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EMBEZZLEMENTS.

THE fidelity department of the Fidelity and Casualty Company of New York keeps a record of embezzlements reported in the United States. The following are the figures for five calendar years:

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The total amount of embezzlements reported by the same authority for each year from 1896 to 1912. Inclusive, was as follows: 1896, $9,113,030; 1897. $11,154,530; 1898. $9,236,351; 1899, $5,873,086; 1900, $8.090,878; 1991, $7,734,250; 1902, $6,933,516; 1903, $10,312,793; 1904, $10,068.971; 1905, $12,623,536; 1906, $18,883,709; 1907, 89.367.964; 1908, $11,565.679: 1909, $10,652,060; 1910, $10,731,965; 1911. $11,482,051; 1912, $7.233,456; 1913, $3,713,857; total, $174,771,682.

THE WORLD of July 31, 1910, sald: Amount stolen from banks in past five years, $28,000,000. Banker convicts in Federal Penitentiary, Fort Leavenworth, Kan., exceeded every other class of prisoners except burglars and mail robbers. Records show that a majority of embezzlers stole money to gamble in Wall Street. Total thefts of $28,000,000 do not represent complete record of losses, because banks conceal them whenever possible. Temptation to try and repeat performances of the few men who have made quick fortunes in Wall Street is held responsible for increasing embezzlements among bank employés.

FEDERAL PRISONS

Are located at Atlanta, Ga.; Fort Leavenworth, Kan.; McNell's Island, Wash.; Mare Island, Cal.; *Boston, Mass., and *Portsmouth, N. H. Naval Prisons.

NEW YORK STATE HOSPITALS FOR THE INSANE.

THE State Hospitals for the Insane are located as follows:

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Matteawan State Hospital at Matteawan; Dannemora State Hospital at Dannemora. State Prisons-Auburn Prison at Auburn; Clinton Prison at Dannemora; Great Meadow Prison at Comstock; Sing Sing Prison at Ossining: State Farm for Women at Valatie.

NEW YORK STATE PROBATION COMMISSION.

THE State Probation Commission, created by Chapter 430, Laws of 1907, consists of seven members. Four are appointed by the Governor for terms of four years each; one is appointed by the State Board of Charities from among its members; one is appointed by the State Commission of Prisons from among its members; and the State Commissioner of Education is a member ex-officio. Commissioners serve without compensation, but are entitled to necessary travelling expenses. The general duties of the commission are to exercise general supervision over the work of probation officers and to keep informed as to their work; to collect and publish statistical and other Information as to the operations of the probation system; to inquire from time to time into the conduct and efficiency of probation officers, and when advisable to conduct a formal Investigation of the work of any probation officer; to make recommendations and to secure the effective application of the probation system and the enforcement of the probation law in all parts of the State. The commission makes an annual report to the Legislature showing its proceedings and the results of the probation system as administered in the various localities in the State, and making suggestions and recommendations. The commission in the discharge of its duties has access to all offices and records of probation officers, and may direct formal investigation of the work of any probation officer. President-Homer Folks, New York. Secretary-Charles L. Chute. The commission has its office in the Capitol, at Albany.

NATIONAL PROBATION ASSOCIATION.

ORGANIZED in 1906 as the National Probation Officers' Association; title changed to present one

in 1911.

The purposes of the association are to promote the more extensive and wise use of the probation and parole systems of dealing with both juvenile and adult offenders; also to encourage the adoption of the most approved methods of conducting children's courts. The association holds an annual conference each Spring at the time and place of the meetings of the National Conference of Charities and Correction. It publishes an annual directory of probation officers in the United States, the proceedings of its annual conferences, and other literature. From time to time it appoints special committees to study and report on particular phases of probation, parole, and juvenile court work. Supported by membership fees and voluntary contributions.

President J. J. Gascoyne, Newark, N. J. Vice-Presidents-Frank E. Wade, Buffalo, N. Y.; Mrs. Benj. G. West, Memphis, Tenn. Secretary-Treasurer-Hugh Fullerton, Cleveland, Ohio.

PAUPERISM.

ACCORDING to Census Bulletin 120, issued in 1914, the number of paupers in almshouses in the United States on January 1, 1910, was 84,198. Of these, 57,049 were males and 27,149 females: 44,149 were native born, 33,125 foreign born, 355 nativity unknown, 6,464 colored. The total number of admissions to almshouses in 1910 was 88,313. The deaths of pauper inmates of almshouses in 1910 were 17, 486, the largest causes of these deaths being tuberculosis of the lungs, 3,135; senility, 1,818; heart disease, 1,439; puemmonia, 1,071; Bright's disease, 1,071. The number of paupers in almshouses who were discharged in 1910 to be self-supporting was 44.491; to relatives and friends, 14,160; to be boarded out, 459, and indentured, 10. More than half of the persons admitted during the year were over 50 years of age. The number 80 years old and over was 3,365. PAUPERISM IN ENGLAND AND WALES.

Indoor paupers (December, 1911), 278,298; outdoor paupers (December, 1911), 392,596. Total, 670,894; ratio per 1,000 inhabitants, 18.05. The British figures are from the Economist.

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Registration area.

According to Frederick L. Hoffman, author of above table, the average homicide rates per 100,000 of population for 30 representative American cities were as follows: For the years 1884-1893, 4.9: for 1894-1903, 4.9; and for 1904-1913, 7.9. The homicide rates for the ten years ending with 1912 were as follows: For 9 Southern cities, 17.0; for 3 Western cities, 9.7; for 7 Central cities, S. 4, and for 11 Eastern cities, 4.7. Estimate for 1913 in entire United States, from 6,500 to 7,000. Homicides in 1912 in some of the larger cities as follows: Memphis, Tenn., S8; New Orleans, La., 96; Atlanta, Ga., 67; St. Louis, Mo., 98, San Francisco, Cal., 52; Chicago, Ill., 219; New York City (Manhattan and the Bronx) 198; Brooklyn, N. Y., 76; Boston, Mass., 30; Philadelphia, Pa., 23; Milwaukee, Wis., 16. The average number of murders in the United States annually during the twenty years, from 1885 to 1904, was 6, 597. In 1896 the murders reached high-water mark, 10,662, and in 1895 there were 10,500. For 1911 the Census Bureau reported the number of homicides in the registration area of the United States-63.3 per cent, of the total population-as 3,907, and in 1912 as 3,954.

The excessive mortality from homicide among the colored race is indicated by the following data: In New Orleans, for the last available five-year period, the colored death rate from homicide was 67.6 per 100,000 of population, as against 11.9 for whites; in Savannah, Ga., the comparative rates were 32.4 for for the colored, against 15. 8 for the whites; and in Charleston, S. C., 51.4 for the colored, against 13.1 for the white population.

SUICIDES.

THE suicide rate of the registration area of the United States in 1912 was 16.0 per 100,000 of population. The estimated number of suicides in the entire United States, but excluding insular possessions, in 1914 to November 1 was 15,800. The most common means of self-destruction in 1912, according to the mortality reports of the Census, were: Poisoning, 2,788; fire-arms, 2,796; hanging or strangulation, 1,437; asphyxiation, chiefly illuminating gas, 1.199; cutting or piercing instruments, 644; drowning, 476; jumping from high places, 143, and by crushing, 101.

The suicide rate of large American cities for 1913, according to Frederick L. Hoffman, Statistician, Prudential Insurance Company of America, was 18.7 per 100.000 of population. The number of suicides in 100 American cities in the ten years ending with 1913 was 41,724. The average suicide rates for 20 leading cities for the decade ending with 1912 were as follows: San Francisco, 49.0; San Diego, 41.3; Sacramento, 39.2; Hoboken, 33.5; Los Angeles, 33.1; St. Louis, 32.4: Oakland, Cal., 31.8: Springfield, Ill., 30.2; Denver, 29. 4; Seattle, Wash., 28.8; Newark, N. J., 23.5; Salt Lake City, 25.0; Pueblo, Col., 23.6; Indianapolis, 24.8; McKeesport, Pa., 23.2; Omaha, Neb., 24.9; Auburn, N. Y., 22.9; Portland, Ore., 22.7; Tacoma, Wash., 23.7; Washington, D. C., 22.6. The rate for Manhattan and the Bronx was 19.7.

The number of suicides during the decade ending with 1913 was 8,040 for Greater New York, 4,585 for Chicago, 2,441 for Philadelphia, 1,949 for San Francisco, and 2,200 for St. Louis.

The average suicide rates for large foreign cities for recent years were 31.4 for Berlin, 24.8 for Paris, 16.0 for Buenos Ayres, 11.6 for London, and 10.6 for Sydney, New South Wales.

The average annual suicide rates for the more important countries have been as follows: Ireland, 3.4; Scotland, 5.7; Netherlands, 6.7; Norway, 6.4; England and Wales, 10.2; Australia, 11.6; Belgium, 12.4; Sweden, 12.4; U. S. Registration Area, 16.0; Austria, 17.3; Japan, 18.9; Hungary, 19.2; Denmark, 19.4; Germany, 21.3; Switzerland, 22.7, and France, 22.8.

PRISONERS' COMMUTATION TABLE.

THE following table shows the time subtracted for uniformly good conduct from the terms to which prisoners are sentenced under the regulations in force in the State prisons of New York:

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2 months ou second year, 4 months of third year, 4 months off fourth year, 5 months off fifth year and 5 months off each subsequent year after five years.

Administration of Deceased Persons' Estates.

INHERITANCE TAX LAWS.

THE following is a synopsis of several of the laws of the various States affecting the administration of the estate of a deceased person:

1. Who to Administer. (a) If the deceased leaves a will, the duty of administration falls upon the executor. If no executor is named, or in the event of the death or refusal of the executor to act, the Court will grant administration under the will to some suitable person, generally selected from those most largely Interested under the provisions of the will, such as the residuary legatees, if any. (b) If the deceased died Intestate, letters of administration are granted to the following persons in practically all the States:

First-To the surviving husband or widow.

Second-To one or more of the next of kin entitled to share in the estate.

Third-If none of the above consent to act, to one of the creditors of the estate, except in localities where there is provided by law a Public Administrator, who is preferred to creditors. In practically all the States an administrator is required to give bond for the faithful performance of his duties in double the value of the estate to be administered.

In most of the States, if so provided by the will, no bond is required of an executor, except that in some States an executor is required to give a bond to cover the probable amount of the debts of the estate, and in practically all the States, in the discretion of the Court, for cause shown, an executor may be required to give a bond.

2. Claims of Creditors. The procedure in the several States in presenting creditors' claims against the estate varles very considerably. In the majority of the States the executor or admin

Istrator is required promptly to give public notice to creditors to present their claims to him, and the creditors are required so to present their claims supported by an affidavit that the same are justly due and owing from the estate, above any offsets or counter claims, within a period limited generally to six months or a year. The law of each State should be consulted for more specific details. Most of the States direct a final closing of the estate by the executor or administrator within a year or eighteen months after his appointment, though the time limit may be extended by the Probate Court if conditions require it. 3. The following table contains an analysis of the laws of the several States, covering: (1) The inheritance or succession tax upon property received either by Intestate laws, last will, or by gift or transfer, designed to take effect at death, excepting legacies for religious, charitable or educational purposes, which are tax exempt in most of the States. In the great majority of the States no distinction as to tax is made between real estate and personal property. (2) The various classes of estate obligations given priority over other claims in case of the insolvency of the estate.

STATE.

Alabama.

Arizona.......

Arkansas...

California.....

Inheritance Tax.

None.

To grandfather, grandmother, parents, hus-
band, wife, child, brother, sister, son-in-law,
or daughter-in-law, or adopted child, 1%
$5,000 exempt to each beneficiary above
named. Estates less than $10,000 exempt.
To uncle, aunt, nephew, niece or descendant
thereof, 2%; $2,000 exempt to each bene-
ficiary named. Estate less than $5,000 ex-
empt.

To others, 3% up to $10,000; 4% from $10,000
to $20,000; 5% from $20,000 to $50,000; 6%
above $50,000. $500 exempt.

Preferred Obligations.

1. Funeral expenses.

2. Administration expenses.

3. Expenses of last sickness.
4. Taxes.

5. Wages of servants or employés.

On amounts not exceeding $5,000 the rate is
1% to parents, husband or wife, child or 1.
adopted child, brother, sister, son-in-law or 2.
daughter-in-law. To all others the rate on 3.
the same amount is 3%. $3,000 passing 4.
to widow or minor child and $1.000 passing
to the other immediate relatives mentioned
Is exempt. The exemption to others more
remote is $500.

On amounts in excess of $5,000 the primary
rates (1% and 3% respectively) are in-
creased as follows: From $5,000 to $10,000,
twice the primary rates; from $10,000 to
$30,000, 3 times the primary rates; from
$30,000 to $50,000, 4 times: $50,000 to
$100,000, 5 times; $100,000 to $500,000, 6
times; $500,000 to $1,000,000, 7 times;
above $1,000,000, 8 times.

For the purpose of determining the rate of tax,
beneficiaries are divided into five classes: (a) 1.
husband, wife or children; (b) brothers, sis- 2.
ters or their descendants, also son-in-law or 3.
daughter-in-law; (c) uncles, aunts or their 4.
descendants; (d) great-uncles, great-aunts 5.
or their descendants; (e) others more re-
mote. The tax also varies with the amount
of the estate or legacy. On amounts not ex-
ceeding $25,000 the rates for the five classes
of beneûclarles are respectively 1%, 2%.
3%. 4% and 5%.

On amounts from $25,000 to $50,000 the above
rates are multiplied by 2. On amounts from)

No statutory provision

Funeral expenses.

Expenses of last sickness.
Wages of servants.
Judgments which are liens on land
of deceased.

Funeral expenses.
Expenses of last sickness.
Wages due within sixty days.
Debts preferred by U. Š. laws.
Judgments, mortgages and other
liens.

STATE.

California...
Continued.

Colorado.

Connecticut....

Delaware....

District of
Columbia..

Florida.......

Georgia....

Idaho.....

Illinois......

Inheritance Tax.

$50,000 to $100,000 the original rates are
multiplled by 3. On amounts from $100,000
to $500,000 they are multiplied by 4, and on
amounts in excess of $500,000 they are mul-
tiplied by 5.
Amounts exempt from taxation are as follows:
To widow or minor child, $24,000; to other
beneficiaries in class (a), $10,000; to bene-
ficiaries in class (b), $2,000; to beneficiarles
in class (c), $1,500; to class (d), $1,000; to
class (e), $500.

Preferred Obligations.

Ity.

To parents, husband or wife, child, brother or
sister, wife or widow of son, husband of 1. Moneys held in a fiduciary capac
daughter, lineal descendant, or adopted
child the rate is 2%, with $10,000 exempt. 2. Administration expenses.
To uncle, aunt, nephew or niece or their de-3. Expenses for funeral and last sick-
scendants, 3%.

To all others above $500: On $500 to $10,000, 4.
tax is 3%; $10,000 to $20,000, 4%; $20,000
to $50,000, 5%; $50,000 to $500,000, 6%;
above $500,000, 10%.

ness.

Allowances to widow and orphans.

penses.

Expenses of last sickness.

To parents, husband, wife, descendant,
adopted child or descendant thereof, 1 up 1. Funeral and administration ex-
to $100,000; $100,000 to $300,000, 2%
above $300,000, 3%; $5,000 exempt.
To brother or sister, son-in-law or daughter-3.
in-law, 1% up to $100,000; above $100,000 4.
3%: $3,000 exempt.
5.

To others, 5% up to $100,000; above $100,000,
6%. $500 exempt.

2.

Taxes.

Wages within three months.
Other preferred claims by State
laws.

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(a) To husband or wife, lineal issue or 2. ancestor, 1%; exempt to widow or minor 3. child, $10,000; to others of Class A, exempt, 4. $4,000.

(b) To brother or sister, or their descendants, or wife or widow of son, or husband of daughter, 14%; exempt, $2,000.

(c) To uncles, aunts or descendants, 3%: exempt, $1,500.

(d) To great-uncles, great-aunts or de-
scendants, 4%; exempt, $1,000.

(e) To more distant relatives or strangers
in blood, 5%; exempt, $500.
On larger estates than $25,000 the above rates
are multiplied as follows: $25,000 to $50,-|
000, 11⁄2 times above: $50,000 to $100,000,
2 times above; $100,000 to $500,000, 21⁄2
times above; $500,000 and upward, 3 times
above.

To parents, husband, wife descendant,
adopted child, brother, sister, wife of son, 1.
husband of daughter, on amounts from]
$20,000 to $100,000 the rate is 1%; above 2.
$100,000, 2%; exempt below $20,000.
To uncle, aunt, niece, nephew or their descend-
ants the rate is 2% on amounts less than
$20,000; 4% on amounts in excess of 4.
$20,000; exempt below $2,000.

3.

To all others the rates vary with amounts as 5.
follows: Up to $10,000, 3%; $10,000 to 6.

Funeral expenses.
Expenses of last sickness.
Debts preferred by U. S. laws.
Judgments and mortgages.

Funeral and administration ex-
penses.
Allowance to widow and children.
Expenses of last sickness, except
doctor's bill and wages to serv

ants.

Debts to common school or town-
ship funds.

Doctor's bill, last sickness.
Money owed in fiduciary capacity.

STATE.

Illinois..
Continued.

Indiana.

Iowa..

Kansas...

Kentucky...

Louisiana.....

Maine..

Maryland.

Inheritance Tax.

$20,000, 4%: $20.000 to $50,000, 5%
$50,000 to $100,000, 6%; above $100,000,
10%; exempt to $500.

On amounts not exceeding $25,000, the
primary rates are:

Preferred Obligations.

1. Administration expenses.
(1) To husband, wife, ancestor, descendant. 2. Funeral expenses.
adopted chlid, 1%. Exempt $10,000 to 3. Expenses of last sickness.
widow and $2,000 to other parties just 4. Taxes.
named.

5.

(2) To brother, sister or their descendants, or
to son-in-law or daughter-in-law, 11⁄2 %; ex-6.
empt $500.

(3) To uncle, aunt or their descendants, 3%.|
exempt $250.

(4) To great uncle, great aunt or their de-
scendants, 4%; exempt $100.

(5) To others more remote, 5%.
On larger amounts the primary rates are mul-
tiplied as follows: (1) from $25,000 to $50,-
000, 11⁄2 times; (2) from $50,000 to $100,000
twice; (3) from $100,000 to $500,000. 21⁄2
times; (4) above $500,000, 3 times.

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Debts secured by liens on real estate.

Wages, not over $50.

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3.

To alien non-residents of the State tax is 20%.4.
unless allen is brother or sister, when tax is
10%

Repealed.

Wages within 90 days of death. Claims filed within six months after notice.

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To ancestors, parents, husband, wife, descend-
ants, adopted child, wife of son, husband 1.
of daughter, the rates are as follows: Up
to $50,000, 1; $50,000 to $100,000, 12.
above $100,000, 26; $10,000 exempt to par-]
ents, husband, wife, child or adopted child. 3.
To brother, sister, uncle, aunt, nephew, niece 4.
or cousin, the rates on the above amounts 5.
are 4%, 4% and 5%; $500 exempt.
To others, rates on the same amounts are 5%.
6% and 7%; same exemption.

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Massachusetts.. To husband, wife, ancestor, descendant, adopt-1.
ed child or its descendants, adopted parent 2.
or its ancestors, son-in-law, daughter-in-3.
law, 1% up to $50,000; 2% $50,000 to $250,- 4.
000: 3% $250,000 to $1,000,000; 4% above
$1,000,000.

To brother, sister, nephew or niece, 2% up to
$10,000; 3% $10,000 to $25,000; 5% $25.-
000 to $50,000; 6% $50,000 to $250,000; 7%
$250,000 to $1,000,000; 8% above $1,000,-
000.

To others, 5% up to $50,000; 6% $50,000 to
$250,000; 7% $250,000 to $1,000,000; 8%
above $1,000,000.
$10,000 passing to parent, husband or wife,
child, adopted child or adopted parent is ex-
empt. To others the exemption is $1,000.

Funeral expenses.
Arrears of rent.

Judgments or decrees of Court.

Debts preferred by U. S. laws.
Public rates and taxes.
Wages, not over $100.
Debts for necessaries furnished
within six months not exceeding
$150.

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