occur. Such law or ordinances might, for example, definitely prescribe the height to which buildings not built with elevators may be raised; the extent to which houses must be fireproof; the amount of space upon the building lot which must be left unoccupied, and the minimum cubic contents of each room. This list is by no means exhaustive, but it indicates the kind of subjects upon which legislation might suitably begin. No one would, of course, expect that such laws or ordinances should go as far as the Tenement-House Law applicable to New York and Buffalo.

Legislation and inspection are not the whole of improved housing. Logical treatment of the subject would require a consideration of the effect of improved transportation facilities, the effect of certain other centrifugal tendencies in modern history, such as the distribution of power through the electric current, and especially the consideration of the educational and economic effect of model tenements. Every really model dwelling which is a profitable investment certainly raises the standard of neighboring dwellings, creating new demands on the part of tenants and reassuring doubtful owners as to what it is commercially possible for them to do.

Every improvement in the standard of housekeeping by which foul cellars and courts are cleaned not only adds to the comfort of the particular tenants directly concerned, but exerts an influence in raising the standard of all competing dwellings.

Educational propaganda, official inspection and reasonable legislative enactment to prevent the development of bad conditions. are, therefore, our threefold task.

The regular order of business was then suspended and general business taken up. Under general business, Mr. Homer Folks, at the request of Rev. T. L. Kinkead, Chairman of the Committee on Organization, presented the report of said Committee on the Organization of the Conference of 1902, which will be found on page 503.

On motion of Mr. Folks, the report of the Committee on Organization was adopted.

Hon. William P. Letchworth, as Chairman of the Committee on Resolutions, offered the following preamble and resolution, in accordance with resolution previously adopted by the Conference, which preamble and resolution, on motion of President de Forest, were adopted:

PREAMBLE AND RESOLUTION.

WHEREAS, The Court of Appeals of the State of New York decided on November 13, 1901, that all religious, charitable and educational societies which by law are exempt from taxation on their real and personal property are nevertheless liable to pay a transfer or legacy tax under the amendment to the law adopted in 1900, but by the opinion in which this decision is stated, strongly intimates this amendment to be contrary to wise public policy; and,

WHEREAS, The following facts are presented in relation to the exemption from the legacy tax of such property, viz.:

The property of religious, charitable and educational societies has been from time immemorial exempted from taxation. This has been the policy of the State of New York and of its sister states. The grounds of public policy on which this exemption. has been made are stated in the opinion of the Court of Appeals alluded to, which was rendered in relation to the estate of Charles P. Huntington, deceased, as follows:

"The organized charities and benevolent agencies which actually relieve human misery, and labor in unselfish devotion to improve the moral and physical condition of mankind, are alike the fruits and aids of good government, and to exempt their property usually the gifts of the benevolent from the burdens of taxation is scarcely less the duty than the privilege of the enlightened legislator. Clearly this exemption should be placed upon broad, equitable grounds, quite above the injurious imputa

tions sometimes resulting from individual or special exemptions. We suppose this spirit prevailed in framing the exemptions relating to these charities and benevolent agencies."

The precise language of the present general statute of the State of New York, making this exemption, is as follows:

The real property of a corporation or association organized exclusively for the moral or mental improvement of men or women, or for religious, Bible, tract, charitable, benevolent, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes, or for the enforcement of laws relating to children or animals, or for two or more of such purposes, and used exclusively for carrying out thereupon one or more of such purposes and the personal property of any such corporation or association shall be exempt from taxation."

When the State of New York and many of its sister states first adopted the policy of enacting a transfer or legacy tax, this exemption was made to apply to legacies in favor of societies so exempted, and this continued to be the law in the State of New York until the statutory revision of the tax laws was enacted in 1900. That statutory revision contained, amongst other provisions, the following amendment to article 10:

Section 243. Exemptions in article 1 not applicable.-The exemptions enumerated in section 4 of the tax law, of which this article is a part, shall not be construed as being applicable in any manner to the provisions of article 10 hereof."

So far as is known, no special attention was called to this amendment, and the public at large was not aware that by it any radical change in the policy of the State toward religious, charitable or educational societies was intended.

By the decision mentioned the Court of Appeals have decided that by this amendment all such societies, however exempted as to property they have, are nevertheless taxed at the rate of 5 per cent on all legacies receivable by them.

The Court of Appeals in their opinion, after having stated the reason for the public policy of exemption, say, in reference to this change of the law:

"Whatever we may think of such an assault upon charitable transfers, we must recognize it." Opinion of LANDON, J.

"The argument that the result is an inequitable one cannot be answered, but the responsibility for it rests with the Legislature, not with the courts, for the latter must read a statute, clear and precise in its terms as this one is, as they find it, and not add to or take from it for the purpose of curing a supposed blunder of the Legislature." Opinion of PARKER, C. J.

As bearing further on the question of public policy, the federal law, known as the War Revenue Act, which was hastily prepared, in its original form taxed all legacies. When it was brought to the attention of Congress that societies organized to perform public service had been included in the federal legacy tax, it was amended in the session of 1900 by the following proviso:

"Provided, that nothing in this section shall be construed to apply to bequests or legacies for uses of a religious, literary, charitable or educational character, or for the encouragement of art, or to legacies or bequests to societies for the prevention of cruelty to children, including all bequests or legacies of such character on which the tax imposed had not been paid or collected on the first day of March, 1901."

Moreover, many such societies are receiving by direct grant from the State or municipalities money raised by taxation, and the anomaly is presented of the State taxing bequests to public institutions which are largely supported by direct grants of public funds. In so far as bequests are discouraged or diminished by this taxation, they must either contract to that extent their public work, or the burden of direct taxation in supporting them must be proportionately increased.

Resolved, That the President of this Conference be authorized and empowered to appoint a committee of five, with power to increase its number, of which he shall ex officio be a member, to take such measures as this committee may deem expedient to present this subject to the Legislature of the State of New York, and to secure such action as will encourage and not discourage the gift of property by will to charitable societies in common with those of a religious and educational character.

Hon. William P. Letchworth presented the following resolutions of thanks, which, on his motion, were adopted:

RESOLUTIONS OF THANKS.

Resolved, That the cordial thanks of the Second New York State Conference of Charities and Correction are hereby tendered to Mr. Robert W. de Forest for the able and impartial manner in which he has fulfilled the duties of presiding officer of the Conference.

Resolved, That the Conference hereby expresses its grateful appreciation of the untiring and efficient services of its Secretary, Mr. Robert W. Hebberd, the result of whose labors is seen in the admirably arranged program which has been so successfully carried out.

Resolved, That the thanks of the Conference are likewise tendered to the chairmen of the various committees whose faithful services have resulted in so many admirable papers and discussions.

Resolved, That the thanks of the Conference are due to the hospitable and energetic local committee of arrangements for the graceful and generous reception to all the members of the Conference; for providing the meeting halls with their beautiful decorations, and for the many other arrangements made for the comfort of the delegates, all of which will cause this inspiring occasion to be long and pleasantly remembered.