and many of them forbid their introduction within a few days of the end. But in New York this is left to the discretion of the Legislature itself. The provision, however, which was inserted in the Constitution of 1894, providing that all bills must be printed and on the members' desks at least three days before enactment, has the same effect, mainly of prohibiting the rushing through in the last day of appropriation bills, as to whose items no one possessed the slightest knowledge. It "prevents some of the worst evils which heretofore attended the closing days of the legislative sessions. The orderly and decorous procedure of the closing days of the legislative session of 1895 (and 1896), as compared with prior legislative sessions, attests the efficiency and wisdom of this Constitutional Amendment and shows that much good can be produced by the introduction of method and order and by properly systematized legislative procedure.”

When the Committee on Ways and Means has been finally selected, it usually starts to work energetically to make a record for itself. Committee meetings are held frequently. The comptroller and heads of departments, bureaus, and state institutions are invited to attend and explain their needs and requests for larger or unwonted appropriations. Usually their estimates are cut down, since the committee wishes to come before its constituents with a reputation for economy. The relations between the committees and the heads of departments and other executive and administrative officers of the commonwealth are subject to no rule, but the various commonwealth officers volunteer information when they see fit, or when they desire changes in the previous grants, or when they are invited