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RECEIPTS IN DETAIL.

From Tables Nos. 1 to 12, inclusive, are clearly shown in detail the receipts into the Treasury during the fiscal year from Clerks of Courts, Registers of Wills, etc. The receipts from Clerks of Courts and others shown in Table No. 1 aggregate the sum of $917,923.20. By deducting the amounts due the Oyster Fund and certain municipalities on account of Liquor Licenses would leave from this source a net revenue to the State in round figures of $500,000.000, wholly applicable to the ordinary receipts of the State government, and from which is largely paid the expenses of the legislature, civil officers, judiciary and the large appropriations to the various institutions, State, educational and charitable. In effort, no doubt, will be made, so far as Baltimore city is concerned, to divert this revenue from the State into the city treasury. Such a loss would embarrass and vitally affect beyond measure the credit of the State. The State must have sufficient revenue to meet promptly all its obligations, and any diminution to this extent must be met by levying an additional direct tax sutficient to cover such loss. For the first year, an additional 12 cents to the 17} would not recoup this loss, or a virtual tax rate of 30 cents on each $100.00. This rate could, of course, be lowered in a short time, but not below 8 cenis. Therefore, if you deem it to the best interest of the State to divert such revenue, you must lery an additional tax above mentioned to cover this loss.

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STATE TOBACCO INSPECTIONS.

The State Tobacco Warehouses are now being operated under the new law of 1858, Chapter 31+. and during the year the increased earnings were very marked. By ref. erence to Table No. 7, the net earnings from Jay s. 1898, to April 1, 1899, the close of the year as fixed by said Act, aggregate -15,705.05. It is but proper to state, however, that from the reports so far submitted since that time, such increase has not been maintained.

MISCELLANEOUS. Tables Vos. 13, 14, 15, 16 and 17 show the balances due. exclusive of interest, by sundry officers and corporations Your attention has already been directed to the amounts due from collectors, as shown in Table No. 13, being $147.376.21 less at the close of the fiscal year than at the same period last year, yet this sum, $434,712.31. is much larger than it should be; the amount due, 327,322.88, by one county, Montgomery, exceeding by 21,238.01, the entire

levy for 1899. This result is largely due to the district system of collections, and with few exceptions those counties having such a system are further in arrears than those in which the collertions are made by one person. In this connection, I would again renew the recommendations made in my former Report.

GENERAL TREASURY LAW.

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* Notwithstanding the provisions of the Coustitution, many local laws are row upon the statute books, allowing discountsand • extending the time for the collection of taxes,' other than as autborized by the general law. Such laws are perplexing and cumbersome to this department, and, in my opinion, clearly in violation of Section 33 of Article 3 of the Constitution. All these laws should be repealed and it general Treasury law be enacted for the whole Stute, experience having demonstrated that this is the safest and most speedy method of collecting the State's revendes.

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SPECIAL AUDITOR. * Believing that the interest of the State demanded a thorough and personal inspection of the books and accounts of State officers handling public funds, as well as various institutions receiving State aid, than it was possible for me under existing statutes to give; fcr while lurye powers are given me under Section 2 of Article 6 of the Constitution, yet I do not construe such statute as conferring upon me suffirieut authority to personally examine a State office, such as offices of the Clerk of a Circuit Court or Register of Wills, in order ihat I might inquire under oath into the condition of the affairs of such offices, their method of doing business, how the moneys received by them are expeuded or appijed, and whether or not they are complying with the several provisous of law. Besides, to make such examinations throughout the state by the Comptroller himself, would be a physical impossibility:

“ The Legislature of Maryland at pvery session appropriates thousands of dollars to various charitable, State and reformatory institutions, many of which, indeesi most of which, are not required to make any report of money's so appropriated. The only examination to which they are subject is hy a committee from the Legislature, and that not very thorough. These institutions should in my opinion, be subject to it very thorough examination, the result of which should be reported in detail to the Comptroller, in order that he may intelligently advise the Legislature of the wisdom of sneh appropriations.

" That a rigid and careful examination shonld be made of all State offices and institutions receiving State aid, by duly authorized and competent persous, there cannot be the slightest doubt, in order that the State should receive its own and the public the best and most intelligent service. These opinions I beld when called to till the respousible position I bow occupy, and my official connection with the Treası!ry Department has only strengthened those convictions.

Had such bill become a law, I am fully persuaded a more intelligent and trustworthy service would now be given the State."

CONCLUSION. I have endeavored to present fairly and as succinctly as the importance of the subjects so treated demanded--the operations of the Treasury Department during the fiscal year, the recital and labors of which have been found both agreeable and pleasant. Whatever may be found worthy of commendation in the management of the State's tinances, must be equally shared by my co-laborer, Hon. Thomas J. Shryock, State Treasurer, upon whose financial ability I have relied, and whose devotion to the highest interest of the State I have always found paramount

My relations to this Department will soon terminate, but it is with pleasure I shall lay down its cares and responsibilities to so distinguished a gentleman as the Hon. Joshua W. Heriny, whose strict integrity and financial skill is a suificient guarantee that the wifairs of that Department will be executed faithfully and well.

My thanks are especially due all the clerks in the Treasury Department for their uniform courtesy and kindness, as well as the fidelity with which they have each served the State. Respectfully submitted,

PHILLIPS L. GOLDSBOROUGH,

('OMITROLLER OF THE TREASURY.

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APPENDIX.

STATEMENT A.

Receipts into the Treasury during the Fiscal Year ewed

September 30, 1899.

FROM WHOM RECEIVED).

Aggregates.

Annapolis Water Company.
Bonus on Corporations
Baltimore & Potomac Railroad Company
Baltimore & Fredericktown Turnpike Co.
Charter Fees from Foreign Corporations
Commission of Fisheries...
Consolidated Loan of 1899.
Excess of Feps of Office
Farmers' National Bank of Annapolis.
Franchise l'as.
Fines and Forfeitures..
General Measures and Inspectors of Oysters.
Interest on Personal Accounts..
Interest on Deposits
Land Office
Licenses-Auctioneers

Billiard Table.
Brokers
Cigarette
Club....
Exhibition
Fishery--Chesapeake Bay
Hawkers and Pedlars
High Liquor-Baltimore City.
And Tax on Insurance Companies.
Orduary
Oyster House.
Oyster Measurers.
Oyster Caphers or Packers.
Rice and Fishery
Stevedores
Traders.
Traders Liquor.
To Dredge for Oysters.
To sell Commercial Fertilizers

Tongs and Scrape...
Maryland Agricultural College Interest

Invest
ments
Maryland Hospital for the Insane
Marylaud Penitentiary
Maryland Emergency Fund-Repayment from the Gen-

1,800 00 42.884 01 17,850 00

522 50 4,612 96

50 600.000 00 82,200) 28

2.788 20 33,231 2: 9,581 8:3

2,516 5:3 11,919 41 10,617 66 1,3:39 2.7 3.074 09 7,092 29 20,3350 63 10,2.5) in 12,418 5.5 3,369 38

218 50 1,177 27 517.861 60 118.020 77 12,212 5:1 36.213 52

750 00 7,369 20

36 10

528 04 18:3,213 5:3

8,3351 28.021 38

830 00 15,089 81

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On

eral Government Northern Central Railway Company.

0112 30 12,619 50 29,180 71

78,153 63 90,000 00

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