tions under the laws of that State; and "for the purposes of encouraging, stimulating, and furthering the mineral, agricul tural, and other resources of the State of Alabama, all buildings, factories, works, and machinery in process of erection or heretofore erected and used, from and after the 1st day of January, A.D. 1873," for the purpose of refining cotton, wool, together with divers other products of the mineral resources of the State, are exempt from taxation.1

California, by Act of May 13th, 1859, and amendments thereto,2 has established the State Agricultural Society of California, given to it corporate powers, the right to hold real estate, establish a model farm, etc., and exempted all its funds from seizure for debt except such as have accrued during the year within which, by appropriations or donations, such funds have been received. March 12th, 1859,3 a general act for the formation of agricultural societies was passed, and by the revision of the laws, 1871–2,4 provision is also made therefor, by which they are permitted to hold or lease real property to an extent in area of 160 acres, to hold fairs and otherwise encourage agriculture, horticulture, improvement of breeds of horses, cattle, etc. Such corporations must not incur any debt in excess of funds on hand, other than to mortgage its lands to an amount not to exceed $5,000; and any directors who vote for the incurring any debt other or further than as last above mentioned, are personally liable therefor. These societies are, by the law, declared to be instituted and conducted not for profit; they are to have no capital stock or income other than such as results from charges for exhibiting at their fairs, together with fees for membership; and such fees must never be greater than to raise a sufficient revenue to discharge the debt for the real estate and the improvements thereon, and to defray the current expenses of fairs.

Colorado, on the 9th day of February, 1872,5 finding that the Colorado Territorial Agricultural Society was in debt to the amount of $10,000, provided for the assumption of this debt by

said territory, the society securing the territory by proper deed of trust of its property, and also validated and gave effect to the proceedings of the board of directors.

Connecticut has, by its laws, ordained that every incorporated county agricultural society, which shall have raised by contribution or tax upon individuals $100 or more, shall receive from the State, in September or October, in each year, a sum equal to the amount raised by the society, not to exceed, however, $200, the total amount to be applied to giving premiums for the encouragement of agriculture, etc.

The State Board of Agriculture,2 composed of the governor, one person appointed by each county agricultural society, and four other persons appointed by the governor, meets once, at least, each year, each member being entitled to compensation for his services at the rate of $3 per day; and it is the duty of the board to investigate such subjects relating to improvement in agriculture and horticulture, and have control over all bequests or donations made for the promotion of agricultural education; to receive reports from the county societies; and therefrom, and from such other sources as can be commanded annually, to prepare a report of the same, in a volume not to exceed 250 pages; the expenses of the board to be paid by the State. The original law appropriating to county societies has been so amended as to establish a sliding scale of State donations, so varying the amount as that each society which raises $300 shall receive from the State that sum; those which raise respectively $200 or $100 shall have similar amounts.

§ 8. Agricultural societies in certain States.-Delaware. has taken a singular position in providing, by her general police act, that public fairs are abolished and prohibited within that State, and such exhibitions are classed with horse-racing, cockfighting, and other disreputable shows.1

Idaho, although not yet risen to the dignity of a State, has so far provided for this interest as to incorporate the Idaho Terri

1 Revision of 1866, p. 143.

2 Stats of Conn. 1866-8, p. 26.

8 Stats. 1869, p. 345; Ibid, p. 290.

4 Revised Code Delaware, 1852, pp. 141-2.

torial Agricultural Society, and donate to it annually $1,000, to be disposed of in premiums.1

Illinois, in her general statute for the incorporation of societies of this character,2 gives to them full corporate powers, but makes stockholders liable for debts to the full amount of subscriptions, and holds the trustees personally liable for all debts incurred in excess of the capital of the association.

To the several county agricultural societies is also accorded police powers at their fairs and exhibitions, and if incorporated they are exempt from taxation.

In Indiana, all proceeds from licenses to menageries, circuses, and similar shows, are devoted to the several county agricultural societies, but the society must raise an equal amount by subscription or fees; all to be devoted to award of premiums. The county society must so regulate awards of premiums as that it shall be competent for persons who farm on a small scale, as well as large farmers, to compete therefor, and must do all in their power to encourage such competition as shall tend to develop the best modes of tillage, raising crops, improving the soil, etc., in all of which the Indiana State Board of Agriculture shall give its aid, encouragement, and concurrence, by holding State fairs, and in such other modes as may be available.

Subsequent legislation permits the societies to hold and dispose of real property, assume liabilities, and makes the presidents of the several county societies ex-officio members of the State Board of Agriculture, and exempts from taxation all property of said State board.

Iowa has classed agricultural societies with corporations for the establishment of seminaries of learning, churches, and other associations not created for pecuniary profit.5

All county societies must so conduct their business, in the matter of awards, as that it may be competent for small as well as large farmers to contend therefor, and an amount, not to exceed $200 annually, is donated by the State, a corresponding

1 Laws of Idaho, Third Session, p. 198; Id. Fifth Session, p. 131.

2 Stats. of Ill. Vol. 1, p. 126.

8 Stats. of Ind. Vol. 1, p. 60.

4 Ibid, Vol. 3, pp. 3-6.

5 Laws of Iowa, Revision of 1860, p. 201.

sum to be raised by the society; to the Iowa State Agricultural Society is by the State annually appropriated $2,000. The county judge of each county may, by a vote of a majority of the qualified electors thereof, be authorized to subscribe, for and in the name of the county, to the stock of the County Agricultural Society to an amount not to exceed $1,000, and not to exceed $500 in counties whose population is less than four thousand people. The property of such societies is exempt from taxation,2 and a further act gives to the supervisors of each county power to donate of the county funds to the respective county agricultural society a sum not exceeding $100 for each thousand inhabitants, provided the society owns at least ten acres of land; 3 and whenever any county society has raised any sum of money for actual membership, they shall receive from the State an equal amount, not to exceed $200.

§ 9. State laws as to agricultural societies.-Kansas has provisions similar in effect to those last above mentioned, in that, by her laws, county and State aid is extended to the several agricultural societies, the substantial difference being only in the mode of taxation prescribed for raising the money by taxation at a stated rate of assessment on the property within the county. Corporations of this character need not "list for taxation as part of their capital stock the value of their lands, but said lands shall be assessed as real property as other lands are assessed." The president of each county society is exofficio a member of the State Board of Agriculture, and when any such county society has raised $50, it shall receive from the State $200 to aid in their work.5

6

In Kentucky, the State Agricultural Society is incorporated, and annual appropriations by the State provide for its support. In Maine, the State Board of Agriculture is composed of the governor, with five members appointed by him, two at least of whom must be from the faculty of the State College of Agricul

1 Stats. of Iowa, Revision of 1860, p. 299.

2 Id. Sec. 711, Stats. 1862, p. 32.

Laws of 1866, p. 137; Laws of 1868, p. 175.

4 Laws of Kansas, 1868, p. 72; Stats. 1870, p. 46; Laws of 1871, p. 67.

5 Stats. 1872, p. 49, Sec. 8.

Revised Stats. of Kentucky, Vol. 2, p. 550.

ture and Mechanic Arts, and one delegate elected by the State Agricultural Society, and one by each of the several county agricultural societies. This board holds two sessions each year, and all expenses are borne by the State, but no member receives any pay.1

The State Agricultural Society may hold personal and real estate, the annual income from which shall not exceed $5,000.

County and local agricultural societies may also hold property, the annual income of which does not exceed $3,000, and each year receive from the State a donation to an amount equal to what has been raised by the society during the preceding year, "but not exceeding one cent to each inhabitant of the county, the amount so raised and donated to be devoted to granting premiums and giving encouragement to agriculture, horticulture, etc. Each society must require of all competitors for such premiums, either on animals, crops, dairy products, improvements of soils or manures, a full and accurate statement of the process or method of rearing, managing, producing, and accomplishing the same, together with its cost and value."

§ 10. Statutes affecting agricultural societies.-In Maryland, seven or more persons may form themselves into an agricultural association with corporate powers.2 Such society can hold property to any amount not to exceed $50,000, or from which is derived an annual income not exceeding $4,000.

3 To several of the county societies, in 1872, there was granted an annual special donation by the State; and a general law gives to each county society by the State, annually, an amount equal to that raised by the society.

4

Massachusetts has laws by which each county agricultural society, which has raised and invested $1,000, annually receives from the State $200; but no society can receive, any year, more than it has distributed in premiums the preceding year. A State Board of Agriculture exists, substantially resembling that of Maine.5

1 Revised Stats. of Maine, 1871, p. 478.

2 Genl. Stats. of Maryland, 1860, p. 149.

8 Stats. 1872, p. 462.

4 Genl. Stats. of Mass. 1860, p. 376; Supplement of 1867-71, p. 821.

5 Genl. Stats. of Mass. 1860, p. 141.