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40 JOURNAL OF PROCEEDINGS [Jan. 6
that the amount of the license fee abates in that case ac-
cording to the present law, and is not collected as from
the first of May but only from the date application
for license is made until the end of the license year.
Therefore, if by any chance a trader can delay apply-
ing for license until June first, for instance, instead of
on May first, he will save one-twelfth the amount he
should pay for his license, and in proportion as he
delays in securing a license; whereas he should be
justly penalized and not paid for being tardy.
A privilege which is greatly abused by small traders
who thereby take advantage of the law is that ac-
corded to female traders carrying a stock of $1,000 or
less to get a license for half price. Many men conduct
their business in the name of some obliging female
merely in order to secure a reduction of $6 in the cost
of a license, thereby evading the law and defrauding
the State.
Concerning the office of Register of Wills, I would
suggest the enactment of a law providing for the record
in the regular administration account record of the
payment of the collateral inheritance tax upon real
estate. Where there is an administration it should
follow or be appended to the account of the personalty
as recorded, and where there is no administration, the
fact of payment should be set forth in the proper
terms upon said record. As it is, there is no provision
in the law for any record of the payment of said tax,
particularly where there is no administration, there is
no means of ascertaining whether said tax has been
paid or not, and the title to the real property upon
which the tax was due is invalidated. The latter is a
serious defect in the law that should be remedied even
without considering the interests of the State.
PUBLIC EDUCATION.
The education of the children is conceded to be the
most important function to be performed by the State.
To attain this end a high standard of efficiency should
be required of the public school teachers.
We have been fortunate on the whole in the char-
acter and intelligence of the average public school
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