ployed as soldiers' orphan homes and schools. The commission is authorized and empowered to rent such buildings as may be necessary for the accommodation of the aforesaid orphans, and to appoint all officers, teachers and employes that may be necessary for the proper care, maintenance and education, at the expense of the state, and until the age of sixteen years, of the soldiers' children now in the several soldiers' orphan schools of the commonwealth, under the provisions of the act approved April 9, 1867, and its supplements. The commission has power to make and prescribe all rules and regulations for the government of the several institutions, and is required to make a detailed report annually to the legislature of the commonwealth of all the soldiers' orphans under their charge, their condition and progress, the number of each respective age from five to sixteen years, and such other information as they may deem expedient, together with the statement of receipts and disbursements by item and estimates for the ensuing year. All bills for the education and maintenance of the soldiers' orphans are examined and certified by the president and secretary of the commission, and then forwarded to the Auditor General for settlement.

BOARD OF PARDONS.

Article IV, section 9, of the Constitution of 1874, gives the Governor exclusive power to remit fines and forfeitures and to grant reprieves, "but no pardon shall be granted or sentence commuted, except upon the recommendation in writing of the Lieutenant Governor, Secretary of the Commonwealth, Attorney General, and Secretary of Internal Affairs, or any three of them, after full hearing, upon due public notice, and in open session."

RULES.

First. The Board will meet in open session to consider applications on the third Wednesday of each month, at ten o'clock A. M., in the Supreme Court Room at Harrisburg.

Second. The Board must be furnished with proof that notice of application for pardon has been published once a week for two consecutive weeks, In a newspaper printed in the county or city in which conviction was had; said proof to be made by the affidavit of the publisher of the newspaper that the publication has been made as required by this rule.

Third. Notice of the application must be given to the judge who tried the case, and to the district attorney or attorney who prosecuted, stating when the application will be made, and the grounds or reasons upon which

the application is based, and no grounds other than those contained in such notice will be entertained by the Board. Proof must be made that such notice, with a copy of said reasons, was served upon said judge and district attorney, or attorney who prosecuted.

Fourth. Notices of application for pardon of persons convicted of crimes committed in any city of this Commonwealth must also be given to the mayors and heads of police department of said cities respectively, and proof of the service of such notice be filed in each case.

Fifth. The following papers must accompany every application for

pardon:

1. A certified copy of the entire record, including docket entries, minutes of the court, copy of indictments, pleas and all other papers on file relating to the case.

2. The notes of evidence taken on the trial, and letters from responsible persons in the community where the crime was committed, should be furnished. If no notes of testimony were taken that fact should be stated in writing to the Board.

3. A brief statement of the reasons sustaining the application, the facts in the form of a history of the case, and a schedule of papers, will be required in every application. Four separate copies of the history of the case, reasons, and schedule of papers and letters, must also be filed, so that each member of the Board may have a copy.

Sixth. All applications and correspondence must be addressed to or filed with the Recorder of Clerk of the Board at Harrisburg, that the same may be prepared for presentation to the Board at its next session. Applications will only be heard at open sessions of the Board and will not be considered by any individual member thereof. No application will be heard or considered unless the same, and the papers upon which it is based, including proof of notice required, have been filed at least ten days before said session, and in no instance will this rule be relaxed.

Seventh. Applications for re-hearing will be placed on the calendar, and will only be heard at open sessions of the Board. In all cases the reasons for a re-hearing or re-consideration must be submitted in writing, at least ten days before the session of the Board at which the application is to be made, and the name and address of the attorney should be furnished. No application that has been refused by the Board will be re-heard or re-considered, unless substantial grounds for re-opening the case are formally presented and approved by the Board, and when submitted again, the publication and notices required by rules second, third and fourth must be made anew, and proof thereof, together with the additional reasons, filed with the original papers, according to the provisions of rule sixth. Eighth. All facts relied upon to sustain any allegation, as a ground for pardon, must be proved by depositions taken within the jurisdiction of the court in which the conviction was was had, before some person authorized to administer oaths, upon notice to the district attorney and to the attorney who assisted in the prosecution of the case, if any, and no fact will be considered by the Board unless so proved, except such as appear in the record and notes of evidence taken on the trial, the statement of the judge before whom the case was tried, or of the officers or persons connected with the prison in which the applicant shall be detained.

Ninth. All applications properly on file will be considered by the Board,

whether represented by counsel or not. Not more than fifteen minutes will be allowed to either side of an application in the oral presentation of the same, except in capital cases, unless by special permission of the

Board.

STATE MILITARY BOARD.

The Adjutant General, Auditor General and State Treasurer constitute the State Military Board. It is their duty to adjust and audit all accounts and claims incident to the organization, discipline and maintenance of the National Guard.

BOARD OF PROPERTY.

This Board is composed of the Secretary of the Commonwealth, Attorney General and Secretary of Internal Affairs. Their duty is to hear and determine in all cases of controversy on caveats, in all matters of difficulty or irregularity touching escheats, warrants on escheats, warrants to agree, rights of preemption, promises, imperfect titles, or otherwise that have arisen, or may arise, in transacting the business of the land office; and the Secretary of Internal Affairs is empowered and directed to receive and enter caveats in his office, and he shall appoint days of hearing, and grant citations at the reasonable request of any party applying therefor, as the several cases may require.

SINKING FUND COMMISSION.

By act of April 22, 1858, the sinking fund was created "for the purpose of paying the present indebtedness and the interest thereon, and such further indebtedness as may hereafter be contracted on the part of the commonwealth."

Section eleven of article nine, of the constitution, directs "that the general assembly shall continue and maintain in the sinking fund sufficient to pay the accruing interest on such debt, and annually to reduce the principle thereof by a sum not less than two hundred and fifty thousand dollars. The said sinking fund shall consist of the proceeds of the sales of the public works, or any part thereof, and of the income or proceeds of the sale of any stocks owned by the commonwealth, together with other funds and resources that may be designated by law, and shall be increased from time to time by assigning to it

any part of the taxes or other revenues of the state not required for the ordinary and current expenses of government; and unless in case of war, invasion, or insurrection, no part of the said sinking fund shall be used or applied otherwise than in the extinguishment of the public debt."

The act of May 29, 1891, provides "That out of the general revenues of the Commonwealth, there shall be assigned to the sinking fund of the Commonwealth, in each and every year, the sum of one hundred thousand dollars in equal amounts, on the first business days of January, April, July and October."

By the act of 1858, the Secretary of the Commonwealth, the Auditor General and State Treasurer are constituted the Board of Sinking Fund Commissioners, whose duty it is to receive all the incomes and revenues appropriated to the sinking fund and apply them as directed by the constitution and existing laws.

BOARD OF REVENUE COMMISSIONERS.

For the purpose of equalizing the assessment of taxes for the use of the commonwealth, in the several cities and counties thereof, the Auditor General, State Treasurer and Secretary of the Commonwealth are constituted a Board of Revenue Commissioners, to meet at such times as a majority of them shall agree upon, at least twice each year.

This Board has power to require, and it is the duty of the Board of Revision of Taxes of cities co-extensive with the county in which a state tax is collectible, and the commissioners of the several counties, to furnish to the State Treasurer, for the use of the Revenue Commissioners, at least ten days before their meeting, a statement, under oath, of the assessed value of all personal property liable to state tax. It is the duty of the Board to ascertain and determine the fair and just value of the property of the several cities and counties of the state made taxable by law, and adjust and equalize the same as far as possible, so as to make all taxes bear as equally as practicable upon all property made taxable for state purposes in proportion to its actual value, and when so ascertained to instruct the State Treasurer to issue his annual precept or demand upon the Board of Revision of Taxes of the city and county of Philadelphia and the commissioners of the other counties for the payment of said tax. When the tax is paid into the

State Treasury, the several counties are entitled to have returned to them three-fourths of the net tax paid, as provided in section three, act of June 8, 1891. For further information examine the act of May 24, 1878 (P. L. page 126.) Definir g the powers and extending the duties of the Board of Revenue Commissioners.

BOARD OF PUBLIC CHARITIES.

The Board of Public Charities is composed of ten members, appointed by the Governor, with the advice and consent of the Senate, to serve for a term of five years; also a general agent, who is appointed by the Board and is a member ex-officio.

This Board has full power, at all times, to look into and examine the condition of all charitable, reformatory or correctional institutes within the state, financially and otherwise, to inquire and examine into their methods of instruction, the government and management of their inmates, the official conduct of trustees, directors and other officers and employes of the same, the condition of the buildings, grounds and other property connected therewith, and into all other matters pertaining to their usefulness and good management; and for these purposes they have free access to the grounds, buildings and all books and papers relating to said institutions; and all such institutions that may desire to receive state aid must give notice to the general agent, on or before the first day of November in each year, of the amount of any application for aid they may propose to make to the legislature, and of the several purposes to which such aid, if granted, is to be applied, and in the annual report the conclusions of the Board thereon are given.

Before any county prison or county almshouse shall be erected within this commonwealth, the plan of construction of such prison or almshouse, drawn sufficiently in detail for clear comprehension thereof, shall be submitted by the commissioners of the county in which the same is to be built to the Board, and shall be inspected and approved by them. Statistical information in relation to these institutions is required to be collated and presented in a report annually to the legislature.

By appointment of the Secretary of the Treasury of the

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