1927 the legislature appropriated to the Big Island Disabled Veterans' Rest Camp and the Marines' Disabled Veterans' Rest Camp $3,000 each for the fiscal year 1928 and $3,000 each for the fiscal year 1929.

Retirement of disabled emergency Army officers.-State legislature memorialized the President and the Congress requesting enactment of the Tyson-Fitzgerald bill for the retirement of disabled emergency Army officers.

Salaries continued.—It is provided that the salaries of municipal, county, and State employees should continue during the military service.

School holidays.-Schools may be conducted on Lincoln's and Washington's birthdays and election day, but on the two former at least one hour of the school program shall be devoted to the patriotic observance of the day.

Soldiers' home.-The benefits of the soldiers' home are extended to men who served in the World War and their dependents under certain conditions.

Soldier preference.-Preference in appointment is given honorably discharged soldiers.

State soldiers' welfare fund.-Provisions made for the establishment of a State soldiers' welfare fund, into which is being paid all receipts over and above actual expenditures in State institutions receiving Government aid for the care of disabled veterans, and providing for expenditure of such moneys for general welfare of soldiers. The State soldiers' bonus surplus money has been turned over to this fund. The sum of $10,000 appropriated for the fiscal year 1928 and $10,000 for the fiscal year 1929.

Teaching of Declaration of Independence and of the Constitution.—It is required that the Declaration of Independence and the Constitution of the United States be taught in all public and private schools.

Teaching of physical culture.-Provision is made for the teaching of physical education in all colleges and schools and educational institutions in the State; same to be under the supervision of the commissioner of education.

Tuition benefits.-Tuition benefits up to $200 for service men desiring further education are provided for.

War risk insurance.-Step-parents of deceased World War veterans are given the right to inheritance in respect to war risk insurance in certain cases.

MISSISSIPPI

Adjutant general.—Changing of the Mississippi National Guard qualifications for the adjutant general so that a World War veteran could be appointed. Following the amendment of the law fixing the qualifications Department Commander Curtis Green was appointed adjutant general and held both offices. American Legion emblem.-Law passed for protection of the Legion emblem. Armistice day.-Armistice day, November 11, made a State holiday. Federal funds for disabled.—The Mississippi State Legislature passed a law authorizing that all money received by the State from the United States for the care of ex-service men, disabled during the war, shall be paid into the general fund of the treasury and allotted by a board of control to such institutions as the said board shall deem proper.

Guardianship. An act authorizing and empowering chancery courts to issue letters of guardianship of the estate of any person in any case where it is necessary that guardianship be appointed to receive funds or money due by the Federal Government.

Recording of discharges.-Chancery clerks in each county shall record the discharges, order, citations, and all other military documents referring to the military or naval service of the veterans of the World War in that county. Certified copies of such records shall be furnished by the clerks to veterans, their relatives and legal or personal representatives upon request. The recording of such copies is done and the copies are furnished without cost.

State service commission.-Creation of the State service commission and the appropriation of a salary of $2,500 per annum and an expense fund of $900 per annum. The law requires the governor to appoint annually a State service commissioner who is recommended by the Mississippi department executive committee, the American Legion. This office is usually held by the department adjutant and he looks after the claims of ex-service men as State service commissioner but through the American Legion office. Also the creation of the assistant State service commission officer, and the appropriation of a salary of $2,000 a year. The appointment is made in the same manner as the State service commissioner, with $1,200 a year for stenographer.

War trophies.-Appropriation of $500 by the State legislature for the transportation of war trophies to Mississippi.

MISSOURI

American Legion emblem.-Law passed for protection of the Legion emblem. Armistice day.-Armistice Day, November 11, made a State holiday. Authorizing officers in the Army and Navy to take affidavits of soldiers and sailors.-Affidavits, depositions, and acknowledgments to deeds of ex-service men (for use within the States) may be executed before and by any officers in the military service above the rank of lieutenant, or before and by any officers in the Navy above the rank of ensign; such affidavits, depositions, and acknowledgments to deeds may be used in evidence or for any other purpose in the same manner as if taken before any other authorized by law to take depositions. (S. B. 642.)

Boxing exhibitions.-Enacted a law authorizing the holding of 10-round boxing exhibitions by benevolent, fraternal, religious, or patriotic organizations. Bonus (now being paid).-Ten dollars per month for each ex-service man who resided in the State for a year proir to enlistment was passed by referendum vote August 2, 1921. A bond issue was sold to cover these payments; 173,000 veterans have been paid the bonus, and 36,000 further claims will be paid starting July 1, 1924. Money expenses for this purpose, $19,600,000. The last date for filing applications is December 31, 1929.

France memorial. The 1927 legislature appropriated funds, not to exceed $10,000, for the repair of the statue erected in France by the State to commemorate the brave deeds of Missouri's sons, and for sodding, terracing, and beautifying its immediate surroundings.

Records of Missourians in the war.-The adjutant general has been instructed to compile the records of the ex-service men, together with a history of the engagements in which the Missouri organizations participated, and an account of the war activities of the State. Copies are furnished at cost price. (H. B. 565.)

Soldiers' and sailors' employment organization.-The Missouri soldiers' and sailors' employment organization assists ex-service men in obtaining employment.

Soldiers' settlement board.-Cooperates between the State and the United States in the settlement of ex-service men on land.

MONTANA

Admission to soldiers' home.-Veterans of the World War will be admitted to the soldiers' home under the following conditions: The applicant must have been honorably discharged; must be a resident of Montana for one year and of the county for three months; must be disabled and not a criminal or drunkard. (Ch. 41 of the Sixteenth Legislative Assembly; approved Feb. 21, 1919.) Bonus. A bill providing $10 for each month of service was adopted by the people at the general election last November. The supreme court of the State declared the measure unconstitutional. The Legion immediately had a bill enacted by the State legislature to amend the State constitution. This bill passed the legislature by a vote of 80 to 4 in the house and 42 to 9 in the senate. This proposed amendment to the State constitution was defeated by 1,400 votes at the general election, 1924.

Boxing.-An athletic commission bill enacted, which provides for all boxing and sparring matches being held under the supervision of the State Athletic Commission. Five per cent of the gross returns on all matches to be paid to the veterans' memorial fund, to be used for whatever purpose the veterans of the State may later determine.

Burial for soldiers.-The body of any honorably discharged soldier, sailor, or marine shall be buried (not among the pauper dead) at the expense of the State. The expense is limited to $100 for each burial. The act also applies to men who are residents of the State, but died when temporarily absent therefrom. (Ch. 178 of the Sixteenth Legislative Assembly; approved Mar. 17, 1919.)

Recording certificates of discharge.-Certificates of discharge will be recorded without charge, and soldiers indicated for preference to appointments to State and county offices. (Ch. 211, Legislative, 1921.)

Soldiers' moratorium.-Under penalty of double damages, the foreclosure of real estate or chattel mortgages until one year after discharge is prohibited. (Ch. 105, Sixteenth Legislative Assembly; approved Mar. 4, 1919.)

Veterans' Welfare Commission.-A veterans' welfare commission appointed to assist men going to and returning from the war; obtaining employment;

providing education, training, and comforts for them. Limited to residents at the time of enlistment or who hereafter become residents. The commission may establish employment agencies, furnish employment, provide institutions, assist the United States in reclamation or reconstruction work; make grants or loans and expend funds entirely within its discretion. The sum of $18,000 was appropriated in 1925 for the use of the commission for two years, and in 1927 a further appropriation of $20,000 was made.

War trophies. The adjutant general allowed the expenditure of $2,500 which had been appropriated to cover transportation charges on war trophies.

NEBRASKA

Aid to disabled and needy ex-service men.-An endowment fund of $2,000,000 has been appropriated by the State, the income to aid disabled and needy ex-service men, their widows and orphans.

Armistice day.-Armistice day, November 11, made a State holiday.

Burial expenses.-Any veteran of the World War who dies without sufficient means to defray his funeral expenses will be buried at an expense not to exceed $60 by the county. Burial will not be made in any cemetery exclusively for paupers. If the surviving relatives desire to conduct the funeral, but are unable to bear the expense, they will be allowed to do so, and the county will assume the expense of $60.

Certificates of discharge recorded free of charge.-Certificates of discharge may be recorded in the office of any county clerk free of charge.

Discharge copies.-County clerks shall furnish the Veterans' Bureau and its subdivisions certified copies of discharges without charge.

Financial aid.-A soldiers' relief commission (appointed by the county board in each county) renders assistance to the following persons if they are in financial distress:

1. Any person honorably discharged after service with the armed forces of the United States in time of war.

2. Wives, widows, and minor children of such discharged or deceased soldiers, sailors, or marines; minor boys must not be over 14 years, nor girls more than 16. Apply to soldiers' relief commission of the county of residence. Markers for soldiers' graves.--Upon the written petition of five reputable property owners of any township, precinct, or municipality the county board of supervisors will furnish an appropriate metal marker to be placed on the grave of every soldier, sailor, or marine who has served with honor in the forces of the United States and who is buried within the limits of the township, precinct, or municipality from which the request arises. Such petition must contain the names of the men for whose graves markers are desired. Poll tax exemption.-Disabled men are exempted from paying poll taxes. Soldiers' and sailors' home.-The Nebraska Soldiers' and Sailors' Home at Burkett, and the branch at Milford, will admit honorably discharged veterans of the World War, residents of the State two years, immediately preceding their application, who are disabled and incapable of earning a livelihood as the result of service, old age, or other causes, and who have no means of support. Application for admission to be made through county board of supervisors.

Verbal wills.-Any soldier, sailor, or marine while in actual service (on an expedition or on shipboard) can legally dispose of his wages or personal estate by verbal will, and certain restrictions which ordinarily apply to such wills are waived.

NEVADA

American Legion emblem.-Law passed for protection of the Legion emblem. Boxing contests.--Boxing contests under auspices of posts or units of nationally recognized ex-service organizations can be held tax or license free. Civil-service preference.-Has adopted civil-service preference for veterans. Also assists veterans in securing employment.

Employment.-State officers and contractors can not employ aliens on State jobs or contracts; preference is given to ex-service men, but aliens who have not forfeited their right to citizenship by claiming exemption from military service may be employed as common laborers, provided citizens or wards or honorably discharged soldiers of the United States are not available as such laborers; provided also, that such aliens must be replaced by such citizens,

wards, or honorably discharged soldiers applying for employment. This act is not applicable to university and does not affect convict labor.

Hospital.-Resolution memoralizing Congress to establish a Government hospital in Nevada.

Hospitalization.—Separate quarters are provided at the Nevada hospital for mental diseases for the treatment and care of World War veterans who are suffering from or afflicted by shell shock and other mental diseases, and who, in the judgment of the superintendent of the hospital, should not be confined with other inmates thereof. Appropriation of $4,000 for carrying out the provisions of the act.

Land settlement.-Title to the bed of Winnemucca lake is held by the State. This law has a bearing upon future land settlement by veterans.

Memorials.-Provision is made for the erection of a Nevada heroes' memorial building at Carson City. Two large rooms in the building will be set aside for the exclusive use of veterans.

Pensions.-Resolution petitioning Congress to extend the pension benefits to all persons who served for any period of time in the military or naval service of the United States during any war, and who were honorably discharged from such service.

Post property tax free.-All property belonging to posts or units of nationally recognized ex-service organizations, State, county, and city tax free.

Property tax exemption.-All ex-service men are tax exempt on property, personal and real, to extent of $1,000, providing value of all property is not more than $1,000.

War trophies.-Appropriation of $750 to obtain by paying freight Nevada's quota of war trophies.

NEW HAMPSHIRE

American Legion.--All property owned by Legion posts is exempt. An office in the State Capitol is furnished for use as department headquarters of the Legion without expense.

Bonus. Whenever the National Guard of this State or any part thereof shall be called into service under the requisition of the President of the United States, or whenever any citizen of the State shall be drafted into or shall volunteer for such service, every enlisted man of such National Guard, drafted men or volunteer so in service shall receive from the State of New Hampshire the sum of $7 a month, the same to be in addition to any pay he may receive from the Government of the United States; provided, however, that the total per month received by the soldier from the United States and under this act shall not exceed $30, and only such part of $7 per month shall be paid soldier as will make the said total $30.

Chapter 1, Special Laws, September 11, 1919, provides for the payment of an additional $70 to all persons entitled to and who have been paid the bonus mentioned. Time limit for paying State bonus has expired.

To all those who have been paid bonus the additional amount will be paid without application. (Ch. 213; approved April 19, 1919.)

Burial expenses.-Whenever any resident of the State dies, who served in the United States Army, Navy, or Marine Corps, during the Spanish-American War, the Philippine insurrection or the World War, prior to November 12, 1918, who has been honorably discharged therefrom and a majority of the selectmen of the town or mayor of the city in which such person died, shall certify under oath to the State treasurer that such person did not leave sufficient estate to pay the expense of his funeral, the governor shall draw a warrant in favor of the selectmen or mayor not exceeding $100 to defray such burial expenses. (Act approved April 5, 1921.)

Exemption from payment of hawker's and peddler's license.-Any veteran of the World War disabled by reason of his service or since discharge, or his widow, is exempt from the payment of license fee to hawk or peddle.

Exemption from poll tax.-All World War veterans are exempt from the payment of any poll tax now or in the future, as well as the widows of World War veterans. This act also exempts veterans from the payment of property tax upon property to the value of $1,000, providing that the combined property of the veteran and his wife does not exceed $5,000.

Soldiers' home.-The New Hampshire soldiers' home was established for the care of veterans of various wars, including the World War, who were or shall be honorably discharged, and are or may become unable to earn a livelihood by reason of wounds, disease, old age, or other infirmity, and have not adequate means of support.

State aid. Whenever any veteran who served in the World War prior to November 12, 1918, and who received an honorable discharge, becomes unable to provide for himself and dependent family, they shall be supported at the public expense in the town of their abode, at their own home or any other place other than a town or county almshouse.

Widows of veterans.-Mothers' pension aid, $10 a month to widows unable to make a livelihood, and $5 for each child, the mother to be allowed to work, such employment to be approved by the State board of education. Cases to be recommended by local school board. Money paid out of State funds.

NEW JERSEY

Adjusted compensation.—Savings banks permitted to make loans on adjusted service certificates.

American Legion emblem.-Passed law for protection of the Legion emblem. Armistice day.-Armistice day, November 11, made a State holiday. Bonus. A bonus of $10 for each month in service between March 25, 1917, and date of discharge. Maximum $100. Not payable to men enlisting after November 11, 1918. Application closed November 30, 1921, or one year from date of discharge, provided claimant was in service on date of passage of act. In case of deceased person, payments made to dependents.

Burial expenses.-The board of freeholders in each county is to appoint a person other than the person in charge of paupers and criminals to care for the burial of all veterans of any wars of the United States, who die without leaving money to pay funeral expenses. The expense of this funeral shall not exceed $100. (Ch. 207.)

Civil service.-Preserves priority right to appointment or promotion of persons under civil service, while engaged in the military or naval service of the United States. (Ch. 70.) No veteran holding a public position or office shall be removed from such position or office except for good cause shown after a fair and impartial hearing, nor shall he be removed for political reason.

Disabled.-Commission created to confer with Federal authorities on obtaining a Government hospital in New Jersey for disabled soldiers.

Education.-A diploma will be granted to pupils of public schools or educational institutions who enter military or naval service of United States during senior year. (Ch. 115.)

Employment bureau.-A nonsalaried State employment bureau has been created to act as agent of the Federal Government in organizing employment work for men discharged from service. The chief executive officer of every municipality is made an agent of the Federal-State municipal employment bureau. (Ch. 5.)

Exemptions. Any wounded or disabled veteran who has completed any of the vocational institutional courses in any college or school prescribed by the Federal Government may qualify for the study of accounting, architecture, law, or nursing without taking preliminary examinations therefor.

Honorably discharged veterans, or their widows during their widowhood, and all persons at present engaged in any military or naval service are exempt from poll taxes and from State, county, and municipal taxation, upon real and personal property, to the value of $500. All exemptions from taxation for veterans of this war, and their widows, shall be allowed immediately upon filing a claim in writing with the assessors and collectors of taxation in each municipality. A claim may be filed by the man himself or by any society, incorporated under the laws of the State to assist soldiers, sailors, veterans, and their widows to file such claim free of expense, provided the society's records are located in the State. The governing body of each municipality may return all taxes collected which would have been exempted had the proper claim been made. There is a penalty of $35 for violation of this act. (Chs. 46 and 47.) Guardians.-Service by mail permitted in settling accounts of guardians. Headstones.-Graves of deceased veterans buried at public expense shall be marked by headstones to cost not more than $35 and to be of such design and materials as shall be approved by the governor, adjutant general, and quartermaster general of the State. (Ch. 21.)

Law books.-Disabled World War veterans upon admission to the bar shall be furnished by the State with a set of New Jersey Law and Equity Report, etc. Memorials. The governing body of each municipality is granted the power to provide for the purchase of a building already erected within the limits of