The resolution was declared by the President as carried.

THE PRESIDENT: In order to whip this into shape, I am going to take the responsibility of referring this resolution to the Committee on Constitution and By-Laws. The Chairman of that committee is Mr. A. T. Cooper. If there is no objection, it will be so referred.

We will next hear the report of the Committee on Uniform Laws, Mr. N. D. Ely, Chairman.

REPORT OF COMMITTEE ON UNIFORM LAWS

Your Committee on Uniform Laws submits the following report, which is intended to be more for the information of the Association than any direct recommendation for the enactment of any statute.

It appears from the records of this Association that the first Committee on Uniform Laws was appointed in 1908 and that none was appointed in 1909. In 1910 a committee was again appointed while there was none in 1911 nor for the year 1912. This committee was appointed for the current year 1913. This record is somewhat remarkable when we take into consideration the importance of the questions involved that should be taken up by such a committee and reported to the Association.

As you are undoubtedly aware, there is in existence an organization known as "The Conference of Commissioners on Uniform State Laws," which meets once a year at selected places and holds sessions generally for five or six days. This conference is composed of commissioners appointed by the Governors of the various States and their object and duty is to consider and recommend uniform laws for the adoption of the various States upon different subjects. The last meeting was held at Milwaukee, August 21st to 26th, 1912. (Incidentally the State of Iowa was not represented at that meeting.)

At the Milwaukee meeting there were thirty-four States represented and there were reports from the following regular standing committees of the Conference: Commercial Law, Wills, Descent and Distribution, Marriage and Divorce, Insurance, Con

gressional Action, Appointment of New Commissioners, Uniform Incorporation Laws, Torrens' System and Registration of Title to Land, Banks and Banking, and Publicity.

As a result of the efforts of this Conference, statutes relating to the "Warehouse Receipts Act" have been adopted by twentyfour States; "Negotiable Instrument Act" in forty States; "Sales Act" in nine States; "Divorce Act" in three States; "Stock Transfer Act" in five States; "Bills of Lading Act" in nine States; "Act relating to Wills executed without the State," seven States; "Act relating to family desertion," four States. Of these various statutes, Iowa has adopted the "Negotiable Instrument Act," the "Warehouse Receipts Act," and the "Bills of Lading Act."

In the report of this Conference will be found some very interesting information as to what they are doing in the various States with reference to uniformity, and at the last meeting additional committees were appointed as follows: Purity of Articles of Commerce, Vital and Penal Statistics, Child Labor Regulation, Compensation for Industrial Accidents, Situs of Real and Personal Property for Purpose of Taxation, Special Committee to Coöperate with the American Institute of Criminal Law and Criminology, Uniform Law Relating to Boilers and their Inspection, Expert Testimony in Criminal Proceedings, Regulation Relating to the Use of the Flag, Committee on Computation of Time.

The importance of these matters can perhaps be somewhat illustrated by the law with reference to the witnessing of wills in various States. For instance, in Iowa a will witnessed by two disinterested individuals is good and may be probated, while in certain other States, the will in order to be probated must be witnessed by three witnesses; so that a will perfectly good, executed in the State of Iowa may be absolutely invalid if the testator removes to another State, and his whole property may be disposed of in a manner not desired by him. There can be no valid reason why there should not be uniformity as to requirements of the witnessing of a will. It is not the purpose of this committee to go into the questions raised and discussed by the Conference of Commissioners for the reason that these discus

sions are all in print and may be obtained for the asking by addressing Charles Thaddeus Terry, 100 Broadway, New York City.

Your committee desires to call your attention to the question of the laws with reference to the extradition of persons accused of crime and of the law with reference to the obtaining of witnesses, especially in criminal proceedings when said witnesses are non-residents of the State. Of course, it is doubtful if any law in any State or in all the States could be so framed as to allow the bringing of witnesses from one State into the other, but when you consider that a murder may be committed in Sioux City which is witnessed by only one man and that man is across the river in Nebraska walking about the streets and there is no way of procuring his testimony nor of compelling his attendance, while the accused man is under arrest and demanding trial, and it is necessary to release him for want of the testimony of this one witness, it is apparent some relief is necessary if possible.

In extradition cases the same rule applies. This same murderer may live in the State of Iowa and go to Nebraska, walking the streets openly. Extradition is asked for and the county attorney is required to go to Des Moines to have his papers signed, then to Lincoln to obtain papers from the Governor of Nebraska, and in the meantime the criminal goes across the line into South Dakota and this same proceeding must be gone through with unless he can be arrested on some trumped up charge and held until the extradition papers are properly obtained.

The only recommendation that your committee desires to make to the Association at this time is that a really live, active committee on Uniform Laws be appointed that will make such a report as will conclusively show to the Association the importance of this subject.

Respectfully submitted,

COMMITTEE ON UNIFORM LAWS,
N. D. ELY, Chairman.

SENATOR SAUNDERS: I move you that it be made the duty of the President-elect to confer with the Governor of the State of Iowa from time to time, so that Iowa may be hereafter repre

sented in these National Meetings of the Association referred to by Mr. Ely.

The motion was duly seconded and carried.

THE PRESIDENT: Next we have the Report of the Committee on Taxation, J. H. McConlogue, Chairman.

REPORT OF COMMITTEE ON TAXATION

MR. MCCONLOGUE: The Chairman of this committee took up the matter of making a report to this Association, with the other members of the committee, and with that usual unselfishness so peculiar to the personnel of our profession, the other members have told me and almost made me believe I was the only man on the committee to make that report. They also said, whatever I reported would be endorsed.

I take it that a report of a committee of this character should convey to the Association something new, something important. I do not think there is anything new I can say to this Association on the matter of taxation. I think the people generally, throughout the State, excepting the majority of the members of the Legislature, are aware of the fact that Iowa in the administration of taxation laws is away behind every State in the Union; that our administration of the taxation laws is chaotic and unworthy of an intelligent people. I have said this so often in different ways, that I am afraid I am repeating myself.

I do believe this Association, when they are so anxious to look after the Davenport Bar, should take up this great question of taxation and bring about something that will make it worth while. Not complaining at all of the laws as they stand on the statute books with reference to what should be done, the whole evil lies in the administration of the law and the machinery of the law. Twenty-seven hundred assessors without the guide of the law, going out and valuing different classes of property in the State, without reference to the results to the citizens generally! Think of it.

The Commission that was appointed by the Legislature, of which unfortunately I was a member, went into the question of taxation and the gathering and levying of taxes thoroughly,

investigating the laws of nearly every State in one way or another, and we reached the conclusion, and submitted to the Legislature a plan of levying and collecting taxes, and while this did not go as far as I thought it ought to, I think it was a step in the right direction. Our committee are unable to tell you exactly just how you should proceed, but I think that the creation of a tax commission was a wise thing, and it will be well, and I so report, that that committee be continued in its work. There did not seem to be any disposition on the part of the committee to get together and formulate any proper, systematic report, so I have told you about all I can at this time.

THE PRESIDENT: I should say, perhaps, while our Constitution provides for a section upon taxation, that that section has not had any vitality for the last three or four years. The Chairman thought it proper to name the committee again, although they have abandoned their sectional meetings. It seems to me, that this is a field where we should do some constructive work. Our tax laws are in a chaotic condition. I do not know just what we ought to do, whether continue this committee and try and get them to have sectional meetings at our next Bar Association meeting, which will necessitate probably three days of the session, or whether to go along and let things slide without doing much of anything. I really feel myself that this committee ought to be continued and some time be given to this question of taxation, which will be before the next meeting of the Legislature.

JUSTICE S. M. WEAVER: I move you that the Committee be continued with the request that they furnish a formal report at our next meeting.

The motion was duly seconded and carried.

THE PRESIDENT: We will next hear the Report of the Committee on Constitution and By-Laws, Mr. A. T. Cooper, Chair

man.

REPORT OF COMMITTEE ON CONSTITUTION AND BY-LAWS

MR. A. T. COOPER: I have prepared, as Chairman of the committee, a number of amendments to our Constitution. I think it