lands which they own for cash within the last three years at any price; and many a man is compelled to forfeit all he has paid for his land-often hundreds of dollars-because he is unable to procure in these times, when all classes but the money brokers feel the severity of the pressure for money, the amount of his tax-a tax which would be enormous in its amount, even if business was prosperous and money abundant.

In those counties where nine-tenths of the settlers are occupants of the public land, they are in fact almost wholly exempt from taxation, while the few owners of real estate, of merchandise, and of stock in companies, are required to pay all of the county charges. Can it be possible that all the land owned by a citizen can be sold to pay his tax. for one year? Shall a sale of eighty acres, to pay a tax of two dollars, be valid, and the owner lose his property forever?

The power to compel any one species of property to pay all the taxes for the support of government, if granted by Congress, ought not to be exercised. To exclude all improvements made upon lands from taxation, is to require all wild, uncultivated land to be taxed higher than cultivated land, which is forbidden by the acts of Congress. The Ordinance of 1787 provides, that "in no case shall non-resident proprietors be taxed higher than residents." And the act to establish this Government provides, "nor shall the lands or other property of non-residents be taxed higher than the lands or other property of residents." To exclude the property of a resident from taxation, and to tax

all the property which is owned by a non-resident, is certainly a violation of these provisions.

The more we learn of the practical operation of this system, the more objectionable does it become. Numer ous sales have been made of lands by the Territory before the issuance of the patent to any individual. While the title is yet in the United States, the Territory undertakes to sell and convey these lands to some other person than the purchaser of the Government. The acts of Congress declare, "that no tax shall be imposed upon the property of the United States;" and that "no law shall be passed interfering with the primary disposal of the soil."

Instead of diminishing the taxes, when it was found that the rate of taxation was higher than the people could generally pay, the legislation appears to have been entirely in favor of the tax-title speculators. My predecessor approved, on the 13th of January, 1840, a law to deprive every citizen whose lands may have been sold for taxes, of the right to contest the legality of the sale three years thereafter. The Legislature, in effect, undertakes to grant the land owned by individuals, to tax speculators, for the amount of taxes which they have paid, whether the taxes have been legally assessed or not, or the sale inade according to law. I cannot think the Legislature has, or ought to have, such a power; and from its exercise I must therefore dissent. It deprives a citizen of the privilege of the. courts to sue for the recovery of his land within the time which is allowed to other citizens to sue for the recovery

of theirs. While twenty years are given in which to con

test the validity of any other title, a tax title must not be questioned after three years; and this provision is made, too, after the Legislature had, in another statute, declared that a conveyance to a tax-title speculator should be prime facie evidence that the sale to him was regular, and according to the terms of the act. Can any citizen doubt that such laws ought to be submitted to Congress?

A more efficient system for the support of Common Schools is demanded by the people in several parts of the Territory, and I bring the subject to your notice in the hope that you may be able to devise a plan which will prove to be entirely satisfactory. In some of the counties the school-fund could be largely increased, if adéquate provision was made for the disposal of a portion of the land reserved for the use of schools; and it is presumed Congress would give the authority to sell, on application for that purpose. The power to lease them for four years was given by the act of 1828, as also to protect them from trespassers. The establishment of High Schools ought to be encouraged; and the means having been provided for the support of a University, I would respectfully urge the necessity of its location, and that provision be made for the commencement of some one or more of its branches. It is our duty to secure the means of education to every class of society; but common schools are justly entitled to our first care, being the foundation of all others, and an essential institution for the preservation of American Liberty.

The Annual Report of the Adjutant General, which is herewith presented, and which has been prepared by that

officer with his usual ability and fidelity to the public service, shows that there can be no efficiency in the militia under its present organization. Being without general officers, the returns are imperfect, and it is impossible to present its number and condition to the Government of the United States, so as to entitle Wisconsin to her full quota of arms. By communications which have lately been received from the Secretary of War, it appears that the quota which she is now authorized to receive is forty-nine muskets for each of the last three years. So soon as you shall have made provision for their reception and distribution, the War Department will be informed of your action, that they may be transported to the Territory as early as practicable.

I

propose to cause inquiry to be made, why the officers now in commission, who have not obeyed the requirements of the law, have been or should be continued.

The subject of the Removal of the Indians from Wisconsin, I beg leave to suggest as one entitled to immediate consideration. Although no danger is apprehended at this time from their hostility, their presence is prejudicial to the extension of the settlements in a district of country a part of which is known to be filled with the richest minerals, and other portions covered with valuable groves of pine and oak. Their contiguity to the settlers enables them to commit depredations for which no remuneration can be obtained, either from the Government or the Indians. Those who have suffered from these depredations can bear witness to the protracted delays in the adjustment of their claims,

or the injustice of both by their final rejection. And 1 recommend that the removal of all Indians within our limits, except those who are settled as agriculturists, be urged upon Government as an act of humanity to them, and as the only safe protection which it can give to this frontier.

The condition of the Public Offices I hope you will not deem unworthy of your attention. It is my duty to inform 'you that those officers whose functions can only be legally performed at the Seat of the Territorial Government, have held them either in places unknown, or of very inconvenient access. Offices which are held only for the advantage of the incumbent for his profit and convenience rather than that of the public-ought either to be resigned

or abolished.

When the Seat of Government became located under the authority of Congress, our citizens had a right to expect that the offices of that Government would thereafter. be held there, as also the sessions of the Assembly. Indeed,; this appears to be the only object for establishing a Seat of Government, and the duty was implied, if it was not expressly required by the law.

In June last, when I arrived here, there was not a single Public Record of the Executive Department at this place, nor any information given where the Records could be found. The Government had, in fact, been carried off in portions by each officer to his own home, as though they vere his private property; the public being entitled to only the temporary use of them while at the Capitol.