Commonwealth for the difference between the amount of such bid and the amount of the bid of the person or persons to whom the printing and binding shall be awarded, after such neglect or refusal, as provided in the third section of this act," be and the same is hereby amended to read as follows: Section 1. That on the fourth Tuesday of March, one thousand nine hundred and five, and on the fourth Tuesday of March of every fourth year thereafter, the Secretary of the Commonwealth shall receive proposals for executing the public printing and binding for the term of four years from the first day of July following, at a certain rate per centum below the rates specified in this act; and the said Secretary of the Commonwealth shall, at twelve o'clock meridian of said day, open all the proposals received, in the presence of those bidding, and shall proceed publicly to allot all the printing and binding, aforesaid, to the person or persons who may propose to execute the same at the highest rate per centum below the rates fixed by the schedule annexed to this act; the allotment to be approved by the Governor, Auditor General, and State Treasurer, and to be of no validity unless approved by them. Each bidder shall accompany his or their proposal with a bond to the Commonwealth, with at least two sufficient securities, in the sum of fifteen thousand dollars, conditioned for the acceptance of the contract and faithful performance of the work in the manner provided for in this act, if not alloted to him or them; said bond shall have endorsed thereon and annexed thereto the certificate of the president or additional law judge of the district or districts in which such securities may reside, or in case of absence or other inability of such president and additional law judge, with a certificate of the associate judges of the county or counties in which such sureties may respectively reside, that such bond and sureties are sufficient to secure the Commonwealth to the amount of the penalty thereof; and said bond shall contain the further conditions, that in case the contract is awarded to the person or persons bidding, at his or their bid, and the said person or persons refuse or neglect to accept the same, he or they, with his or their sureties aforesaid, shall be liable to the Commonwealth for the difference between the amount of such bid and the amount of the bid of the person or persons to whom the printing and binding shall be awarded after such neglect or refusal, as provided in the third section of this act. 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. 640, entitled "An act to amend an act, entitled "An act to carry out the provisions of section twelve, article three, of the Constitution, in relation to the public printing and binding and the supply of paper therefor.'" The purpose of this bill is to amend the act relating to public printing. It provides that "each bidder shall accompany his or their proposal with a bond to the Commonwealth with at least two sufficient securities in the sum of fifteen thousand dollars, con ditioned for the acceptance of the contract and faithful performance of the work in the manner provided for in this act if not alloted to him or them. Said bond shall have endorsed thereon and annexed thereto the certificate of the president or additional law judge of the district or districts in which such securities may reside. That said bond and sureties are sufficient to secure the Commonwealth to the amount of the penalty thereof." The use of the word "not" nullifies the whole provision. It may be added that securities do not reside. * * SAML. W. PENNYPACKER. No. 27. To regulate the manufacture and sale of alum baking-powders, and providing penalties for violation thereof. Section 1. Be it enacted, &c., That every person or firm manufacturing baking powder or any admixture or compound intended for sale as a baking-powder, or whoever shall sell, exchange or deliver, or have in his or her possession with the intent to sell or exchange, such baking powder or any admixture or compound intended for use as a baking powder, which contains alum in any form or shape, unless the presence therein of alum be distinctly shown by a label on the outside of the package containing said baking-powder, and on the face of which is printed with black ink, in legible type not smaller than small pica or heavy gothic caps, the full name and address of the manufacturer and the following words, "this bakingpowder contains alum," shall be deemed guilty of a misdemeanor. Section 2. Any person or persons violating any provisions of this act shall be punished by a fine not exceeding fifty dollars for the first offense, and one hundred dollars for any subsequent offense. Section 3. The fines imposed shall be paid into the State Treasury, to be kept as a separate and distinct fund, set apart for the use of the Dairy and Food Commissioner for the enforcement of this act; the said Dairy and Food Commissioner being hereby fully charged with the enforcement of this act, through the power conferred upon him by the provisions of the act by which he received his appointment. Section 4. This act shall take effect on the first day of October, one thousand nine hundred and three. Commonwealth of Pennsylvania, Executive Department, Harrisburg, April 23, 1903. I file herewith in the office of the Secretary of the Commonwealth, with my objections, House bill No. the manufacture and sale of alum penalties for violation thereof." 728, entitled "An act to regulate baking powders and providing This bill makes it a misdemeanor subject to a fine of $100 for any person to manufacture or sell baking powder which contains alum in any form or shape unless there be printed on a label on the outside of the package in black ink in legible type, not smaller than small pica, the full name and address of the manufacturer and the words "this baking powder contains alum." It is evident that the passage of this bill was secured by the manufacturer or vender of some rival baking powder with intent to obtain an unfair advantage. It is evident from the fact that the conspicuous printing of these words would be likely to deter purchasers. It would be entirely proper to require that all baking powders should have upon the outside of the package a label describing the ingredients and their quantities, but it would be manifestly unjust to require one ingredient to be displayed without any reference to quantity. SAML. W. PENNYPACKER. No. 28. Granting a pension to William H. Engle, a private in Captain William C. Ermentrout's independent company of artillery, also the Pennsylvania Volunteer Militia, commanded by William Geiger, of Reading, Pennsylvania. Whereas, William H. Engle, a private of company —, commanded by Captain William Geiger, in the Twentieth regiment, Pennsyl vania Volunteer Militia, called out by the proclamation of Governor Andrew G. Curtin, September fifth, Anno Domini one thousand eight hundred and sixty-two, while with his company and regiment on the railroad train running from Carlisle to Harrisburg, Pennsylvania, in consequence of a collision of cars had his neck strained, in consequence of which the same was injured to such an extent as to render him unfit for manual labor; therefore, Section 1. Be it enacted, &c., That the State Treasurer be and is hereby directed to place the name of the said William H. Engle on the list of pensioners, at the rate of eight dollars ($8.00) per month, commencing from the date of the passage of this act, to continue during his natural life. Section 2. That the State Military Board is hereby directed to examine the claim of the said William H. Engle, of the Twentieth regiment, Pennsylvania Volunteer Militia; and if the State Military Board finds the claim herein stated to be true and correct, the said board shall so certify to the Auditor General, who shall issue warrants for same, and it shall be paid out of any moneys in the State Treasury not otherwise appropriated. Commonwealth of Pennsylvania, I file herewith in the office of the Secretary of the Commonwealth, with my objections, House bill No. 722, entitled "An act granting a pension to William H. Engle, a private in Captain William C. Ermentrout's independent company of artillery, also the Pennsylvania Volunteer Militia commanded by William Geiger, of Reading, Pennsylvania." For the reasons which are fully set forth in the message accompany House bill No. 188, this bill is not approved. SAML. W. PENNYPACKER. No. 29. A FURTHER SUPPLEMENT To an act, entitled "An act to provide revenue by taxation," approved June seven, one thousand eight hundred and seventy-nine. Section 1. Be it enacted, &c., That hereafter every appeal from an account for taxes settled by the Auditor General shall be accompanied by an affidavit that the same is not intended for delay. Section 2. That from and after the passage of this act, every person, partnership, firm or unincorporated association doing the business of private bankers in this Commonwealth, shall annually, upon the first Monday in December, make report to the Auditor General, under oath or affirmation, setting forth the full amount of the gross receipts of such person, partnership, firm or unincorporated association, arising from his, their or its business of private banking, during the preceding year, and shall pay into the State Treasury, for the use of the Commonwealth, a tax of twelve and one-half mills upon the gross amount of such receipts; which report and tax shall be in lieu of all other reports of and taxes upon their receipts, business and assets, in so far as the same are derived from or relate to their business as private bankers: Provided, That nothing herein contained shall be construed to relieve such real estate as may be owned by them, or any of them, from the taxation to which said real estate would otherwise be subject. Section 3. In the event that any person, partnership, firm or unincorporated association, subject to the provisions of the second section of this act, shall neglect or refuse to make the report required by the second section hereof, within thirty days after the thirty-first day of December, in each year, such person, partnership, firm or unincorporated association shall be liable to a penalty of ten per centum for such neglect, which shall be added to the amount of tax due on the settlement of his, their or its account. Section 4. That all laws or parts of laws inconsistent herewith shall be and the same are hereby repealed, saving, reserving and excepting unto the Commonwealth the right to collect any taxes, accrued or accruing under the said laws of any of them prior to the date of the approval of this act. Commonwealth of Pennsylvania, Executive Department, Harrisburg, April 23, 1903. I herewith file in the office of the Secretary of the Commonwealth, with my objections thereto, House bill No. 543, entitled "A further supplement to an act, entitled 'An act to provide revenue by taxation,' approved June seventh, one thousand eight hundred and seventy-nine." This bill provides "that from and after its passage every person, partnership, firm or unincorporated association doing the business of private bankers in this Commonwealth, shall annually report to the Auditor General under oath the full amount of the gross receipts of such person, partnership, firm or unincorporated association arising from his, their or its business of private banking during the preceding year, and shall pay into the State Treasury for the use of the Commonwealth a tax of twelve and one-half mills upon the gross amount of such receipts, which report and tax shall be in lieu of all other reports of and taxes upon their receipts business and assets in so far as the same are derived from or related to their business as private bankers, provided that nothing herein contained shall be construed to relieve such real estate as may be owned by them or any of them from taxation to which said real estate would otherwise be subject," and any neglect or refusal to make the report required shall subject the offender to a penalty of ten per centum for such neglect, which shall be added to the amount of tax due on the settlement of the account. All laws or parts of laws inconsistent therewith are repealed, saving to the Commonwealth the right to collect any taxes accrued or accruing under existing laws. If it were the serious purpose of this bill to increase the revenues of the State it would be difficult to understand why private bankers should be singled out as the sole object of the increased tax of two and one-half mills upon their gross business receipts, particularly as by the recent act of 13th of June, 1901, the license tax was changed from a tax of three per centum upon net receipts to a tax of one per centum upon gross receipts. The increase in revenue is so slight from the adoption of a twelve and one-half mills tax in lieu of a ten mills tax, and the scope of the bill is so narrow in making private bankers alone the object of legislative attention as to suggest the question what is the real purpose of the measure? In order to appreciate fully the true nature of this bill, it is well to observe that at the present time private bankers pay a license tax of one per centum or ten mills upon the aggregate amount of their gross receipts from commissions, discounts, abatements, allowances and all other receipts from their business. They also pay a property tax of four mills upon personal property owned by them whether consisting of mortgages, judgments, bonds or moneys at interest. The first tax is paid directly to the State and is a substitute for the thirty mills tax previously imposed upon the net profits of the business by the act of 27th of June, 1895. This tax has been held by the Supreme Court to be a tax on the privilege of 7 |