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only major who did not accompany his battalion when it went forward into the battle, but staid behind in the trail and when informed of General Kent's positive direction, at once to come to the front, he retired to the rear and staid there until after dark when he came forward with Colonel Downs. He, also, has now resigned.

The case of Lieutenant-Colonel Smith is not so sharply cut, yet I think in his case also his neglect of duty is clearly esíablished. His defense is that as Lieutenant-Colonel he had nothing whatever to do so long as the colonel was unwounded and was present. He also states that he did not hear the orders sent up the line to Colonel Downs to miove his regiment forward; but this is absolutely impossible, if he was exercising proper vigilance and alertness. These orders were passed up from officer to officer along the line and if the second in command knew his duty at all, and was exercising a very moderate amount of vigilance, it was absolutely impossible that he should not have known that these orders were issued, and that his colonel was showing the grossest dereliction of duty in not moving forward. After these orders had been issued and disregarded, came the march of the regular regiments forward through the Seventy-first into the fight, and then the forward movement of the Seventy-first itself in companies and battalions; yet throughout all this time LieutenantColonel Smith staid as ignobly inactive as his chief, making no effort to get forward into the fight or to lead any portion of the men where they might regain for the regiment the reputation which their superior officers were fast losing. It is not safe or wise that such a man should hold high office either in the volunteer army or in the National Guard.

The case of Captain Austin is more puzzling. His own statements before the Court of Inquiry would seem to condemn him beyond redemption as having actually refused to move forward at General Kent's order and having failed to take to his own commander, General Kent's direction that the regiment should go forward. But it appears that Captain Austin was not as grossly derelict in his duty as his words would seem to imply, and that he was largely influenced by the fact that at the time it seemed as if the regiment was going forward. I do not feel like holding to the severest accountability a subordinate officer when the three highest officers of the regimente were exhibiting such misconduct, and I shall merely recommend that Captain Austin be severely reprimanded.

In conclusion I desire to say that after performing the stern and painful duty of showing in its proper light the conduct of the three senior officers of the regiment, it is a source of the most genuine pleasure to turn to the conduct of the bulk of the other officers and of the enlisted men. That under such leadership certain of the other officers and of the enlisted men should not have shown to advantage was inevitable, but the conduct of the great majority as they moved forward in spite of the defection of their proper leaders and stood shoulder to shoulder with the Regulars on the summit, shows that the Seventyfirst New York was composed of men worthy of the ancient renown of the Regiment, of the State, and of the Country; men who wanted only proper leadership to prove themselves equal to the highest demands that could be made upon their courage, their patriotism and their sense of soldierly duty.

THEODORE ROOSEVELT

CERTIFICATION OF THE NECESSITY OF THE

PASSAGE OF SENATE BILL No. 1102, TO
TAX PUBLIC FRANCHISES AS REAL PROP-
ERTY
STATE OF New YORK .

Executive Chamber TO THE LEGISLATURE:

It appearing to my satisfaction that the public interest requires it;

THEREFORE In accordance with the provisions of section fifteen of article three of the Constitution and by virtue of the authority thereby conferred upon me, I do hereby certify to the necessity of the immediate passage of Senate bill number 1102 (Introductory number 205) entitled “An Act to amend the tax law relating to the taxation of public franchises as real property”.

GIVEN under my hand and the Privy Seal of the

State at the Capitol in the city of Albany this [l s] twenty-seventh day of April in the year of our

Lord one thousand eight hundred and ninetynine.

THEODORE ROOSEVELT By the Governor:

Wm. J. YOUNGS

Secretary to the Governor

MESSAGE TO THE ASSEMBLY CALLING AT

TENTION TO THE FRANCHISE TAX BILL

STATE OF New York
Executive Chamber

Albany, April 28, 1899 TO THE ASSEMBLY:

I learn that the emergency message which I sent last evening to the Assembly on behalf of the Franchise Tax Bill has not been read. I therefore send hereby another message upon the subject. I need not impress upon the Assembly the need of passing this bill at once. It has been passed by an overwhelming vote through the Senate. A large majority of the Assembly have signed a petition asking that it be put through. It establishes the principle that hereafter corporations holding franchises from the public shall pay their just share of the public burden. It is too late to try to amend or perfect the bill, even should such amendment or improvement be deemed desirable. It is one of the most important measures (I am tempted to say the most important measure) that has been before the Legislature this year. I cannot too strongly urge its immediate passage.

THEODORE ROOSEVELT

CERTIFICATION OF THE NECESSITY OF THE

PASSAGE OF ASSEMBLY BILL No. 2286, RE-
LATING TO OFFENSIVE TRADES IN
BROOKLYN

STATE OF NEW YORK

Executive Chamber TO THE LEGISLATURE:

It appearing to my satisfaction that the public interest requires it;

THEREFORE In accordance with the provisions of section fifteen of article three of the Constitution and by virtue of the authority thereby conferred upon me, I do hereby certify to the necessity of the immediate passage of Assembly bill number 2286 (Introductory number 1562) entitled “An Act to amend the Greater New York charter, relating to offensive trades in the borough of Brooklyn ”.

GIVEN under my hand and the Privy Seal of the

State at the Capitol in the city of Albany this [l s] twenty-eighth day of April in the year of our

Lord one thousand eight hundred and ninetynine.

THEODORE ROOSEVELT By the Governor: Wm. J. YOUNGS

Secretary to the Governor

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