every transaction upon an enduring record. This want of books has been greatly relieved by the present incumbent, Judge E. C. Bosbyshell.

"To this lack of books must be added a want of regularity and system in the entries themselves, which must invariably lead their successors, if not themselves into great con. fusion. And we percieve that the tax lists have been passed over to the treasurer for the last three years in a very imperfect state. We are glad to report, however, that a very great improvement has been made, and we may expect to see a much clearer exhibit in the affairs of the county hereafter.

"In regard to the papers appertaining to the business of the county, many are known to be lost, and more mislaid, some of which were of great importance. The great desideratum is to have everything entered at the proper time, in the right place, and in a correct manner; to have a place for everything, and everything in its place. This will obviate the necessity of calling together another committee, or if called together will render their labors comparatively light. It is hoped that the settlement now made, establishing as it does, a tangible basis for future management, and the sufficiency of books which they now have, will enable the county officers to inaugurate a new system, and transact the county business in a correct manner and satisfactory to all."

Concerning this statement it is but due to state that deficiencies may have occurred through mere carelessness, or want of proper entry rather than that they occurred through intent to defraud the county or pilfer its treasury. No settlements often appearing the commissioners "assumed" that moneys had properly been paid and cared for, with which assumption the charitably disposed will concur.

To better exhibit the material prosperity of the county, the census tables for 1856, are herewith given. By instituting a comparison between them and the abstract of assessment for 1880, the material increase in wealth may be readily observed:

TABLE,

ABSTRACT OF ASSESSMENT FOR 1880.

Abstract of the assessment of Mills county for the year 1880, as required by section 833 of the code of 1873, and chapter 5, title 10, of said Code:

Aggregate value of realty in towns.

Aggregate value of railroad property as assessed by executive council under chapter 5, title x of the code of 1873.....

Aggregate value of personal property (including horses, cattle, etc.)...

Total exemptions for trees planted not deducted from

I certify the foregoing to be a full and complete abstract of assessments of said county, as required by law, and as corrected by the county board of equalization.

In testimony whereof I have hereunto set my hand and seal of office, this 12th day of June, 1880.

7

S. C. OSBORNE,

County Auditor.

Thus it is evident that as the world moves the tax-gatherer moves with it. He is not always the symbol of financial oppression or of a ruinous policy. While the immense increase in taxation is noticed, it should be remembered that there has been a very great increase in the wealth of this county, and in the extent of its public business. Railroads have come and to them the people have contributed liberally, if not always willingly. While they have been a source of increased taxation, they have raised real estate from a mere nominal value to a high standard. Not one cent has been legitimately expended in this manner but that it has increased largely the value of the land owned by those who donated the necessary funds. But the indebtedness of the county is considerable. There is one factor which, however, should be allowed its due weight, and that is the nature of the surface as constantly necessitating expenditure on roads and bridges. The soil is light and very slight rains frequently cause great ravines to be washed out across the roads. The bridge and road taxes will always, from these purely natural and unavoidable causes, be a source of constant large expenditure to the county; while retrenchment may here be needed their necessity will never be superseded. Other sources of expenditure have been the county levee and the Watkins ditch, the usefulness and value of which is set forth in another place.

COUNTY BUILDINGS AND IMPROVEMENTS.

THE POOR FARM.

Charitable institutions, ever since the earliest dawn of history, have existed in some form to ameliorate the unhappy and sorrowful phases of human life. With the advance in knowledge, and the increased duty thereby resting on men to care for their fellows, there have resulted a better understanding of the needs of humanity and better methods of meeting them. Institutions of a charitable nature have sprung up in every clime, more or less perfect in their organization and administration; all of which are doing a noble work for humanity. But, as is more interesting to us, our own land is in no respect behind other lands in its care for the sick and sore, the poor and the unfortunate. In every state there are numerous institutions, cared for at its expense, and in nearly every county the same feeling of kindness finds expression in the maintenance of a home for the same classes. The care of this county for the unfortunate in life has ever been most kind. Busied with individual cares and necessities, as its inhabitants have been, they nevertheless found opportunity to pause and enquire into the condition of the poor of the county. Not until