They also call attention to the expediency of separating the appropriation bills for the regular and permanent expenditures of government, from that for occasional expenditures usually included under the general appropriation bill. When the former are made for two fiscal years, as has been the custom, it practically leaves the government without appropriations for the period from the first of November, the close of the fiscal year, until the next appropriation, which is usually in March.

I concur in their suggestion, that the fiscal year and the calendar year should now be made identical.

They also suggest a mode of keeping the accounts by certain. schedules, which will guard against over-drafts of appropriations by accident, or otherwise, which, also, is commended to your

attention.

It is further recommended that a special deputy be assigned in this office to the keeping of the books and accounts of the School Fund, now amounting to over $2,000,000, and still increasing, the charge of which has recently been transferred to this office, and which ought to be kept entirely distinct from all revenue accounts. A complete examination and settlement of the account between the permanent and temporary school funds, and the different coun ties of the State, should be made and regularly kept.

For several years past the accounts of these funds have been greatly confused, and the necessity of a reform I have already indicated.

EXECUTIVE OFFICE.-Among others, you will examine their re port upon this office, which contains suggestions worthy of your notice. The Commissioners append to each report, a list of the books and papers of each office, which show the description and extent of these Archieves of the State. Their general review of the actual condition of the several offices, and the past legislation affecting them, which has involved much labor on their part, will be permanently useful in any legislation introducing reformas or increasing the security or facility of transacting the public busi

ness.

REFLECTIONS.-I have thus given you, perhaps, an unnecessary detailed exposition of the affairs of the State, so far as they per tain to its several financial and executive departments accompanied with such suggestions in regard to improving their condition, as seemed to me to call for your careful consideration.

During my brief administration, I have scrupuously endeavored to omit nothing that could protect or advance the diversified interests of the State.

In the unadjusted condition of our various land grants, in the abuses, frauds, and mismanagement of our school funds and lands, in our border difficulties, coupled with other official duties, I have found my time constantly employed.

In closing this communication, I desire to say, that, although our people have received a terrible shock to their hopes, I have, myself, an abiding faith in the future of Iowa, founded upon the laws and elements of growth-upon her recuperative powers-and the genius and enterprise of her people. But then in this respect they should have fair play. This genius and enterprise should be duly encouraged and directed into proper channels. Let our system of railways be completed-cease to tax the labor of our people by emancipating from taxation all improvements, the product of their industry made upon the soil-give, under the homestead bill proposed in Congress, the ten thousand scores of homes, which we still have in reserve for the landless poor, that they may have a little spot of free earth which they can call their own.

Give to our young farmers and mechanics the benefits of Morril's Agricultural College Bill, which proposes to develope a new interest, and an increased efficiency in general husbandry, and the useful arts, by bringing to their aid the treasures of science and knowledge, so that the labor thus educated, which may be expended upon the soil, should yield the richest reward with the least expense. These two national measures, so comprehensive in their range for usefulness, demand a public recognition at your hands. But what is of still more importance than all these, and upon which our wealth, strength and prosperity will more immediately depend, is such an organization of the industry of the State as would enable our people to work in combination with each other, and so to diversify their labor and employments, that they may furnish for themselves the facilities for obtaining most of the neces saries and comforts of life. The teachings of a true social economy forbid that a whole State should engage in one pursuit, not even that of agriculture,―grand, noble and indispensible as it is.

For this would compel the State on the one hand, to lose all the labor that could not be employed in the field, and on the other, deprive our citizens from making exchanges among themselves,

and compel them to export their surplus produce to distant markets, at great cost. This, perhaps, would suit our Eastern neighbors, who would be glad to have the loom and anvil left to their manageinent and control, and we, in the West, supply them with the products of the field, and their workshops with our raw material.

The immediate effect of this policy, however, would be to suppress manufactures at home, and build them up abroad, whilst the cost of transportation both ways would fall upon us and ever keep us poor. But the important fact is that the true interests of our people lie in another direction. Take an illustration. Last year we saved for ourselves a half million of money in the manufac. ture of Sorghum molasses and sugar, which, under the system indicated, would have gone out of the State for the purchase of sweetning, in some form. A few years more will put an end to this drain upon our pockets for such objects. Why not carry this principle a step further?-tar our own leather-make our own boots, shoes, and hats-manufacture all our agricultural implements-all our household furniture-our woolen and cotton cloths --our wagons, carriages and harness-our barrels, baskets and brooms our cars and locomotives-our engines and machine work of every description. Under this system of economy we would not send our rude materials one or two thousand miles to be worked up, and returned to us, with the cost of finished commodities added to that of transportation for our own use; and thus our money would not always be flowing out of the State. But they would be manufactured in our midst—the producer and artizan would be brought face to face-they would operate their several branches of industry along side of each other. What one class of operatives produced would be consumed by others, and thus their exchanges would be made upon the same theatre of action, a home market created--their money or the profits of their labor retained in the State, to be employed either in the arts and adornments of life, or in some other enterprise where it would again re-produce itself in some other form. Under no other system of operative industry has any State or people on earth ever become rich and powerful.

But the question may be asked, how is this to be accomplished? The first step undoubtedly would be for the Federal Government to return to the tariff of 1842. The second, for the people of this

State and for you, by your legislation, to offer every possible inducement for artizans and manufactures to settle in our midst.

This done, the population and wealth of the State will take a new bound. It will have the effect to refine and diversify the pursuits of our people-to emancipate labor and make it free-to give to the laboring masses a feeling of moral worth-a throb of selef respect a perception of the rights, dignity and duties of their calling.

Invoking the spirit of Divine truth to crown your efforts for the public weal with success, I now take my leave of this branch of the public service.

JANUARY 9TH, 1860.

RALPH P. LOWE.

On motion of Mr. Davis of Polk, the message was laid on the table, and 5000 copies in English and 2000 in German ordered to be printed.

On motion of Mr. Davis of Clinton, the Senate adjourned until 9 o'clock to-morrow.

SENATE CHAMBER,
January 11, 9 o'clock, A. M.

Senate called to order by the President.

Prayer by the Rev. Mr. Bird.

Journal of yesterday read and approved.

Mr. Davis of Polk, offered the following resolution.

Resolved, (The House of Representatives concurring,) That the members of the Senate will meet the members of the House of Representatives in Joint Convention, in their Hall, this day, at eleven o'clock, A. M., for the purpose of canvassing the votes for Governor and Lieutenant Governor.

Resolution adopted.

Mr. Bowen offered the following resolution :

Resolved, That the Secretary of the Senate be required to procure two Thermometers for the use of the Senate Chamber.

The resolution was adopted.

Mr. Rankin moved that the reading of the Governor's Message be dispensed with.

Motion prevailed.

Mr. Powers offered the following resolution :

Resolved, That in addition to the number already ordered, the Senate order 1000 copies of the Governor's Message to be printed in the Norwegian language.

Mr. Sherradden moved to amend by striking out "one thousand" and inserting "five hundred." Lost.

Mr. Druminond moved to amend by adding "and one thousand copies in the Holland language." Motion was lost.

Mr. Pusey moved to amend by adding "one thousand copies in the Pottawattamie Language" Lost.

The question then recurring upon the resolution offered by Mr. Powers, the yeas and nays were called for and ordered-result as follows:

The yeas were-Senators Anderson, Angle, Bailey, Bowen, Brown, Buechel, Davis of Clinton, Davis of Polk, Gray, Hagans, Hastings, Henderson, Kent, Lewis, McPherson, Pattison of Marshall, Powers, Rankin, Reiner, Saunders, Scott, Thompson, Watson-23.

The nays were-Senators Bussey, Drummond, Duncombe, English, Green, Johnson, Mann, Neal, Pusey, Sherradden, Trumbull, Taylor, Udell, Williams, Wilson of Jefferson--15.

So the resolution was adopted.

Mr. Davis of Polk, gave notice that he would on to-morrow or some subsequent day, offer a bill providing for the appraisement of property sold under execution.

Mr. Rankin moved that the Secretary of State be instructed to furnish the members of the Senate with so much of the report of the Code Commissioners as may be printed. Which motion prevailed.

Mr. Davis of Clinton, offered the following resolution:

Resolved, That the President of the Senate shall, on written application of an Editor or Reporter, cause to be furnished such accommodations as this chamber will afford, and also the necessary writing stationery for such applicant.

Mr. Neal offered the following amendment: "Strike out all af ter the word afford." Which motion was lost.