“ The soil of Massachusetts is largely the result of glacial erosion and deposition. The harder ridges, overridden by the ice, were denuded of all soil; the debris of the granitic hills is too coarse and too new to invite cultivation. The Triassic valley of the Connecticut River gives flat lands of exceeding fertility, while river and lake deposits of worked-over glacial till furnish many alluvial plains of very rich land, but of limited area. ”

“ Finance. Massachusetts has always been one of the leading States in matters of finance and taxation, and its methods have been often followed by other States. In 1646 the Colony introduced a system of direct taxation and a poll tax, and soon after a ‘faculties’ tax, which had income as a basis. The first treasurer's report, though crude, was published in 1655. When, in 1690 Massachusetts was reorganized under a provincial charter, direct taxation upon property and a poll tax were again made the main foundation of the revenue system. ”

“ Education was fostered from the beginning. Harvard College was founded in 1630, and in 1642 a system of public schools was organized. Having no charter to occasion disputes, Plymouth Colony prospered peacefully and monotonously, and its history is unmarred by records of religious narrowness; but Massachusetts Bay was in turmoil from the first, owing to its theocratic government and the stern and arbitrary conduct of the magistrates. It was the desire to escape from the yoke of the Massachusetts theocracy that led to the settlement of Rhode Island and Connecticut. ”

“ The State maintains a reformatory for men at Concord, and a reformatory for women at Sherborn. Convicts in the State prison, reformatories, jails, and houses of correction work only under the public account system, except in ease of the industries of cane-seating and making umbrellas. Both in the State and county institutions the labor of prisoners is under the supervision of the General Superintendent of Prisons. The State Board of Charities, consisting of nine members, is vested with greater power than is commonly exercised by similar boards in other States. ”

“ The manufacture of lumber and its products, especially furniture, is important; the gain for the latter for the decade 1890 to 1900 was 82.3 per cent. The slaughtering and meat-packing industry is acquiring considerable importance, as are also the refining of sugar and molasses and the production of malt liquors.
Massachusetts has an unusual number of important manufacturing centres. Boston ranks first distinctly, with a manufactured product of over $206,000,000. Its superiority is due largely to the excellence of its transportation facilities. ”

“ In 1900 only 14 towns out of 339 fell under this limit, while the average for all exceeded nine months from 1890 to 1900. The system also enables fair wages to be paid the teachers, the men (constituting one-tenth of the total number) receiving an average of $136 per month, and the women an average of $52 per month. The scope and completeness of the school system of Massachusetts are realized when it is seen that, in addition to the grammar schools, there are 261 high schools, every child having the advantage of free high-school tuition; that 49 towns and cities maintain night schools ”

“ Educational institutions were being constantly founded. Property was well diffused, though for half a century after 1690 the Colony suffered from a reckless financial policy, which flooded the country with paper money. In resistance to the arbitrary acts of the British Parliament, Massachusetts was the pioneer. ”

“ The products of the fisheries are derived chiefly from the numerous off-shore fishing banks extending along the coast from Nantucket Shoals, Mass., to the Grand Banks of Newfoundland. Only about 20 per cent.—viz. that taken by boats and small vessels in the shore fisheries—is secured from Massachusetts waters. There were 6962 men engaged in 1898 in vessel fishing, 3365 in the inshore or boat fisheries, and 4032 shoremen. This is a less number of men than are employed in the fisheries of Maine, or in one or two of the Middle Atlantic coast States. ”

“ In October, 1774, the General Court resolved itself into a Provincial Congress and proceeded to erect an independent State government. The organization of a militia and the storing of supplies led to Lexington and Concord. (For military operations during the Revolution, see United States.) In the war Massachusetts took the leading part, though her population was by no means united in the cause of the Revolution. Among the Loyalists who were banished or who voluntarily abandoned their homes were many of the most prominent and wealthy families. ”

“ The election occurs annually, on the Tuesday following the first Monday in November. The General Court or Legislature meets on the first Wednesday in January and such other times as the members judge necessary, or when called by the Governor. Money bills must originate in the Lower House. The power of impeachment rests with the House, the trial of impeachment with the Senate. A two-thirds vote of each House overrides the Governor's veto. The capital of the State is Boston.
Executive. The Governor and other principal executive officers are elected annually by the people. ”

“ The State schools for the deaf are the American School at Hartford, the Clark School at Northampton, the New England Industrial School at Beverly, the Horace Mann School at Boston, the Boston School for the Deaf, and the Sarah Fuller Home at Medford. The blind are educated at the Perkins Institute and Massachusetts School for the Blind. The feeble-minded are provided for at the Massachusetts School for the Feeble-Minded, located at Waltham. ”

“ It has lifted the standard in the poorer localities by increasing their allowances at the expense of the more wealthy municipalities. At present towns with a taxable valuation of over $3,000,000 derive no benefits from the fund, while the poorer localities, in addition to lump sum allotments, which vary inversely to the property valuation, receive also assistance for superintendents' and teachers' salaries and certain other purposes. With this financial backing, every town is enabled to maintain a long school term. ”

“ These courts are held by the judge of probate and insolvency appointed for the county; but the judges of the several counties may, in ease of necessity or convenience, interchange services.
Local Government. The General Court establishes municipal governments in towns exceeding 12,000 population, with the consent and upon the application of a majority of the inhabitants. All bylaws of such city governments, however, are at all times subject to annulment by the General Court. Sheriffs, registers of probate, and clerks of the courts are elected by the people of the several counties. ”

“ It will be seen that while the total product for these industries increased greatly, there was an actual decrease in the number of establishments, the tendency toward centralization being most marked in the boot and shoe industry.
Transportation and Commerce. A majority of the many railway lines centre in Boston, and the mileage for the eastern end of the State is greatly in excess of that of the other parts. The first railroad in the United States was the Quincy Railroad, three miles long, constructed in 1826-27 to convey granite from the Quincy quarries for the Bunker Hill Monument. ”

“ A council composed of eight members, elected annually by districts, gives the Governor advice upon matters of official duty. The Lieutenant-Governor succeeds to the Governorship in case of its vacancy, and if the office again becomes vacant the council performs the executive functions. ”