charged for closing the transaction, ranging from 25 cents on loans of $5 or less to $1 on loans of from $25 to $60; 2 per cent may be charged on loans over $60. A fee may be charged not only for making the transaction but for each renewal, but no renewal may be made oftener than once in 30 days. The amount collectible monthly under the contracts is limited to 10 per cent in New York and 50 per cent in Ohio. The business of wage brokerage is taxed in Georgia (acts of 1918, p. 43) and Louisiana (acts of 1920, No. 233), but these acts contain no regulatory provisions. EARNINGS OF MINORS The individual earnings of minors may, by statute, be paid by the employer to the minor, unless the parent or guardian gives prior notice to the employer and makes claim for the wages, in the following jurisdictions: California. Civ. C., sec. 212. Idaho.-C. S., secs. 4663, 4678. Kansas.-G. S., sec. 6360. Montana.-R. C., sec. 5849. New York.-Con. L., ch. 14, sec. 72. South Carolina.-Civ. C., sec. 3788. Utah.-C. L., sec. 3958. Washington.-C. and S., sec. 5295. The earnings of minor children are in general exempt from executions against the parents. EARNINGS OF MARRIED WOMEN The individual earnings of married women are by statute secured to their personal disposition and control in the following jurisdictions: Alabama.-Code, sec. 8262. Alaska.-C. L., sec. 490. Arkansas.-Digest, secs. 5580, 5581. California.-Civ. C., sec. 168. Colorado.-C. L., sec. 5578. Connecticut.-G. S., secs. 5274, 5278. Delaware.-R. C., sec. 3059. District of Columbia.-Code, sec. 1151. Florida.-R. G. S., sec. 3952. Georgia.-Const., art. 3, sec. 11. Hawaii.-R. L., sec. 2952. Idaho.-C. S., sec. 4667. Illinois.-R. S., ch. 68, sec. 7. Indiana.-A. S., sec. 7867. Iowa.-Code, sec. 3162. Kansas.-G. S., sec. 6163. Maine.-R. S., ch. 66, sec. 3. Maryland.-A. C., art. 45, sec. 1. Massachusetts.-G. L., ch. 209, sec. 4. Michigan.-C. L., sec. 11478. Minnesota.-G. S., 1913, sec. 7143. 103446°-25-5 Missouri.-R. S., sec. 7328. Montana.-R. C., secs. 5795, 5797. Nebraska.-C. S., sec. 1511. Nevada.-R. L., 1919, p. 2813 (sec. 2160). New Hampshire.-P. S., ch. 176, sec. 1. New Jersey.-C. S., p. 3225. New Mexico.-A. S., sec. 2759. New York.-Con. L., ch. 14, sec. 60. North Carolina.-Const., art. 10, sec. 6; Con. S., sec. 2513. Pennsylvania.-Statutes, sec. 14574. Rhode Island.-G. L., ch. 290, sec. 1. South Carolina.-Civ. C., sec. 3759. South Dakota.-Const., art. 21, sec. 5; R. C., sec. 175. Utah.-C. L., sec. 2986. Vermont.-G. L., sec. 3524. Virginia. -Code, sec. 5134. Washington.-C. and S., sec. 5920. West Virginia.-Code, sec. 3680. SUNDAY LABOR All the States and Territories, with the exception of the District of Columbia and the Philippine Islands, have legislation prohibiting various kinds of work on Sunday, though the observance of another day of the week usually secures exemption. Arizona and Oregon confine their laws to the trade of barbering; but the laws generally prohibit "laboring at any trade or calling or employing apprentices or servants in labor or other business, except in household or other work of necessity or charity," or make like provision, with exceptions as to the operation of street railways, railroad trains carrying passengers or perishable goods, and usually the sale of newspapers, drugs, tobacco, milk, ice, and the like. In a few States, however, all such sales are illegal; train movements are also limited in some. Laws forbidding Sunday labor have been condemned as a violation of the principle of religious freedom (Ex parte Newman (1858), 9 Calif. 502); but they are now universally upheld as being rather social and economic in their effect and a valid expression of public policy with regard to the well-being and general welfare of persons within the State (Hennington v. Georgia (1896), 163 U. S. 299, 16 Sup. Ct. 1086). Laws singling out special places of employment, as barber shops or bakeries, have been held discriminatory and invalid (City of Marengo v. Rowland (1914), 263 Ill. 531, 105 N. E. 285 (barbers); Ex parte Westerfield (1880), 55 Calif. 550, 36 Am. Rep. 47 (bakeries)). The restriction of the operation of freight trains generally is not such an interference with interstate commerce as to be outside the power of a State legislature (Hennington v. Georgia, supra), though but few States have laws with this provision. Following are the citations of Sunday labor laws in the various jurisdictions: Alabama.-Code, sec. 5539. Alaska.-C. L., sec. 2021. Arizona.-Acts of 1915, ch. 56 (barbers only). Arkansas.-Digest, secs. 2732-2735. Colorado.-C. L., secs. 6904, 6920, 6921. Connecticut.-G. S., secs. 3755-3757, 3869, 6450-6453. Delaware.-R. C., secs. 932, 4784. Florida.-R. G. S., secs. 5491-5493. Georgia.-Penal Code, secs. 414 (am. 1911, p. 70; 1921, p. 120), 416. Idaho.-C. S., secs. 8291, 8292 (am. 1921, ch. 260), 8293. Illinois.-R. S., ch. 38, sec. 261. Indiana.-A. S., sec. 2364. Iowa.-Code, sec. 5040. Kansas.-G. S., secs. 3661-3665. Kentucky. Statutes, secs. 1321, 1322. Louisiana.-R. L., p. 234; acts of 1918, No. 146. Maine.-R. S., ch. 126, secs. 35, 38. Maryland.-A. C., art. 27, sec. 436. Massachusetts.-G. L., ch. 136, secs. 5-7, 12, 19, 20. New Hampshire.-P. S., ch. 271, secs. 3, 5, 10, 13. New Jersey.-C. S., p. 5712, secs. 1-4, 13, 33, 34; acts of 1914, ch. 252, sec. 9 (am. 1919, ch. 36). New Mexico.-A. S., secs. 1789, 1790. New York.-C. L., ch. 40, secs. 2142-2144, 2146, 2153; acts of 1921, ch. 50, see. 161. North Carolina.-C. S., secs. 3480, 3481, 3955. North Dakota.-R. C., secs. 8567-8572, 8574, 8577 (am. 1917, ch. 222). Ohio.-G. C., secs. 13044, 13045, 13047. Oklahoma.-R. L., secs. 2405 (am. 1913, ch. 204), 2406. Oregon.-Laws, secs. 2126, 2127 (barbers only). Pennsylvania.-Statutes, sec. 20252. Porto Rico.-R. S., secs. 6004 (am. 1914, No. 24; 1917, No. 26), 6007. Rhode Island.-G. L., ch. 399, secs. 18-21. South Carolina.-Code, secs. 3210, 3211 (am. 1912, No. 327), 3212, 3213; Crim. C., secs. 698, 701. South Dakota.-R. C., secs. 3846-3851, 3854. Tennessee.-Code, secs. 3029, 3030. Texas.-R. C. S., arts. 299–303. Utah.-C. L., secs. 8129, 8130, 8133, 8134. Vermont.-G. L., secs. 7097 (am. 1921, No. 215), 7098. Virginia.--A. C., secs. 4570-4575; acts of 1920, No. 251. Washington.-C. and S., secs. 2494, 2496, 2917. West Virginia.--Code, secs, 5321, 5322. Wisconsin. Statutes, secs. 4595, 4595d, 4595da, 4595e, 4596. United States.-C. S., secs. 7199, 7239, 7239a (Postal Service). LEGAL HOLIDAYS IN THE STATES AND TERRITORIES The following statement shows the days which, besides Sunday, have been appointed as legal holidays by the legislatures of the various States, Territories, etc., and by the United States Congress for the District of Columbia: January 1-New Year's Day.-All jurisdictions. January 8—Anniversary of the Battle of New Orleans.-Louisiana. January 19-Lee's Birthday.-Alabama, Arkansas, Florida, Georgia, Mississippi, North Carolina, South Carolina, Tennessee, and Virginia.1 February 12-Lincoln's Birthday.—Alaska, California, Colorado, Conneecticut, Delaware, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri,' Montana, Nebraska, Nevada, New Jersey, New York, North Dakota, Ohio, Oregon, Pennsylvania, South Dakota, Tennessee, Utah, Washington, West Virginia, and Wyoming. February 14-Admission Day.-Arizona. February 22-Washington's Birthday.'-All jurisdictions. March 30-Seward's Day.-Alaska. April 12-Halifax Resolutions Day.-North Carolina. April 19-Patriots' Day.-Maine and Massachusetts. April 21-Anniversary of the Battle of San Jacinto.-Texas. April 26-Confederate Memorial Day.—Alabama, Florida, Georgia, and Mississippi. May 10-Confederate Memorial Day.-North Carolina and South Carolina. May 20-Anniversary of the Mecklenburg Declaration of Independence.— North Carolina. May 30-Decoration or Memorial Day.-Alaska, Arizona, California, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Philippine Islands, Porto Rico, Rhode Island, South Dakota, Tennessee, Utah, Vermont, Washington, West Virginia, Wisconsin, and Wyoming. May 30-Confederate Memorial Day.-Virginia. June 3-Confederate Memorial Day.-Louisiana, Tennessee, and Texas. June 3-Davis's Birthday.-Alabama, Arkansas, Florida, Georgia, Mississippi, South Carolina, and Virginia. June 11-Anniversary of the union of Hawaiian Islands by Kamehameha I, 1795.-Hawaii. June 15-Pioneer Day.-Idaho. July 4-Independence Day.-All jurisdictions. July 13-General Forrest's Birthday.-Tennessee. July 17-Luis Munoz Rivera's Birthday.-Porto Rico. July 24-Pioneer Day.-Utah. July 25-Anniversary of the Landing of American Troops.-Porto Rico. July 27-Dr. José Celso Barbosa's Birthday.-Porto Rico. August 1-Colorado Day.-Colorado. August 13-Assumption Day.-Philippine Islands. August 16-Bennington Battle Day.-Vermont. September 9-Admission Day.-California. September 12-Defenders' Day.-Maryland. October 12-Columbus Day.-Arizona, Arkansas, California, Colorado,' Connecticut, Delaware, Idaho, Illinois, Indiana, Kansas, Kentucky, Louisiana, Maryland, Massachusetts, Missouri, Montana, Nebraska, Nevada, New Hamp shire, New Jersey, New Mexico, New York, North Dakota, Ohio, Oregon, Pennsylvania, Porto Rico, Rhode Island, Vermont, Texas, Utah, Washington, and West Virginia. October 18-Alaska Day.-Alaska. October 31-Admission Day.-Nevada." October-Second Thursday-Fraternal Day.-Alabama. October-Second Friday-Farmers' Day.-Florida. November 1-All Saints' Day.-Louisiana. 1 Lee-Jackson Day. 2 Does not affect commercial paper or the making or executing of agreements in writing or interfere with judicial proceedings. Also designated Arbor Day in Texas. Every fourth year. Nonjudicial day. • Commemorates the surrender of the city of Manila to the American forces. November 11—Armistice Day.—Alabama, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Illinois, Iowa, Kentucky, Louisiana, Maine, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Oklahoma, Oregon, Pennsylvania, Tennessee, Rhode Island, South Carolina, South Dakota, Texas, Vermont, Virginia, Wyoming. November 30-Bonifacio Day.-Philippine Islands. December 25-Christmas Day.-All jurisdictions. December 30-Rizal Day.-Philippine Islands. 10 Arbor day.'-Arizona, Nebraska," Rhode Island, Utah," and Wyoming." Fast Day (whenever appointed).—California, Colorado, Connecticut, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maryland, Michigan, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Porto Rico, Rhode Island, South Dakota, Tennessee, Texas, Utah, Vermont, and Virginia. General election days.-Alaska, Arizona, Arkansas, California, Colorado, Delaware, Florida, Hawaii, Idaho, Illinois, Indiana, Iowa, Louisiana, Maryland, Michigan, Minnesota, Missouri, Montana, Nevada, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio," Oklahoma, Oregon, Pennsylvania, Philippine Islands, Porto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Virginia, Washington, West Virginia, Wisconsin, and Wyoming. Primary election days.-California, Dakota, and Wisconsin. Hawaii, Nevada," Missouri, South Good Friday.-Delaware, Florida, Louisiana, Maryland, Minnesota, New Jersey, Pennsylvania, Philippine Islands, Porto Rico, and Tennessee. Labor Day-May 1.-Philippine Islands. Day set by governor-Wisconsin and Wyoming. The first Monday in September-All other jurisdictions. Mardi Gras.-Alabama, Florida," and Louisiana." 18 20 21 Saturdays after 12 o'clock noon.-Colorado," Delaware," District of Columbia, Illinois, Louisiana," Maine, Maryland, Michigan, Missouri," New Jersey, New York, Pennsylvania, South Carolina, Tennessee, and Virginia." 22 Thanksgiving Day (Whenever appointed)."-All jurisdictions. Thursday of Holy Week.-Philippine Islands. RAILROADS State laws affecting railroad operations must of necessity be considered in their relation to Federal legislation in this field, since the power of Congress to legislate as to interstate commerce is para 8 Nonjudicial day. Other States also provide by law for an arbor day, but do not make it a legal holiday, except in a few cases for school children. The first Friday after the first day of February in some counties, and the first Friday after the first day of April in others. April 22. 10 Second Friday in May. Cities of 25,000 population or over, during the months of June, July, and August. Applies only to Newcastle and Kent counties. In the city of Wilmington the law applies every Saturday in the year, in the rest of the county only from June to September, inclusive. In cities of 200,000 inhabitants or over. "Cities and towns of over 10,000 population. In Baltimore, Annapolis, Baltimore County, Harford County, and Montgomery County. Cities of over 300,000 population. In Charleston and Richland Counties only. Cities and counties of the first class. "In Mississippi, the last Thursday in November. fair. In counties where the State Agricultural and Mechanical Society holds an annual |