husband or wife, ascendants or descendants of one per cent. with an exemption of twenty thousand dollars to the widow or minor child, and an exemption of half that amount to the others named. To brother, sister, nephew, niece or their descendants there is a tax of two per cent. with an exemption of ten thousand dollars. To uncles, aunts or their descendants the tax is three per cent. and the exemption five thousand dollars.

Nevada has equal suffrage but neither prohibition nor local option, nor any form of the Red Light and Abatement Law for the restriction of vice.

NEW HAMPSHIRE.

The married woman in New Hampshire may hold, acquire and convey her real estate. Property owned by her at the time of her marriage remains her own and is in no way subject to the control of her husband, nor is any property subsequently acquired by her, nor the proceeds from her earnings. She may make contracts in her own name, make notes, buy goods, and transact any business whatever the same as if sole though she cannot contract directly with her husband, become surety for him nor is she liable on any undertaking in his behalf. In case of desertion, or when the husband is a spendthrift, insane or under guardianship, the wife has all the rights of a femme sole.

The surviving husband or wife and minor children are entitled to use of the homestead for life, such homestead not to exceed the value of $500.

There is dower and curtesy as at common law. If the widow elects to release her dower she may take in lieu thereof one-third of all of her husband's estate if he leaves children and if there are no children, then $5,000 and onehalf of the remainder. The husband may release his

curtesy and take the same provision allowed the widow in lieu of dower.

Children under fourteen years of age are prohibited from working in mills and factories, mercantile establishments and gainful occupations generally and children under sixteen who work must have school certificates. Minors less than sixteen are prohibited from working in any place dangerous to morals, life or limbs.

Women are prohibited from working more than nine hours a day or fifty-four hours a week and seats must be provided for female employees. Children between seven and fifteen must attend school.

New Hampshire has a Mother's Pension Law which vests jurisdiction of the cases of indigent widows and children in the Department of Education. After investigation if a mother is found a woman of good morals and in every way best fitted for the care of her children, but unable to earn enough to give the proper maintenance to her offspring, she will be allowed ten dollars a month for one child and five dollars a month apiece for other children, the pension ceasing for each child as it attains sixteen years.

The guardianship of children is deemed jointly due by mother and father, and upon the death of either, to the survivor.

With the consent of parents a girl of twelve years may contract marriage but she must have attained twentyone years before she can make any other valid contract.

Divorce will be granted for cruelty, non-support for three years, habitual drunkenness for three years, if the husband absents himself from the United States for three years with the intent to become a citizen of another country or if the wife remains without the State for ten years without communicating with her husband, or for marriage with a person of a sect which deems marriage unlawful.

130

LAWS AFFECTING WOMEN

The penalty for rape is imprisonment for not more than thirty years.

There is no inheritance tax on property passing to husband, wife, parents, lineal descendants, daughter-in-law or son-in-law, and to all others there is a tax of five per cent.

NEW JERSEY.

Property owned by a woman at the time of her marriage or afterward acquired by gift, grant, descent, devise, or bequest, and the income derived therefrom is her separate property and in no way subject to the control or disposal of her husband, or liable for his debts. The earnings of a married woman belong to her separate estate, but the savings from the community funds belong equally to husband and wife. She may bind herself on contract, sue and be sued, but she cannot be an accommodation endorser or surety nor is she liable on any promise for the debt or default of another. She cannot encumber or convey real estate without her husband but a married woman having power to convey as executrix, administratrix, trustee or guardian may make a valid deed as such without her husband's signature.

The husband may make a will and dispose of his entire property without provision for his wife. The surviving husband or wife, if there is no will, has a life interest in one-third of the property, and if there are no relatives, to the entire estate.

When a man refuses or fails to support his wife and she lives separate from him she may, on order of court, sell, mortgage or lease her lands and she may sue her husband in all matters relating to her separate property.

Minors less than fifteen are generally prohibited from working in any place dangerous to morals, life or limbs. Minors less than eighteen are forbidden to work as

beggars, or to sing or play on musical instruments on the public streets.

No female is permitted to work in any manufacturing or mercantile establishment, bakery, laundry or restaurant for more than ten hours a day or sixty hours a week provided that this shall not apply to any mercantile establishment for the six working days before December 25th.

Minors under sixteen are prohibited from working more than eight hours a day, and are forbidden to clean machinery in motion, and children less than sixteen must have school certificates if they work at gainful occupations.

There must be seats provided for all female employees. Children between seven and fourteen must attend school during the school sessions and between fourteen and sixteen unless they have attained a certain proficiency and are at work on a school certificate.

New Jersey under a law "To promote home life for dependent children" will pension mother's so that they may keep their children with them and give them the necessary care and education. Applicants for this relief must state in a petition addressed to the Court of Common Pleas the full history of the mother, of her deceased husband and of the children, and give the name and address of all close relatives, together with a statement of her effort to maintain her children and the detail of her life for the preceding five years. After investigation if it is found that the mother is a proper person and that she cannot keep her children and they will become a public charge unless she is assisted, the State will allow a pension of nine dollars a month for one child, fourteen dollars for two and five dollars a month for each additional child. The State Board of Children's Guardians then takes charge of the case and at least six times a year the home is visited and a report made of conditions.

The father is given preference in the guardianship of children and, if the mother consent, he can, by will,

appoint a guardian for the custody and care of his children after his death and until they will have reached the age of twenty-one years.

There is an inheritance tax on property passing to husband, wife, child or lineal descendants of one per cent. from five to fifty thousand dollars and one and a half per cent. from fifty thousand to one hundred and fifty thousand, two per cent. to two hundred and fifty thousand and three per cent. above that figure. To brother, sister, son- or daughter-in-law the rate is two per cent. from five to fifty thousand dollars, two and a half per cent. to one hundred and fifty thousand dollars, three per cent. to two hundred and fifty thousand dollars and four per cent. on amounts above that figure.

New Jersey has a Red Light and Abatement Law.

The penalty for rape of a girl of less than twelve years of age is a fine of $5,000 or imprisonment and hard labor for not more than thirty years, or both; and for rape of a girl less than sixteen the penalty is a fine of $2,000 or imprisonment and hard labor for not more than fifteen years, or both.

The complainant in a divorce action in New Jersey who sets up reasons which occurred outside the State must show that such grounds would have constituted a right to divorce in the State where such act occurred. Among other grounds for divorce in New Jersey are desertion for two years, and cruelty and among other grounds on which marriage may be annulled are lack of legal age to contract marriage, idiocy and consanguinity.

NEW YORK.

Both the real and personal property of a married woman owned by her at the time of her marriage, or subsequently acquired, remains her separate property and is