COMPTROLLER OF THE TREASURY XIII

274, and for that reason have, refused to accept payment of the State
tax on the capital stock of any Company known to be actively en-
gaged in mining coal. When we consider the immense amounts
invested by the State in works of internal improvement, in order to
develop the coal interests, and the cheerfulness with which the peo-
ple of the State have borne the taxation necessary to pay tho int-
erest on these investments; it is hardly conceivable that anyone
could be found connected with that business, who would fail indig-
nantly to repel the cnarge of attempting to evade the present trifling
tax on that now powerful interest.

The single item of seven million dollars invested in the Chesa-
peake and Ohio Canal by the State, is more than the aggregate as-
sessment of the stock of all the Coal Companies at the rates they
are assessed by the County Commissioners.

A number of the Coal Companies actively engaged in mining
coal, have informed me, that they pay the tax regularly on all the
coal shipped by them, but the Cumberland and Pennsylvania Rail
Road Company, upon whose road the coal of these Companies is
transported to the points for ultimate shipment, has failed to make
return of the amount, or pay over the money according to law.

Suit has therefore been brought against that Company for the
money, and will stand for trial at the January Term of the Circuit
Court for Allegany county. It is hoped that this suit will determine
whether there are defects in the Act of Assembly, which prevent,
its being effective, so that the same may be remedied by the next

Legislature.

STATE TOBACCO INSPECTIONS.

Table JSTo. 8 exhibits the receipts and disbursements on account
of State Tobacco inspections, for tbc fiscal year ended 30th Septelu-
ber, 1812.

The gross receipts at the several warehouses for the fiscal year,
were $104,908.76, und the disbursements, $90,901.24, leaving a bal-
ance of $14,001.52, which, added to the amount clue in the fiscal
year 1871 from inspectors, and paid after the termination of said
year, makes the whole surplus to be $27,401.59.

From this sum the salaries of the lospectgrs, viz: $15,000.00, are
to be deducted, leaving the net, earnings for tho fiscal }rcar J872>
and the balance from 1871, to be $12,401.59.

Tables 9, 10, 11 and 12 exhibit, in detail, receipts from various
branches of revenue, which will be sufficiently manifest by exami-
nation of the tables themselves.