[71] Nevada was the first state to enact legislation of this character. (L. 1895, ch. 103; repealed, 1899, ch. 108.) In the same year a Minnesota law (ch. 277) presented a very detailed definition of legitimate expenses. The laws of Pennsylvania (1906, ch. 17), and of New York (1906, ch. 503), are very significant. Professor Merriam sums them up as follows: “Both provide that no expenses shall be incurred except of the classes authorised in the act. The New York list, which is rather more liberal in this respect than that of Pennsylvania, includes rent of halls and compensation of speakers, music, and fireworks, advertisement and incidental expenses of meetings, posters, lithographs, banners, and literary material, payments to agents to supervise the preparation of campaign articles and advertisements, and furnish information to newspapers; for advertising, pictures, reading material, etc.; for rent of offices and club rooms, compensation of clerks and agents; for attorneys at law; for preparation of lists of voters; for necessary personal and travelling expenses of candidates and committeemen; for postage, express, telegraph, and telephone; for preparing nominating petitions; for workers and watchers at the polls, and food for the same; for transportation of the sick and infirm to the polls.” (“N. Y. State Library Review of Legislation, 1906,” p. 160.) _Cf._ also Virginia, L. 1903, ch. 98; South Dakota, L. 1907, ch. 146; and California, L. 1907, ch. 350. In 1907, New York took the further step of limiting the amount of expenditure for a given purpose, ch. 398 of that year providing that not more than three carriages in a city district, nor more than six in other districts, should be used for the transportation of voters. Acting on the same principle Massachusetts in 1908 (ch. 85), prohibited the employment by political committees of more than six persons in a voting precinct or city ward. As the lavish expenditure of campaign funds for service, rents, and commodities may become nothing more than a veiled form of vote buying, the significance of the action of New York and Massachusetts is apparent. The English Act of 1883 contains similar provisions. The New Jersey law of 1906 (ch. 208) contains a long list of _prohibited_ expenditures, including payments for entertainment, for fitting up club rooms for social or recreative purposes, or providing uniforms for any organised club, and the payment for insertion of articles in newspapers and magazines unless labelled as paid articles. [72] _Cf._ also the Oregon law proposed by initiative petition and adopted June 1, 1908. [73] New York now requires full reports from committees also (ch. 502, L. 1906). [74] Iowa, L. 1907, ch. 50, followed New York’s example. [75] “Republican Campaign Text Book,” 1908, p. 25. In his message at the beginning of the second (_i. e._, the first regular) session of the Sixty-first Congress on December 7, 1909, President Taft returns to the subject as follows: