STATE OF NEW YORK EXECUTIVE CHAMBER,

To the Legislature:

ALBANY, April 12, 1918.

I call your attention to the provisions of Senate bill Int. No. 1522 introduced by Senator Sage. This bill, which was passed by the Senate with but one dissenting vote, is designed to remove from the Barge Canal Law the restriction placed upon the power of the Canal Board and upon all other State officers to dispose of the surplus waters now going to waste over the dams constructed by the State at great expense in connection with the improvement of the Barge canal system.

This annual waste represents many thousands of dollars in the way of fuel cost. Because of the restrictions contained in section 16 of the Barge Canal Act it has not been possible heretofore for the authorities of the State to utilize or permit others to utilize this water power. The Barge canal now being practically completed, it is, I think, the duty of the Legislature to provide for the beneficial enjoyment of the potential power from which neither the State nor any individual is at present deriving any benefit whatever.

The provisions of the bill above referred to have been carefully considered and approved by the Canal Board and by the Conservation Commission. I myself am familiar with its provisions and feel that if the Legislature were to adjourn without taking favorable action upon this bill such failure might work serious injury to the State.

I can think of no good reason why your Honorable Body should not confer upon the Canal Board, constituted as it is entirely of elective State officers with the exception of the Superintendent of Public Works, the authority to use this water or permit its use as such board may see fit in this time of the nation's need. CHARLES S. WHITMAN.

(Signed)

A message from the Governor, at the hands of his secretary, was received and read in the words following:

STATE OF NEW YORK-EXECUTIVE CHAMBER.

To the Legislature:

Prior to 1910 the State taxed all the property of non-resident decedents in this State.

In 1911 the Tax Law was amended so as to exempt such property. Various amendments have been enacted since that time seeking to tax the property of non-resident decedents, but recent decisions of the courts have substantially destroyed the effectiveness of such legislation.

This bill as originally introduced was designed to restore the law that existed prior to the legislation of 1910, but after numerous hearings before the committee, it has been deemed advisable to amend the bill so as to conform more closely to the statutes of our neighboring states with respect to this system of taxation.

It has been impossible to agree upon such amendments until the present, and the bill, now presented, as represented to me, is satisfactory to all who have appeared before the Legislature with reference thereto.

It is anticipated that the enactment of this legislation will result in a large increase in revenue to the State from a source which was not heretofore taxed and which is the subject of taxation at the present time in nearly all the States of the Union.

In view of the fact that I am informed that there is no opposition to the bill and that the revenue of the State will be increased, Therefore, in accordance with the provisions of section 15 of article III of the Constitution, and by virtue of the authority thereby conferred upon me, I do hereby certify to the necessity of the immediate passage of Senate bill (Int. No. 448, Printed No. 1075) as amended, entitled "An act to amend the Tax Law, in relation to taxable transfers."

Given under my hand and the Privy Seal of the State at the Capitol in the city of Albany this twelfth day of [L. S.] April, in the year of our Lord one thousand nine hundred and eighteen.

By the Governor:

WM. A. ORE,

CHARLES S. WHITMAN.

Secretary to the Governor.

A message from the Governor, at the hands of his secretary, was received and read in the words following:

STATE OF NEW YORK-EXECUTIVE CHAMBER,

To the Legislature:

Senate bill (Int. No. 470, Printed No. 1164) I am informed was introduced at the request of the local agent of the Department of Justice. The bill is designed to protect factories engaged in the manufacture of war material. I am informed that a minor amendment has been made to the bill which is designed to make it more workable.

In order that the bill may pass before the adjournment of the Legislature and be sent to me for my consideration;

Therefore, in accordance with the provisions of section 15 of

article III of the Constitution, and by virtue of the authority thereby conferred upon me, I do hereby certify to the necessity of the immediate passage of Senate bill (Int. No. 470, Printed No. 1164) as amended, entitled "An act to amend the Penal Law, in relation to wearing industry badges by unauthorized persons." Given under my hand and the Privy Seal of the State at the Capitol in the city of Albany this thirteenth day [L. S.] of April, in the year of our Lord one thousand nine hundred and eighteen.

By the Governor:

(Signed)

WM. A. ORR.

CHARLES S. WHITMAN.

Secretary to the Governor.

A message from the Governor, at the hands of his secretary, was received and read in the words following:

STATE OF NEW YORK - EXECUTIVE CHAMBER.

To the Legislature:

I am informed that there was introduced in the Senate on April 11th, Senate bill (Int. No. 1274, Printed No. 1743) in relation to the Forty-first and Forty-second Congressional Districts of the State.

This bill was introduced for the purpose of straightening the lines of the congressional district so as to eliminate two election districts; one of them having but three voters and the other sixtyseven voters.

In view of the fact that this bill was introduced on April 11th, and has been upon the desks of the members since that time, I see no reason why it should not be acted upon;

Therefore, in accordance with the provisions of section 15 of article III of the Constitution, and by virtue of the authority thereby conferred upon me, I do hereby certify to the necessity of the immediate passage of Senate bill, (Int. No. 1274, Printed No. 1743) entitled "An act in relation to the Forty-first and Forty-second Congressional Districts of the State."

Given under my hand and the Privy Seal of the State at the Capitol in the city of Albany this thirteenth day [L. S.] of April, in the year of our Lord one thousand nine hundred and eighteen.

By the Governor:

(Signed)

WM. A. ORR,

CHARLES S. WHITMAN.

Secretary to the Governor.

A message from the Governor, at the hands of his secretary, was received and read in the words following:

STATE OF NEW YORK-EXECUTIVE CHAMBER.

To the Legislature:

I am informed that Senate bill (Int. No. 399, Printed No. 1522) to which I called the attention of your Honorable Body yesterday has been amended in the Assembly.

This amendment was for the purpose of striking from the bill a provision which the Attorney-General, representing the Canal Board, consented should be stricken out.

I am informed that the provision was included in the printed bill through error.

Therefore, in accordance with the provisions of section 15 of article III of the Constitution, and by virtue of the authority thereby conferred upon me, I do hereby certify to the necessity of the immediate passage of Senate bill (Int. No. 399, Printed No. 1522) as amended, entitled "An act to amend the Canal Law, by repealing article seven thereof and inserting a new article seven, authorizing the Superintendent of Public Works with the approval and direction of the Canal Board, to lease the use of surplus waters impounded by canal dams, canal reservoir and feeder dams, and flowing in the canals, and repealing the provisions of chapter four hundred and ninety-four of the Laws of nineteen hundred and seven and certain provisions of section four, chapter three hundred and ninety-one of the Laws of nineteen hundred and nine, and of the Canal Law and Conservation Law, relating to the disposal of surplus canal waters."

Given under my hand and the Privy Seal of the State at the Capitol in the city of Albany this thirteenth day [L. S.] of April, in the year of our Lord one thousand nine hundred and eighteen.

By the Governor:

(Signed)

WM. A. ORR,

CHARLES S. WHITMAN.

Secretary to the Governor.

A message from the Governor, at the hands of his secretary, was received and read in the words following:

STATE OF NEW YORK-EXECUTIVE CHAMBER.

To the Legislature:

missi

This bill is to correct a manifest error of omission in chapter 726 of the Laws of 1917 wherein no provision is made for the

taxation of merged or consolidated corporations for the ensuing year although such corporations during the year upon which the tax is based were continuously doing business within the State and acquiring net income. This has been forcibly brought to the attention of the State Tax Commission by a combination of four foreign corporations which, by a merger made in September, 1917, will escape taxes aggregating more than one hundred thousand dollars, already charged against them. It is not only of importance that this law should be passed as regards taxes already due but for future exigencies.

Therefore, in accordance with the provisions of section 15 of article III of the Constitution, and by virtue of the authority thereby conferred upon me, I do hereby certify to the necessity of the immediate passage of Assembly bill (Int. No. 1302, Rec. No. 499, Printed No. 1730) entitled "An act to amend the Tax Law, in relation to a franchise tax on manufacturing and mercantile corporations."

Given under my hand and the Privy Seal of the State at the Capitol in the city of Albany this thirteenth day [L. S.] of April, in the year of our Lord one thousand nine hundred and eighteen.

By the Governor:

(Signed)

WM. A. ORR,

CHARLES S. WHITMAN.

Secretary to the Governor.