President Motta of Switzerland announced Sept 21 in a speech before the National Council of the Swiss Confederation that Switzerland's expenses for mobilization to Sept I amounted to $28,000,000. If the war should last ten months longer, the President added, the mobilization cost would reach $80,000,000. In view of the fact that Switzerland faced a deficit of $20,000,000 at the end of three years the establishment of new financial resources, such as a tobacco monopoly, in addition to the war tax and increased postal revenues, was looked for.

but finally were persuaded not to terminate his musical education by Nicholas Rubinstein, under whom he subsequently studied. He studied also form and fugue with Hubert, and composition with Tschaikowsky. He left the conservatory in 1875, after having won the first gold medal awarded by that institution. He visited Paris in 1877-78, went on a concert tour of the Baltic provinces, and subsequently returned to Moscow, where he succeeded Tschaikowsky as professor of instrumentation. After the death of Rubenstein he became chief professor of pianoforte. He seldom appeared in public as a pianist in recent years.

In addition to his opera, "Oresteia," a trilogy in eight acts, produced in St. Petersburg in 1895, the list of his published work includes a cantata, "John of Damascus," 1884; a number of choruses, including "Sunrise," and several symphonies and quartets. Tanejeff also arranged for pianoforte orchestral works by Tschaikowsy, Glazounoff, Arensky and others. TASMANIA

-Commerce

The U. S. Bureau of Foreign and Domestic Commerce, under date of Jan 20, issued a report on the imports of Tasmania for 1913, showing their value (excluding those from Australia) at $4,989,140. The larger part (value, $3,184,788) came from the United Kingdom, chiefly: cotton piece goods, $300,000; apparel, $192,000; iron and steel manufactures, $176,000; wool and woolens, $130,000; motor cars and parts, $121,450; manufactures of metal, $111,450; rails and fish plates, $100,000. The United States sold Tasmania the second largest bill of goods $600,608, principally: machines and machinery, $46,100; motor cars and parts, $40,850; tools of trade, $28,000; manufactures of metal, $22,750; fish, preserved, $17,500; wine, $14,150. Germany's bill was third, $474,050, chiefly: wine, $81,000; apparel, $36,000; musical instruments, $29,450; rails and fish plates, $26,000; manures, $24,000.

TASSIN, Wirt du Vivier

Wirt du Vivier Tassin, for many years chief chemist and assistant curator of the Division of Mineralogy of the National Museum, died in Washington, D. C., Nov 2, in his fortyseventh year.

TAXATION
See

INCOME TAX

NEW YORK CITY-TAXES

OFFICE OF INTERNAL REVENUE-ANNUAL REPORT

ROCKEFELLER, JOHN D.

STREET RAILWAYS

UNITED STATES-TREASURY DEPT. VALUATION ASSESSED

United States

The following summary shows the receipts and payments of the national Government, States, counties, and incorporated places having a population of 2,500 and over in 1913 according to the decennial investigation of the Census bureau:

According to the decennial investigation of the Census Bureau, the revenue receipts of the county governments in 1913 amounted to $370,043,046, which was less than the governmental cost payments by $15,138,714, or 3.9 per cent. The per capita revenue receipts amounted to $4.32, and the per capita governmental cost payments were $4.49. The receipts from taxes constituted 80.7 per cent of the total revenue receipts, 76.4 per cent. being from property taxes, 1.6 per cent from poll taxes, and 2.7 per cent from business and non-business license taxes. Of the total revenue receipts, 79 per cent was required for meeting expenses and interest, and 20.2 per cent was available for outlays and other purposes. Of the governmental cost payments, 72.1 per cent was for expenses of general departments, 4.5 per cent for interest, 23.3 per cent for outlays, and less than one-twentieth of I per cent for expenses of public service enterprises.

-Federal expenditures

The increasing cost of government is evidenced by the fact that in 1913 $2,000,000,000 was spent by the Federal Government, as compared with $1,256,871,000 in 1903. $925,600,000 of this was applied for governmental cost payments, and $1,045,271,000 for non-governmental cost payments. Under the former head are included expenses of all general departments, public-service enterprises, and interest; under the latter the amounts spent for purchase of investments and supplies, redemption of debt, obligations, trust, and agency transactions, and counterbalancing transactions.

-Federal receipts

The revenue receipts of the national Government in 1913 amounted to $953,596,637. Of this amount, $888,220,519, or 93.1 per cent. was required for meeting expenses and interest; $64,380,338, or 6.8 per cent, for outlays; leaving $995,780, or 0.1 per cent, for redemption of debt obligations or increase of assets. Of the total governmental cost of payments, 62.9 per cent was for expenses of general departments; 27.7 per cent for expenses of public service enterprises; 2.7 per cent for interest, and 6.8 per cent for outlays.

Incorporated places -of Bankrupts

That the fact that a financial institution is in the hands of a receiver does not excuse it from paying state, county and city taxes is decided by the order of the United States circuit court of appeals, sitting at San Francisco, Feb 1. The Title Guarantee and Trust Company of Portland, Ore., must pay into the treasury of Multnomah county $3987 for the years 1908, 1909, 1910. The company went into the hands of a receiver in November, 1907, and had claimed exemption from taxation on this account.

-State expenditures

The aggregate expenditures of the states amounted to $506,847,000 in 1913 and to $300,937,000 in 1903. The population was estimated at 98,815,000 in the latter year and at 80,688,000 in 1903. The per capita cost was $3.80 in 1913 and $2.34 in 1903. In all but one of the forty-eight States the per capita cost of government increased during the ten years. The single exception is South Carolina, where the per capita expenditure decreased from $2.55 in 1903 to $1.46 in 1913, a difference of 70 per cent, entirely due to a decrease in payments for the expenses of the State dispensary. South Carolina has the smallest per capita government cost, and Nevada, with $10.45 in 1913, the largest. The Bureau of the Census classified the expenditures of the several States. Of the $6.93 which was expended for each man, woman, and child in New York State, 66 cents went for general government, 33 cents for protection to person and property, 7 cents for conservation of health and sanitation, 43 cents for highways, $1.19 for charities, hospitals, and corrections, 56 cents for schools, 7 cents for libraries, 2 cents for recreation, and 9 cents for miscellaneous and general purposes. The apportionments for education were 51 cents; other apportionments, 17 cents; public service enterprises, 13 cents; interest, 37 cents, and outlays, $2.33. Taking up only the items in which the greatest increases occurred in the decade, it is found that in 1903 the cost of general government was 54 cents, against 66 ten years later; II cents for protection, against 33; 32 cents for highways, against 43; $1 for charities, against $1.19; 77 cents for education, against the total of $1.07 spent directly and apportioned, and but 4 cents for interest, against 37. Taking the forty-eight States as a whole, the expenses of the general departments increased from $2.12 to $3.27 per capita, an increase of 54 per cent. This item of governmental cost was higher for every State in 1913 than for 1903 except in the case of Massachusetts. In 1913 taxes constituted 82 per cent of the total revenues of the forty-eight States. The percentages from this source of revenue for the several geographic divisions varied from 69

per cent in the West North Central division -embracing the States of Minnesota, Iowa, Missouri, the Dakotas, Nebraska, and Kansas -to 91 per cent in the Middle Atlantic division-embracing New York, New Jersey, and Pennsylvania. The only States realizing only 60 per cent or less of their revenues from taxes were North Dakota, South Dakota, Montana, and Wyoming. The tendency toward larger outlays for public buildings, education, roads, and other public enterprises is well shown by the fact that while the population of the forty-eight States as a whole increased 20 per cent from 1903 to 1913, and the revenues increased 94.3 per cent, the government cost payments advanced 106 per cent. Nor has population kept pace with the expenditures. For example, in the State of New York, the population is increasing at the rate of 25 per cent, while that of the entire country is increasing at the rate of 20 per cent. Governmental costs in New York have increased about 200 per cent. Reduced to a per capita basis, it appears that whereas this expense in New York in 1903 was $2.86, ten years later it was $6.93, or an increase per capita of 142 per cent. [From the New York Times Annalist.]

-State receipts

According to the decennial investigation of the Census Bureau, the revenue receipts of the forty-eight State Governments in 1913 amounted to $367,585,331, showing a per capita amounting to $3.80. Taxes constituted 81.7 per cent of such receipts, 56.4 per cent being derived from property taxes, 0.8 per cent from poll and occupation taxes, and 24.5 per cent from business and non-business license taxes. Of the total revenue receipts, 90.9 per cent was required for meeting expenses and interest, and 9.1 per cent was available for outlays and other purposes. The governmental cost payments amounted to $382,551,199, which exceeded the revenue receipts by $14.965,868, or 3.9 per cent. The per capita governmental cost payments amounted to $3.95. Of the governmental cost payments, 82.7 per cent was for expenses of general departments, 0.9 per cent for expenses of public service enterprises, 3.7 per cent for interest, and 12.7 per cent for outlays.

TAYLOR, Frederick Winslow

Frederick Winslow Taylor, originator of the modern scientific management movement, died in Philadelphia Mar 20 from pneumonia. TAYLOR, Prof. John Phelps

Prof. John Phelps Taylor of Andover Theological Seminary, noted preacher and biblical scholar died Sept 14 at the age of 74.

TEA

In 1913 the United Kingdom imported an aggregate of, in round figures, 365 million pounds of tea; but of such quantity approximately 571⁄2 million pounds was tea in transit, and was sent on to other countries.

The best customers of India and Ceylon are, of course, the United Kingdom and Brit

ish colonies. Of the total consumption of the United Kingdom in 1913, 862 per cent was British grown tea. The locality accounts for the fact that Australia took virtually twothirds of her consumption from Ceylon alone, and the other third from India, almost all direct from the producing countries. South Africa received practically all her tea through the United Kingdom in about equal quantities of India and Ceylon. The bulk of the tea consumption in Russia is derived from China, but that country is a very good customer to Ceylon first and India next. Canada, of her total consumption, derives considerably over one-half from India, about the same quantity from Japan as that from Ceylon via the United Kingdom, and but a small quantity of China tea is used. The United States patronizes China and Japan to the extent of about 85 per cent of her requirements, and only gives about 10 per cent of her orders to India and 5 per cent to Ceylon.

For some years after the tea-planting industries of India and Ceylon were started the capital requisite for securing properties and working the plantations was found privately. Later companies were formed, as to India largely both locally and in the United Kingdom, and as to Ceylon nearly entirely through joint stock enterprises in the United Kingdom. In 1914, 101 incorporated companies in India, with paid-up capital of a little over 30 million rupees (say £2,105,000), in 1913 distributed an average dividend of 16.6 per cent, after provision for debentures, agency charges, etc.; and, according to an official publication, of ninety-two companies quoted in the Calcutta market, the average value per 100 rupees or ordinary capital in March, 1914, was 166 rupees.

For 1912 sixty-seven companies registered in the United Kingdom paid dividends averaging 10.4 per cent in respect of a capital of £9,200,000. The official figure of total capital of companies (Indian estates) registered in the United Kingdom is £15,188,000, but many companies are of small character with a very limited number of shareholders.-London Statist.

See also

JAPAN-COMMERCE-TEA "TEACHER-MOTHER" QUESTION

See

EDUCATION-TEACHER-MOTHER QUESTION

TEACHERS

See

EDUCATION

TUBERCULOSIS-IN SCHOOLS

TECCHI, Cardinal Scipone

Cardinal Scipone Tecchi died in Rome Feb 7. He was born in Rome in 1854, and was created a cardinal deacon May 25, 1914. He was assessor of the Consistorial Congregation before his elevation.

TEETH See

SCHOOLS-DENTAL HYGIENE WEEK

According to a report of J. L. Payne, the Controller of Statistics of the Railways and Canals Department of Canada, May 9, the gross earnings of the Canadian telegraph companies in 1914 totaled nearly $6,000,000, with operating expenses of more than $4,000,000. The net profits were $1,741,000, on a capital cost valuation of $9,255,000. There were 6150 employes in the telegraph service in 1914, of whom 319 were females. The falling off of the use of the telegraph service is explained in the fact that long-distance telephones are being more and more developed and their use is much simpler.

The telegraph companies in 1914 reported a decrease of $112,000 as compared with 1913. -Operating championship

The Carnegie diamond medal, representing the all-around telegraphic championship, was awarded in San Francisco, Aug 29, to T. S. Brickhouse of San Francisco. The championship contest was the feature of the telegraphers' tournament in connection with the Panama-Pacific Exposition and included the sending of 20 commercial messages, 10 railroad messages, 500 words of press matter, and a stipulated amount of brokerage matter, and the receiving of the same amount of railroad, commercial and brokerage matter, and 1000 words of press copy. The winner's time was 38 minutes and 49 3-5 seconds. Brickhouse also took first honors in the commercial contest for sending 60 messages. H. E. Barfield of The Associated Press, San Francisco, was the winner in the receiving event, taking 60 messages in 28 minutes and 12 seconds, a new world's record. In sending the messages in this contest Brickhouse also established a new world's record.

The quinquennial report on telephones and telegraphs for the calendar year 1912 shows that the amount of telephone wire in use in the United States increased from almost 13,000,000 miles in 1907 to more than_20,000,000 miles in 1912, or 54 per cent. Companies, which in 1912 operated about 94 per cent. of the wire mileage and about 84 per cent. of the telephones, reported for that year approximately 13,735,000,000 calls, an increase of about 32 per cent. over the 10,400,000,000 reported for 1907. The net income of the telephone companies with incomes of $5000 or more increased from $41,200,000 in 1907 to $51,300,000 in 1912, or nearly 25 per cent.

The Bell Telephone system in 1912 controlled nearly 75 per cent. of the total wire mileage and over 58 per cent. of the total number of telephones in use. It also con

trolled nearly 51 per cent. of the public exchanges maintained by companies with annual incomes of $5000 or over, and handed 661⁄2 per cent. of the calls made over the lines of such companies. The wire mileage of the Bell system increased from 8,947,000 in 1907 to 15,133,000 in 1912, or by more than 69 per cent. During the same time the wire mileage of all other systems combined increased from $4,052,000 to 5,115,00 or a little over 26 per cent. The number of calls handled by the Bell system increased from 6,401,000,000 in 1907 to 9,133,000,000 in 1912, or nearly 43 per cent, while during the same period the number of calls handled by other companies increased 15 per cent. The Bell interests are proportionately strongest in the New England states, where they controlled nearly 93 per cent of the telephones in 1912, and relatively weakest in the west north central states, where more than two-thirds of the telephones were operated by the independents in that year. The number of telephones per 1000 population in the entire United States rose from 30 in 1902 to 72 in 1907 and to 91 in The greatest "telephone density" was found in Iowa, where there were 171 telephones per 1000 population. California was a close second, with 168, and Nebraska stood third, with 165. The smallest number of telephones per 1000 population, 21, was found in South Carolina.

1912.

See also

Next to the United States, Canada has the largest number of telephones in proportion to the population in the world, according to a report of J. L. Payne, the Controller of Statistics of the Railways and Canals Department of Canada, May 9, and this showed a steady increase over 1914, while the telegraph business is on the decline.

The telephone business of Canada for the year ended June 30, 1914, showed an increase of more than $2,250,000 in gross earnings. The gross earnings of the telephone compa nies in 1914 totaled $17,297,268, with gross operating expenses of something over $12,000,000. The net earnings were $4,500,000. The gross earnings were equal to $33 per telephone in use, and the operating expenses averaged $24 per telephone. The total number of telephones is 521,144, or one for every fifteen of the population. This average is exceeded only by the United States.

-Operators

An investigation of wages, hours, and the general condition of telephone operators in Chicago, Nashville, Kansas City, Madison, Salt Lake City, San Francisco, and Los Angeles was completed July 21 for the United States Commission on Industrial Relations. The report gives the following conclusions:

"That the wages paid are too low to enable a girl dependent on her own energies to maintain a proper standard of life, and that the wage-scale remains too low for the following reasons:

"Because of the employment of a large number of young girls; on account of the competition of girls living at home and partly supported out of the earnings of parents or others employed in various occupations, and because telephone girls, because of their youth and inexperience, are peculiarly unqualified to insist on fair conditions for themselves."

As a substitute for organization, the report recommends Government supervision and publicity.

-Transcontinental

On January 25 telephone connection between the Atlantic and Pacific coasts was formally opened. At that time President Wilson, Alexander Graham Bell, the inventor of the telephone, and others, talked with San Francisco. A noteworthy feature of the demonstration was the simultaneous utilization of numerous telephone-receivers at the seaboard terminals for the benefit of persons invited to listen to the conversations carried on between New York and San Francisco. This result could have been achieved only by means of relays, to which, beyond doubt, much of the success of the long-distance telephonic transmission must be attributed. According to The Electrical World, Jan 30:

"The total weight of the four 3,400-mile copper wires in use between New York and

San Francisco is 5,920,000 pounds. These wires are mounted on a total of 130,000 poles. Not over ten miles of the circuit is in underground cables. It is estimated that when a conversation is being carried on over the 3,400mile line, equipment valued at $2,000,000 is tied up temporarily for the service. However, sight should not be lost of the fact that three conversations can be carried on simultaneously between New York and San Francisco, while several telegraph-messages can be sent at the same time over portions of the wires. When the line was extended to Denver in May, 1911, nine intermediate conversations could be carried on simultaneously over various parts of the system, and twenty-eight telegraph-messages could be sent simultaneously. In the Denver-San Francisco link the circuits are arranged for 'fantom' operations, and similar superposition can be accomplished."

One of the scientific inventions that has made the New York-San Francisco telephone connection possible is the so-called "loadingcoil" invented by Dr. Michael I. Pupin, of Columbia University. The coils which are installed at intervals along the line use in their cores 13,600 miles of iron wire 1-250 of an inch in diameter.

It was announced that the wire to San Francisco would be open to the public in March, and that the commercial rate had been established for the time at $20.70 for three minutes' conversation and $6.75 for the succeeding minutes.

Another world's record in telephony was established May 6 when the New York-Los Angeles wire was opened for commercial purposes. The rate is $22.20 for three minutes. While the line is in use more than $2,000,000 worth of apparatus is tied up. It is expected that it will take about ten minutes to "put a call through."

TELESCRIBE

Thomas A. Edison May 23 announced the perfection of the telescribe, a combination of the telephone and phonograph; a long distance dictating machine that doubles back. It will give to both parties to a telephone conversation, although a thousand miles apart, each a phonographic record of what both have said. Mr. Edison regarded its commercial possibilities as almost unlimited, for he believed it would do away with millions of letters a year in the making of business agreements. The phonograph makes voices easily recognizable, and Mr. Edison was confident that telescribe records would be as eloquent arguments for good faith on the part of business men as signed letters.

The contrivance consists of a sensitive telephone, arranged for desk use, with controlling buttons to operate the special recording device conveniently placed near it. Keen as the human ear and highly sensitized, the slightest vibration does not escape the recorder. The telephone receiver is placed upon a small amplifier and the sound communicated to the wax cylinder instantly and accurately. The telescribe is a sequel to Mr. Edison's inven