engaging in the banking business. The second tax is a property tax of four mills, by the act of June 1, 1889, as amended by the act of 8th of June, 1891, upon bankers not as bankers, but as property own ers, and falls alike upon the owners of property in the State, irrespective of the character of their business. It is not paid directly to the State, but is collected by county officers, who remit the amount to the State Treasurer, and receive in return three mills in relief of local taxation, while one mill is retained by the State.

In the case of Commonwealth vs. McKean county, 200 P. S., 283, an effort was made by private bankers to have the courts hold that, under the law as above stated, private bankers were subject to double taxation. The Supreme Court, affirming the lower court, refused to so hold, pointing out that if such a construction prevailed, he who lent money as a banker would enjoy an exemption from property taxation denied to every other person, natural or artificial, in the Commonwealth, and that, if the payment of a license tax on the net earnings of an individual doing business as a banker should exempt him from property taxation on moneys loaned, there would then be an inequality not dreamed of by the Legislature, to say nothing of the absence of any such intention in the acts providing for the State revenues. Illustrations of this inequality and injustice were stated in figures.

It is clear that the purpose of the present bill is to destroy the effect of this decision of the Supreme Court. If the present act should be approved, private bankers, would be relieved of the personal property tax upon all securities held or owned by them or moneys loaned by them at interest. This conclusion follows from the language of the latter part of section two, by which it is provided that the proposed tax of twelve and one-half mills upon the gross amount of business receipts "shall be in lieu of all other taxes upon their receipts, business and assets, in so far as the same are derived from or relate to their business as private bankers.” The personal property constituting the capital of a private banker is unquestionably related to his business, and there is nothing in the language used to limit its operation to a license tax. The effect of the act is not simply to increase the license tax from ten mills upon gross business receipts to twelve and one-half mills. It goes farther in the provision that the tax laid "shall be in lieu of all other taxes upon business receipts and assets in so far as the same are derived from or relate to" the private business of banking. This language is broad enough to include the personal property of the banker, if in any way related to his business.

The purpose of the act is made still further manifest by the proviso which declares "that nothing therein contained shall be construed to relieve such real estate as may be owned by a private banker from taxation to which such real estate would be otherwise subject." Clearly, the real estate owned by a private banker is not the subject of a license tax. The proviso points clearly to property owned by the banker, and in seeking to limit the effect of the clause, by excluding the real estate owned by the banker from its operation, it in effect declares that the proper interpretation of the act shall be such as to relieve all property other than real estate owned by the banker from taxation. This would be to introduce the very

inequality and injustice animadverted upon by the Supreme Court in the decision herein before referred to. For these reasons the bill is disapproved.

SAML. W. PENNYPACKER.

No. 30.

AN ACT

Granting an honorable recognition to George Lewis Gussman, for meritorious service rendered in the United States Government during the Civil war. Whereas, George Lewis Gussman, of Newville, Cumberland county, Pennsylvania, at the age of ten years, rendered meritorious service to the United States, as a soldier with company I, Ninth Pennsylvania Volunteer Cavalry; although not being regularly mustered in, being on duty, his horse being shot, he was captured at Thompkinsville, July nine, one thousand eight hundred and sixty-two, and again entered the service of the United States, August, one thousand eight hundred sixty-four, with company F, Two Hundred and Seventh Pennsylvania Volunteer Infantry, with which he remained until the close of the war.

Section 1. Be it enacted, &c., That a medal be granted to George Lewis Gussman, as an honorable recognition for meritorious service rendered to the United States Government during the Civil war, while serving with company I, Ninth Pennsylvania Volunteer Cavalry, and company F, Two Hundred and Seventh Pennsylvania Volunteer Infantry; he not being mustered into service, yet performing actual duty as a soldier to the close of the war.

Commonwealth of Pennsylvania,

Executive Deparament, Harrisburg, April 23, 1903.

I file herewith in the office of the Secretary of the Commonwealth, with my objections, House bill No. 721, entitled "An act granting an honorable recognition to George Lewis Gussman for meritorious service rendered in the United States Government during the Civil war."

This bill directs that a medal be granted to George Lewis Gussman who "at the age of ten years rendered meritorious service to the United States as a soldier" in 1862 and "again entered the service of the United States" in 1864 and remained until the close of the war. There is no designation of what metal or substance the medal is to be composed or what it is to cost or what inscription, if any, is to be put upon it. If statements of fact are to be made in an act of Assembly concerning services in a war which occurred over forty years ago, there ought to be some means provided for ascertaining their accuracy. It is difficult to understand how a boy

of ten years of age could have been a soldier or how he could have entered into the service of the United States in that capacity. Although the act sets forth that he performed "actual duty as a soldier to the close of the war," the statement with respect to one of his age, leads to a query.

SAML. W. PENNYPACKER.

No. 31.
AN ACT

To convey and quiet the possession of land formerly belonging to a borough in a property holder, where the same has been in possesion of property holder not less than fifty years.

Section 1. Be it enacted, &c., That where any ground, not over five feet in width or seventy feet in length, formerly a part of a public street or square of an incorporated borough of this Commonwealth, has been in the uninterrupted and peaceable possession of a property holder or property holders for a period of not less than fifty years, and where the same has been continuously fenced in with the lot of the adjoiner or adjoiners for a period of not less than fifty years, and where such fence is in line with the building line and present general plan and contour of the street and square, and where the pavement abutting or fronting thereon is of full regulation width, and the gutter and curb lines of the same are in conformity with the gutter and curb lines of the street or square, in every such case such ground shall, immediately upon the passage of this act, vest absolutely and in fee simple in such abuttor or abuttors, who shall enjoy peaceable and undisturbed possession of the same forever.

Section 2. All laws and parts of laws inconsistent herewith shall be and the same are hereby repealed.

Commonwealth of Pennsylvania,

Executive Department, Harrisburg April 23, 1903.

I file herewith in the office of the Secretary of the Commonwealth, with my objections, Senate bill No. 563, entitled "An act to convey and quiet the possession of land formerly belonging to a borough in a property holder where the same has been in possession of property holder not less than fifty years."

This bill provides that where any ground not over five feet in width or seventy feet in length formerly a part of a public street or square of an incorporated borough has been in the interrupted possession of the property holder or property holders for a period of not less than fifty years," "such ground shall immediately upon the passage of this act vest absolutely and in fee simple in such abuttor or abuttors." Under the guise of a general act this is plain

ly special legislation intended to apply to a particular case. The questions which arise may well be left to the court of the proper county for their determination if necessary.

SAML. W. PENNYPACKER.

No. 32.

AN ACT

Limiting the time in which actions of trespass for libel must be brought to issue. Section 1. Be it enacted, &c., That all actions of trespass for libel, now pending or hereafter to be instituted, shall be brought to issue within two years next after the time when the cause of action has arisen, on which the suit is based, and in default thereof judgment of non pros shall be entered by the prothonotary, as of course, upon praecipe filed: Provided, however, That in no pending action shall a non pros be entered until after the expiration of six calendar months from the date of the passage of this act.

Section 2. All acts or parts of acts inconsistent herewith are hereby repealed.

Commonwealth of Pennsylvania,

Executive Department, Harrisburg, April 25, 1903.

I file herewith in the office of the Secretary of the Commonwealth, with my objections, Senate bill No. 378, entitled "An act limiting the time in which actions of trespass for libel must be brought to issue."

This bill provides that all actions of trespass for libel "shall be brought to issue within two years next after the time when a cause of action has arisen on which the suit is based and in default thereof judgment of non pros shall be entered by the prothonotary as of course." Statutes of limitation ordinarily limit the time within which suit may be brought after the cause of action has arisen. The reason is that the bringing of the suit is entirely within the control of the plaintiff and if he neglects to act promptly he suffers because of his own default. This bill proposes to go much further. It provides that the cause must be at issue within a certain length of time after the cause of action has arisen. Getting the cause at issue after suit has been brought is as much within the control of the defendant as of the plaintiff. It is within the power of the defendant by demurrer to the statement by taking rules for a more specific statement and appeals to postpone the reaching of issue for an indefinite period. It would be unjust to punish the plaintiff by entering judgment against him if the delay should be caused by the defendant.

There is another serious objection to this bill. It directs the prothonotary to enter judgment. The prothonotary is only the clerk of the court. The court alone has power to enter judgment.

When the prothonotary makes the entry he does it simply as the agent of the court. Legislation of this character, therefore, if necessary ought to be directed to the court and not to its clerk. There is a probability that this bill was intended to affect some cause which is now pending.

For these reasons, the bill is not approved.

SAML. W. PENNYPACKER.

No. 33.

AN ACT

Requiring the entire amounts of license moneys for the sale of vinous, spiritucus, malt and brewed liquors to be paid to the county treasurer, and regulating his compensation for receiving and disbursing the same, including certain license moneys heretofore received by such treasurer.

Section 1. Be it enacted, &c., That all persons licensed to sell any vinous, spirituous, malt or brewed liquors, or any admixture thereof, shall pay the entire amount of such license moneys to the treasurer of the proper county, which license moneys shall be distributed by the county treasurer to the Commonwealth and the proper municipalities in the proportions to which they are entitled by law.

Section 2. That the present, past and future treasurers of the several counties of the Commonwealth, who shall hereafter receive such license moneys or who now have in their possession any part thereof, shall be entitled to retain and appropriate therefrom, to their own use, commissions on the amounts heretofore received or that may hereafter be received by them for such license moneys and distributed to the Commonwealth and the proper municipalities, as they are now authorized to retain by law out of the moneys returned by them to the Commonwealth: Provided, That the provisions of this act shall not apply to counties having a population of more than one million two hundred thousand.

Commonwealth of Pennsylvania,

Executive Department, Harrisburg, April 25, 1903.

I file herewith in the office of the Secretary of the Commonwealth, with my objections, Senate bill No. 81, entitled "An act requiring the entire amounts of license moneys for the sale of vinous, spirituous and brewed liquors to be paid to the county treasurer and regulating his compensation for receiving and disbursing the same including certain license moneys heretofore received by such treasurer."

Section two of this bill directs "that the present, past and future treasurers of the several counties of the Commonwealth who shall hereafter receive such license moneys or who now have in their possession any part thereof shall be entitled to retain and appropriate therefrom to their own use commissions on the amounts here