Philip Francis Thomas, Comptroller, vs. Jas. S. Owens, Treasurer.  Court of Appeals of Maryland.  4 Md. 189; 1853 Md. LEXIS 24.  Decided June, 1853.
    This case involved the question of when the salary of the comptroller commenced:  from the date of the election, as Comptroller Philip Francis Thomas believed, or from the date of his taking oath and giving bond, as Treasurer James S. Owens believed.   In their opinion on the case, the majority of judges believed that the question "necessarily involves an inquiry into the relative powers of the Comptroller and Treasurer, as defined by the constitution."  The judges examined sections two and three of article six of Maryland's constitution of 1851, and concluded:  "From these two sections it appears:--1st, that it is the duty of the Treasurer to disburse the public moneys [**64] on the warrant of the Comptroller, and not otherwise; and 2nd, that the duty of adjusting and settling all public accounts is imposed upon the Comptroller."
    "Looking to these provisions of the constitution, it appears [*229] to us, that the power of adjusting and settling public accounts is exclusively conferred on the Comptroller, and in this particular, it is the duty of the Treasurer to respect such adjustment and settlement, and on warrant of the Comptroller to pay the amount; a duty subject only to these reservations:  1st, that the warrant must be in proper form; 2nd, that there must be an appropriation by law; and 3rd, that there must be funds in the treasury to meet the demand.  He has nothing to do with the elements of accounts.  If there be an appropriation by law, it is the duty of the Comptroller to ascertain the amount.  The Treasurer is not required to preserve accounts, that duty is imposed on the Comptroller."
    "The Comptroller is chosen immediately by the people; the Treasurer by their representatives; and the former have deemed it advisable to entrust the officer of their own choice with duties formerly performed by the [**65] executive and Treasurer.  With the wisdom or imprudence of this disposition we have no concern, except as citizens of the State.  The sovereign will has thought proper to endow a particular officer with certain delicate and highly important functions, confiding in the security which his official bond, private and public character, and the responsibilities of his oath, afford.  As human government cannot be carried on without reposing confidence somewhere, all human ingenuity can suggest as guards against faithlessness, ignorance, or corruption in office, are those which have been thrown round the Comptroller.  His case constitutes no exception to the rules applicable to other officers to whom is confided public trusts:  in regard to him, the same risks must be incurred as are encountered in regard to the Treasurer and other officers.  Confidence, arising out of the history of past life, is, after all, what is most generally viewed as furnishing the surest guaranty of future fidelity.  But, be this as it may, the people have conferred the power, and so long as it be rightfully exercised, it is controlling."
    The majority opinion, delivered by Chief Judge John Carroll LeGrand, stated that the judges' belief that the comptroller should be paid from the 10th of December, the day on which he qualified, and if payment was refused, a mandamus from the court would be the "proper remedy."  However, in this case the judges believed that, "the Treasurer properly refused to pay this warrant, because it did not show on its face the particular law under which it was drawn.  It professes to have been issued under the constitution and an act of Assembly, without designating what particular act.  For these reasons, and because the Comptroller in his petition claimed more than he was entitled to, we affirm the order of the circuit court refusing the mandamus."

[Compare:  Matilda E. Green vs. Wm. H. Purnell, Comptroller of the Treasury.  Court of Appeals of Maryland.  12 Md. 329; 1858 Md. LEXIS 31.  Decided July 20, 1858]
    As comptroller in 1858, William Henry Purnell was sued by a Matilda E. Green, a woman who owned an engine house that the state was renting for its fire engine.  In the  lawsuit she asked the court for a mandamus requiring Purnell to issue a warrant on the Treasurer for rent she believed was due her by the state.  The case was an important one for the history of the comptroller's office because it defined the legal parameters of the office in more precise terms than those in the constitution.
    The majority opinion was based on the judges' interpretation of the constitutional role of comptroller.  They believed that when the constitution entrusted
the comptroller with the task of "adjusting and settling accounts" and the treasurer with the duty to pay those amounts on warrant of the comptroller, that it also
inherently designated the comptroller to be the one making value judgments about the validity of the accounts.  A headnote stated that, "The Comptroller of the
Treasury, being clothed by the constitution with the exclusive power of adjusting and settling public accounts, is not a mere ministerial officer, and cannot, therefore, be compelled, by mandamus, to perform any act, in the discharge of his duties, which involves the exercise of judgment and discretion."  In the minds of the majority of judges, the comptroller had exercised the judgment assigned to him by the constitution to deny Ms. Green her claim.  They affirmed the lower court's
ruling and dismissed the case.  Chief Judge John C. LeGrand dissented.  He believed that the comptroller was obligated to pay any party entitled to a legislative
appropriation and that if he withheld payment he could be held liable for "non-performance of duty."  LeGrand wrote that, "To allow to the Comptroller, on his mere
caprice, to withhold the payment of all appropriations, would be to make him the supreme authority in the State; in truth, it would be to confer upon him the power
to stop the wheels of government, and bankrupt its credit.  He has no such power."  LeGrand believed that there was nothing in the comptroller's job that required him to make a value judgment. LeGrand argued that the majority of the court had acknowledged that Ms. Green's claim was valid, and that they were wrong to deny her payment.

From The Maryland Code Public General Laws (Law Library)
1860-- First compilation
Article 23--The comptroller had to give bond in the amount of $50,000 that he would faithfully discharge his duties.  The clerk of the Court of Appeals would keep the bond as potential evidence in any state court.  The bond was renewable at the governor's request.  If the comptroller didn't respond within twenty days of the request, the governor was free to appoint a replacement comptroller.
After taking oath before the governor, he was to take office on the second Wednesday in January.
The comptroller was to keep his office in the State House.
He was allowed a chief clerk at $1,000 and an assistant clerk at $700.
He had ten days after the first Wednesday in January every year to report to the legislature income and expenditures of the state during the previous fiscal year ending on September 30, the sources of revenue and purpose for each expenditure.
He was to issue warrants for money drawn from the treasury for disbursement, and to keep an "abstract" of every warrant drawn.  The treasurer was to keep a duplicate copy of all warrants.
He was to "carefully examine" (check) the treasurer's account books of debts and credits, and to keep the monthly bank statements from state accounts.
The comptroller was not allowed to sign any blank warrants.
The comptroller was to sue people who owed the state money for more than 30 days.
The comptroller was to make sure that banks and other financial institutions published lists of unclaimed dividends and deposits.
The comptroller was to print all blank marriage licenses, traders' licenses, ordinary licenses, non-resident licenses, brokers' licenses, hawkers' and pedlars' licenses, exhibition licenses, billiard-table licenses, wood hucksters' licenses, and all others licenses issued by the clerks of the courts.  The licenses were to be numbered and the comptroller was to keep receipts for them from the clerks.
All "ordinary" licenses were not to be valid on Sundays.
The comptroller was to use his own stamp on all licenses issued from his office.

State of Maryland vs. A. Lingan Jarrett and Sprigg Harwood.  Court of Appeals of Maryland.  17 Md. 309; 1861 Md. LEXIS 42.  Decided October 8, 1861.
In the fall of 1859, A. Lingan Jarrett ran for comptroller against incumbent William Henry Purnell.  Purnell won the race, but only with obviously inflated
numbers from the city of Baltimore that were achieved by questionable means.  As a result, the Maryland House of Delegates passed Resolution No. 6 on March
10, 1860, declaring the elections void in Baltimore due to widespread rioting and fraud, and declaring that Jarrett was elected comptroller.  Governor Thomas
Holliday Hicks refused to recognize Jarrett or administer the oath of office to him, and Purnell continued in office until he resigned on May 8, 1861.  In the wake of
Purnell's resignation, Governor Hicks appointed Dennis Claude comptroller.  Claude took possession of the comptroller's account books, stamp, and office space in the record office building in Annapolis, while Jarrett started his own books, procured another copy of the comptroller's stamp, and set up office in the old comptroller's office in the State House.  During the spring, summer and early fall of 1861, Claude and Jarrett held competing claims to the office of comptroller.  Jarrett had the support of the treasurer, Sprigg Harwood, while Claude was supported by Governor Hicks.  Because the governor had refused to administer the oath of office to Jarrett, the legislature acted again on June 21, 1861 by passing an act (chapter 43) enabling Jarrett to take the oath by a Court of Appeals judge.  Jarrett took the oath of office on July 9, 1861 before Judge James L. Bartol.  Claude brought suit against both Jarrett and Harwood in the Harford County Circuit Court asking for an injunction against Jarrett to prevent him from acting as comptroller.  The court held that the constitution called for disputed elections to be decided by the legislature, that the governor had the power to make appointments only until the legislature acted, and that it had done so in this case by deciding the election for Jarrett.  Claude appealed that ruling to the Maryland Court of Appeals, where the judges unanimously upheld the lower court's decision on October 8, 1861.  Unfortunately, Jarrett was unable to enjoy the role of undisputed comptroller for long, as the elections held shortly thereafter brought Samuel Snowden Maffit to the office on January 8, 1862.

Supplement to the Maryland Code, 1861-67
1862, Ch. 230--The comptroller was to keep his office in the record office building instead of the State House. [In force after March 10, 1862.]
1862, Ch. 140--The comptroller was not allowed to issue any warrant unless the amount was first entered in his books. [In force after Feb. 7, 1862.]
1862, Ch. 180--Anyone with a claim against the state for errors in the payment of their state taxes or for sums erroneously paid into the treasury had to show proof and vouchers to the comptroller, who had to examine them and report the names to the general assembly at its next session along with the amount that the state owed each person. [In force after March 6, 1862.]
1862, Ch. 120--The comptroller was to have blank forms printed for "protests, ...bills of exchange and promissory notes..."  He had to stamp them with the same stamp that was used to issue licenses.  He also had to collect the receipts from the notaries public for all protests that they got. [In force after April 1, 1862.]
[Protest--a sworn declaration that payment of a note or bill has been refused and that all responsible signers or debtors are liable for resulting loss or damage.
Or a declaration made especially before or while paying that a tax is illegal and that payment is not voluntary.]
1862, Ch. 141--The comptroller was authorized to hire an additional clerk to work in his office for one year at a salary no more than $100 per month. [In force after Feb. 7, 1862.]

Robert J. Jump, Comptroller of the Treasury, vs. Thomas A. Spence.  Court of Appeals of Maryland.  28 Md. 1; 1867 Md. LEXIS 79.  Decided December 17, 1867.
The case was appealed from the Anne Arundel County Circuit Court granting a mandamus requiring Comptroller Robert J. Jump to issue a warrant to the treasurer to pay Judge Thomas A. Spence salary he believed due him after the disputed election of November, 1865.  The Court of Appeals reversed the lower court order granting a mandamus, based on the fact that Judge Spence had not taken the oath of office during the period for which he was claiming salary.

Supplement to the Maryland Code, 1868
1868, Ch. 210--Authorized and empowered the comptroller to "adjust and settle the claims of the state against all collectors, sheriffs, clerks, registers and other collectors or receivers of public moneys, and their securities in all cases where the said claims accrued prior to the year 1866..."  The comptroller was to close all those cases by abating some or all of the principal or interest due the state and granting discharges to the debtors as long as the governor and treasurer each approve of the abatements in writing beforehand.  The parties to benefit first had to pay legal fees to the clerks, sheriffs, and state's attorney.  The comptroller was to work with the state's attorney on this, who would get a 5-20% commission depending on how old the claims were.  The comptroller was authorized to spend up to $5,000 to do this job, subject to the approval of the governor and treasurer. [In force after March 28, 1848.]
1868, Ch. 225--Repealed the Act of 1864, Ch. 405 that required the comptroller to contract for all printing of "all such matter pertaining to and for the use of the legislature of the state of Maryland..."

A Digest of the Maryland Statutes, 1875 (Law Library)
1861, Ch. 43--Enabled A. Lingan Jarrett to enter into bond and qualify for the office of comptroller.
1862, Ch. 23 and 1864, Ch. 401--related to the redemption of stamps
1862, Ch. 37--Authorized the comptroller to examine and settle accounts of clerks in the state tobacco warehouses, and repealed previous acts.
1862, Ch. 169 and 1872, Ch. 70--Authorized the comptroller to adjust and settle accounts with grain inspectors in the city of Baltimore.
1868, Ch. 210 related to the settling and adjusting of claims. (See sec. 21 of article 11, "Attorneys.")
1868, Ch. 223--Authorized the comptroller to invest the balance of funds arising from the sale of land scrip donated to Maryland by the U.S.
1868, Ch. 425 provided for the liquidation of claims for arming the militia.
1872, Ch. 196 authorized the comptroller to adjust and settle accounts due by collectors, sheriffs, etc. in cases where the debt accrued prior to and including 1869.  Ch. 30 of 1874 repeals sec. 1 or this act and re-enacted it.
See also 1866, Ch. 170; 1870, Ch. 275; 1872, Ch. 276, 366, 383, under article 34, "Debt--Public;" 1868, Ch. 191 and 1870, Ch. 242 under article entitled "Public Education."
See 1868, Ch. 285 under article 11, "Attorneys."
See 1872, Ch. 388 under article 56, "Licenses."
See 1874, Ch. 408 sections 153, 156, 157 under article 81, "Revenue and Taxes."
See 1874, Ch. 483, sections 21, 33, 69, 70, 74, 136, 145, 146, 147 and 148 under article 81, and 1874, Ch. 514, under article 81, "Revenue and Taxes."

Supplement to the Maryland Code, 1878
Article 6, sec. 22--Said that the secretary of state was to give the comptroller a list of all state officers who took the oath of office during the previous year.
Article 9--Comptroller
Sec. 1.  Comptroller to file bond and take oath before the governor by the 3rd Monday of the January following his election.
Sec. 2.  Comptroller to give bond with security approved by the governor in the amount of $50,000 with the condition that he faithfully discharge the duties of office.
Sec. 3.   Comptroller to take an oath that stating that his assets over and above his debts are above a certain amount specified in the oath.
Sec. 4.  Governor not to approve any bond of the comptroller unless the amount equals the penalty and unless he is satisfied there is security to cover it.
Sec. 5.  Comptroller's bond to be recorded by the clerk of the Court of Appeals; certified copies to be put under seal of the court to be used as evidence in any
                state court.
Sec. 6.  Governor to require comptroller to renew bond periodically to make sure the securities are still sufficient.  If comptroller refuses, the governor can kick him
                out of office after 20 days.
Sec. 7.  Comptroller to keep his office "in the building now occupied by him in the city of Annapolis..." (the record office building?)
Sec. 8.  Comptroller may employ a clerk, an assistant clerk, and a one-year temporary clerk
Sec. 9.  Comptroller to issue an annual report within ten days after the start of each legislative session, detailing state income and expenditures for the previous fiscal
                year (ending on 30 September).
Sec. 10.  Comptroller, at the same time as he issues his annual report, was to issue an estimate of state income and expenditures for the current year.
Sec. 11.  Comptroller to keep full and accurate account books in his office.
Sec. 12.  Comptroller to keep fair and accurate records of all public accounts adjusted by him in his office.
Sec. 13.  Comptroller to keep all vouchers, copies of letters written by him, and a record of his official proceedings.  These papers along with the books were
                subject to the governor's and legislature's inspection at any time.
Sec. 14.  Comptroller to get periodically reports of state income and expenditures from other public officers of the state.
Sec. 15.  Comptroller to keep an account between the state and the treasurer of all moneys received and drawn on by warrant.
Sec. 16.  Comptroller to examine the treasurer's account books and bank statements at least once a month.
Sec. 17.  Comptroller to keep track of the purpose for which each warrant he draws on the treasurer is made, by keeping duplicate warrants and vouchers
                (receipts) from the treasurer.
Sec. 18.  Comptroller not to sign any blank warrants for money from the treasurer.  No warrants are to be issued from his office unless the amount and purpose is
                first entered into his books.
Sec. 19.  Anyone claiming a mistake on their taxes to report to the comptroller with proofs and vouchers.  Comptroller to report to the General Assembly at the next
                session a list of names of people who are entitled to refunds, along with the amounts owed each.
Sec. 20.  Anyone above who also owes money to the state will have that amount subtracted by the comptroller before being issued a refund.  Comptroller to refuse
                    a refund to anyone whose account shows a net debt due to the state.
Sec. 21.  Comptroller to direct the state's attorney to sue "any clerk, register, notary public, auctioneer, contractor, inspector or receiver of the public moneys other
                    than collectors of the direct tax" who owes the state money for more than 30 days.
Sec. 22.  In case of a question about the amount of money collected by a state collector, "a statement of account, certified and signed by the comptroller, shall be
                    taken and received as prima facie evidence of the debt or amount therein stated to be due."
Sec. 23.  Comptroller to ensure that banks publish unclaimed dividends.
Sec. 24.  Comptroller to print "blank marriage licenses, traders' licenses, ordinary licenses, non-resident licenses, brokers' licenses, hawkers' and peddlers' licenses,
                    exhibition licenses, billiard-table licenses, wood hucksters' licenses, and all other licenses issued by the clerks of the courts" of Maryland.  Comptroller
                    to show the rate and grade of license, description and type of license, and the amount paid for it.  Comptroller to deliver blank licenses to the clerks of
                    the circuit courts and the Court of Common Pleas of Baltimore for one year's use, ending on April 30, and to get a receipt from the clerks for the
                    licenses.
Sec. 25.  Comptroller to exempt all license form being valid on Sundays.
Sec. 26.  Comptroller to procure a stamp to be used on all licenses he issued.
Sec. 27.  Comptroller to print "blank protests, ...bills of exchange and promissory notes, and stamp the same with the same stamp used by him on all licenses issued
                    from his office..."  Comptroller to take receipts from any notaries public to whom he delivers stamped protests.
Sec. 28.  Comptroller to give the state printer a copy of statement showing income and expenditures for the fiscal year to be attached to the laws passed by the
                    General Assembly for that year.
Article 13--Oysters
Sec. 2.  Comptroller to issue a license to catch oysters to applicants who had been residents of Maryland for twelve consecutive months prior to applying.  The license, good for one year, authorized the catching of oysters between October 1 and May 1 only.  Licensee could transfer the license to another qualified resident who also purchased the owner's boat, by swearing an oath before the comptroller or clerk of the circuit court in the county in which he resided and by paying a $5 fee.
Sec. 4.  The fee for the license was $3 per ton of the boat's weight, paid to the comptroller.
Article 24--Qualifications and Restrictions of Officers
Sec. 6.  The comptroller was to "furnish each officer of the State, whose accounts are in arrears, at least sixty days prior to a general election, a full statement of his accounts, and, in default of his accounting for such deficiencies within thirty days, then it shall be the duty of the comptroller to have published weekly, for one month, in one or more newspapers in the county or city in which said defaulters have held, or may be holding office, and in no other newspapers, the names and titles of said officers with the amount of said deficiencies, and the cost of advertisement of the account of each such defaulter may be recovered in the name of the State against the official bond of such defaulter."...

Acts of 1880, Ch. 231--The Comptroller became one of seven trustees of the "Maryland Agricultural College" (University of Maryland) representing the state, which had appropriated $45,000 in 1866 to get the college out of debt and to buy new furniture and "apparatus," on the condition that the college would make the state "equal joint owner of the property."  The other six state trustees were the governor, the treasurer, the president of the senate, the speaker of the house of delegates, the attorney general, and the U.S. commissioner of agriculture.

The Maryland Code Public General Laws, 1888
Article 19--Comptroller
Secs. 1-22 are identical to those of Article 9, 1878, above.
New Section:  Sec. 23.  For each state officer whose accounts were overdue, the comptroller had to provide a full statement of his accounts at least 60 days before a general election.  If the account was in default passed thirty days, the comptroller was to have the name and office of the defaulter published every week in the local newspapers, along with the amount owed.  If an account was passed due for more than five years, the comptroller did not have to do this.
Secs. 24-29 are identical to sections 23-28 above in Article 9, Code of 1878.
New Sections 30-40:
Sec. 30.  Comptroller to pay the states attorneys from the various Maryland counties and Baltimore City for services rendered the state (Acts of 1868, Ch. 285).
Sec. 31.  Comptroller to add $100,000 to the sinking fund every July 1st, and to invest the money in the fund in state stocks or bonds (Acts of 1872, Ch. 276).
Sec. 32.  Comptroller to take any surplus in the treasury and invest it in state bonds or certificates. Comptroller and treasurer were authorized to call overdue
                debts due the state by giving 30 days' notice to the holders of the debt (Acts of 1872, Ch. 276).
Sec. 33.  Comptroller to witness any cancellation of mature state bonds or certificates by the treasurer.  (Acts of 1872, Ch. 276).
Sec. 34.  Comptroller to draw warrant on the treasurer for payment of bonds or certificates "taken up or purchased." (Acts of 1872, Ch. 276).
Sec. 35.  Comptroller to "equalize" money apportioned to public education  and distribute the money on June 15, October 1, January 1 and May 15 every year
                (Acts of 1878, Ch. 91).
Sec. 36.  Comptroller to appropriate whatever money from the public education fund that is designated for "colored children, ... for the support of the
                "State Normal School, for the colored normal school, and the expenses of the State board of education."  (Acts of 1878, Ch. 91).
Sec. 37.  Comptroller was "authorized and empowered to adjust and settle the claims of the State against all collectors, sheriffs, clerks of courts and registers of
                wills, and other collectors or receivers of public moneys...in all cases where said claims accrued prior to and including the year 1886."
                (Acts of 1884, Ch. 116).
Sec. 38.  Comptroller to hire an attorney to help settle all "unsettled balances due the State." (Acts of 1884, Ch. 116).
Sec. 39.  Comptroller to pay above-mentioned attorney a commission of five or ten percent, depending on the amount collected (Acts of 1884, Ch. 116).
Sec. 40.  Comptroller to keep on record any statements or records showing why a settlement was made without payment in full to the state (Acts of 1884, Ch.116).
Article 72--Oysters
Sec. 2.  Same as Article 13, Sec. 2 above, 1878 supplement.
New Sec. 12.  Comptroller was to issue licenses that had big black numbers on them (about two feet wide) to display from inside the oyster boats.  If a person did
            not display the numbers he could be found guilty of a misdemeanor and fined $50 to $100 or put in jail from three months to two years; and the boat could
            be turned over to the court and condemned . (Acts of 1886,Ch. 296).
Article 77--Sources of Income--Miscellaneous
Sec. 105.  After the years' taxes had been collected, the comptroller was to "apportion" money to the counties and Baltimore City in the "amount allowed on the levy
            for insolvencies and abatements, and shall transmit a statement of the same to the State board of education." (1872, ch. 377)
Article 81--Revenue and Taxes
Sec. 24.  The clerks of the appeal tax court were to give the comptroller a return of the property tax assessments for their county within thirty days after the annual
                levy (see Public General Laws of 1869, Article 81, Sec. 25; 1844, Ch. 236, Sec. 19; 1874, Ch. 483, Sec. 23).
Sec. 70.  The comptroller could sue a collector for not paying the amount due to the treasury. (See P.G.L., 1860; Art. 81, Sec. 77.; 1842, Ch. 269, Sec. 8; 1846,
                Ch. 175; 1852, Ch. 56, Sec. 7; 1874, Ch. 483, Sec. 69).
Sec. 75.  Comptroller to "make all just allowances to collectors for insolvencies or removals, upon certificates of the county commissioners or appeal tax court that
                such allowances are just." (P.G.L., 1860, Art. 81, sec. 84; 1841, Ch. 23, Sec. 55; 1874, Ch. 483, Sec. 74.)
Sec. 130.  The secretary of state was to give the comptroller a list of state officers every year. (1862, Ch. 282)
Sec. 144.  The state tax commissioner was to report the value and assessment of banks and corporations to the comptroller.  A bank or corporation could appeal
                the valuation and assessment within thirty days to the comptroller and treasurer, who could then change the assessment if they were both in agreement on
                the change.  (Acts of 1878, ch. 178).
Sec. 149.  The comptroller could question any railroad employee who handled the company's money.  If the employee refused to answer questions he could be
                found guilty of a misdemeanor and fined $100-$500.
Article 85--Secretary of State
Sec. 4.  The secretary of state was to give the comptroller a list every year of all state officers who took the oath that year (1874, ch. 483).
Article 95--Treasurer
Sec. 23.  "The comptroller and the treasurer shall, within the first two weeks of January, April, July and October, in every year, in the presence of the governor, count and cancel bonds and certificates for stocks of the State, purchased or obtained by the treasurer for the use of the sinking fund; and a statement of the bonds and certificates so counted and canceled, signed by the comptroller and treasurer, and countersigned by the governor, shall be filed in the office of the comptroller; and the committee on finance of the senate, and the committee on ways and means of the house of delegates, shall, during each session of the legislature, examine, count and burn all such bonds and certificates of stock as have been so purchased or obtained up to the close of the fiscal year next preceding the session, and canceled as aforesaid, and shall make report of their proceedings therein to the legislature at the same session in which they shall perform said duty." (Public General Laws of 1860, Art. 25; 1862, ch. 112.)

Supplement to the Code of Public General Laws, 1890, 1892, 1894, 1896, 1898, 1900.
Article 11--Banks
Sec. 7a.  The treasurer of every savings bank or savings institution in Maryland was required to report to the comptroller in 1895 and every two years after that a list of names of any depositor who had not made a deposit or withdrawal for the previous twenty years, excluding names of people still living. (Acts of 1894, Ch. 329).
 

Robert P. Graham, Comptroller of the Treasury, and Thomas J. Shryock, Treasurer of Maryland, vs. The County Commissioners of Harford County.  Court of Appeals of Maryland.  87 Md. 321; 39 A. 804; 1898 Md. LEXIS 125.  Decided March 3, 1898.
The case was brought by the county commissioners of Harford County.  The commissioners asked the court for "an injunction to restrain the Comptroller and Treasurer from reducing or interfering with the apportionment" of tax that had been assessed by the State Tax Commissioner that the Philadelphia, Wilmington and Baltimore Railroad Company paid to operate in Harford County.   The case was heard in the Circuit Court for Harford County, which granted the injunction.  Court of Appeals judges James McSherry, William Shepard Bryan, David Fowler, John Parran Briscoe, Henry Page, Charles Boyle Roberts, Andrew Hunter Boyd and James Alfred Pearce reversed the lower court's decision and dismissed the bill of injunction, on the grounds that the case did not fall within the jurisdiction of the Harford County Circuit Court and that state law allowed for the comptroller and treasurer to consider tax appeals and to change the adjustment made by the tax commissioner.
 

The Northern Central Railway Co. vs. Joshua W. Hering, Comptroller et. al.  Court of Appeals of Maryland.  93 Md. 164; 48 A. 461; Md. LEXIS 17.  Decided March 8, 1901.
This case was appealed from the Circuit Court of Baltimore City, which had dismissed the complaint.  In 1900, the Northern Railway Company paid $1,500,000 to the comptroller and the treasurer, claiming it served as payment of principal and that it wanted to end the annuity set up by an act of the legislature in 1854 (ch. 260), requiring the company to pay the annual sum of $90,000.  The act of 1854 had provided that the annuity could be "extinguished" on payment of $1,500,000 with all interest due, but that it had to be within ten years of that act.  The court held that the act was intended "to create an irredeemable annuity, with the privilege of extinguishment strictly limited to the period of ten years from its date; that no principal sum is now or has been due by the company to the State, and that consequently the company is not entitled to the relief asked for."  The Court of Appeals judges who heard the case were James McSherry, David Fowler, Henry Page, James Alfred Pearce, Samuel D. Schmucker and Isaac Thomas Jones.  The opinion was delivered by Judge Page.  He wrote that the intent of the act was "to secure only an annuity, and not a principal sum."  Furthermore, there was "no covenant contained in it, which oblige[d] the appellant to pay to the State $1,500,000 or any other principal sum."  The court concluded that the railway was "not entitled to the relief sought" and it affirmed the lower court's ruling.
 

Robert Shriver vs. Joshua W. Hering, Comptroller of the State of Maryland.  Court of Appeals of Maryland.  97 Md. 19; 54 A. 651; 1903 Md. LEXIS 130.  Decided April 1, 1903.
While serving as comptroller of the treasury in the spring of 1902, Joshua W. Hering was sued by Robert Shriver, a long-time resident of Cumberland, president of the First National Bank of Cumberland and President of the Board of School Commissioners in Allegany County.  Shriver, described in the court briefs as simply a
property-owner and taxpayer in Allegany County, brought suit in the Circuit Court of Anne Arundel County against Hering because he did not agree with the
way he was apportioning school tax money.  Article 77 of the Code of Public General Laws of Maryland stated that the tax money would be distributed by the comptroller according to the respective populations of the counties between the ages of five and twenty as determined by the state census of 1900.  Shriver interpreted that law to mean that the white schools would be funded according to the white population in the counties, while the black ("colored") schools would be funded according to the black population in the counties.  Hering, represented by Attorney General Isidor Rayner, argued that his method of distributing school tax money followed the custom and practice of the comptrollers before him since 1872; which was to distribute money for the white schools to the counties in proportion to their entire populations, both white and black, between the ages of five and twenty; and to distribute money for the black schools to the counties in proportion to their black populations between the ages of five and twenty.*  Shriver's attorneys, D. J. Blackiston, James W. Owens and Albert A. Doub, argued that this method of apportionment was unfair and against the law because it benefited white schools in counties with large black populations at the expense of those with small black populations.   They argued that counties like St. Mary's used their large black populations as a basis to receive a large distribution of funds for white schools from the State School Tax fund, and that this practice constituted a "hardship" to the white population of Allegany County because Allegany County had a small black population.  Shriver asked the court for a writ of mandamus that would force Hering to distribute school money according to his interpretation of the law as outlined above.  Hering responded that he believed that his interpretation of the law was correct.  Both the Circuit Court of Anne Arundel County and the Court of Appeals of Maryland held that the language in Article 77 was clear:  The comptroller must use the same method to calculate the apportionment of school tax money for both white schools and black schools, and that the law said he must do so according to the entire population of the counties between the ages of five and twenty regardless of race.  If the judges were to decide otherwise, they would have to insert the words "white" and "colored" into the law, which they could not do in good conscience, according to the Court of Appeals briefs filed on the case.  Court of Appeals Chief Judge James McSherry and Associate Judges John Parran Briscoe, Andrew Hunter Boyd and James Alfred Pearce heard the case, with Judge Pearce delivering the opinion of the court.  The judges' decision meant that black schools located in counties with large white populations would receive more money from the State School Tax fund than they had under the previous method of distribution, while the white schools of Allegany County would remain largely unaffected.

*The practice that Hering followed arose from the passage of two separate laws.  According to the Acts of 1868, chapter 407, the school tax was to be distributed to the counties in proportion to their respective populations without regard to race because at that time, no tax money at all was being used to support black schools.  In 1872, however, the legislature appropriated for the first time a portion of tax money to support black schools.  The amount was then distributed according to the respective black populations of the counties.

The Dundalk, Sparrows Point and North Point Ry. Co. vs. John Walter Smith, Governor, Joshua W. Hering, Comptroller, and Murray Vandiver, Treasurer, Comprising the Board of Public Works.  Court of Appeals of Maryland.  97 Md. 177; 54 A. 628; 1903 Md. LEXIS 125.  Decided April 2, 1903.
In this case, the Dundalk, Sparrows Point and North Point Railway Company had filed a petition in the Superior Court of Baltimore City for a mandamus requiring the Board of Public Works to take action on (either approve or disapprove) plans it had submitted to it for building a bridge over three navigable creeks in Baltimore County (Jonas' Creek, North Point Creek, Shallow Creek).  Under Article 23, sec. 177 of the Maryland Code Public General Laws, any railway company that wanted to cross any body of navigable water had to file a plan for the bridge with the Board of Public Works for its approval.  The Maryland Code also said (Article 23, sec. 92) that any bridge built over navigable water had to be approved by the General Assembly.  The Board of Public Works refused to take action on the plans because they said that the railroad had not "shown proper authority to construct its bridges over these navigable streams, and they assert[ed] that the consent of the Legislature to the erection of the bridges [had to be] obtained before they [could] take any action on the plans and specifications."  The railway believed that it had acquired the authority to build bridges over navigable streams by its incorporation and that Article 23, sec. 177 implied that it did not need approval by the legislature.  The Superior Court of Baltimore City sustained the demurrer and dismissed the petition on January 5, 1903.  The railroad appealed to the Court of Appeals.  The Court of Appeals opinion written by Judge Samuel D. Schmucker said that, "The main question presented by [the appeal to the Court of Appeals was] whether the incorporation of a railroad company, under the General Incorporation Laws of [Maryland], conferr[ed] upon it the right to cross the navigable waters of the State without the consent of the Legislature."  The Court of Appeals judges believed that the lower court was right in its decision because there was "no express grant of power to railroad companies to cross navigable waters found in the general law under which the appellant was incorporated."  The judges believed that the purpose of sec. 177 "was not to grant the power or authority to railroad companies to bridge navigable streams but to regulate the method of bridging them..."  The court believed that it was "important to strictly maintain the doctrine that no grant by the Legislature of any right in or control over any portion of [the State's navigable water] will be upheld which rests upon mere implication or construction or anything short of a clear and direct expression of the legislative will."  The Court of Appeals affirmed the lower court's ruling.

The Maryland Code Public General Laws, 1904
Article 19--Comptroller
New section:  Sec. 41.  The comptroller was to supervise expenditures of corporations receiving appropriations from the state.  All "associations or incorporated institutions maintained for industrial, educational, medical, humane, military or charitable purposes" who got state money had to file a report with the comptroller outlining how the money was spent.  The report had to be filed before the institution received the second of two installments from the state.
New section:  Sec. 42.  Any institution receiving state money could not use the money to buy land or build a building unless the legislature passed a specific act making an appropriation for it.
Article 69--Officers
Sec. 6.  (Same as article 24--Qualifications and Restrictions of Officers of 1878 above)
Article 95--Treasurer
No changes.
Article 72--Oysters
New section. Sec. 4--The comptroller was to print blank oyster licenses and deliver them to the clerks of the circuit courts for the counties.  He was to get receipts for the licenses delivered.  The clerks were to return a list of people who bought licenses to the comptroller on the first Monday of March and December every year.  At the end of each oyster season the clerk was to return all unused licenses to the comptroller and to pay the comptroller 1/3 of the amount received for the licenses which the comptroller was to credit to the oyster fund.  (1894, ch. 380).
New section.  Sec. 11--No packer could receive a cargo of oysters unless a state inspector was present.  If the cargo was found to contain more than five percent "unmerchantable" oysters, then the captain or person in charge of the boat would be fined $25 plus six cents per bushel of the entire cargo and one cent per bushel of "unmerchantable" oysters.  The captain or person in charge of the boat was to scatter the unmerchantable oysters on the ground  in front of the deputy commander of the state oyster police boat, after which he would get a certificate entitling him to ten cents per bushel of each bushel of unmerchantable oysters scattered.  He would present this certificate to the comptroller, who would draw a warrant on the oyster fund to pay him.  (1894, ch. 380; 1900, ch. 380.)
New section. Sec. 18--The money from fines collected, minus costs for prosecuting the cases was to go to the comptroller to be credited to the oyster fund.  The comptroller was to receive a statement from the clerks of the courts of the date, name of person fined, and amount of the fine.  (1894, ch. 380).
New Section.  Sec. 30, Oyster fund--All money collected from issuing oyster dredging licenses to individuals, and one-third of the money received from issuing scraping licenses to counties, plus the money from all fines collected was to go into an oyster fund.  The purpose of the fund was to maintain "sufficient and proper police regulations for the protection of fish and oysters in Maryland waters and [for] the payment of the officers and men in keeping in repair and supplying the necessary means of sailing the boats and vessels of the state fishery force..."  The comptroller had to include a report of the receipts and expenditures for this fund in his annual report.  (1894, ch. 380.)
New section.  Sec. 31--The comptroller was to give licensed individuals operating oyster boats large black numbers to display on their boats; he was to give county boats large red numbers to display.  One-half of all fines collected for violating this provision would go to the comptroller to be credited to the oyster fund.
New section. Sec. 71--The state oyster inspectors were required to file a yearly statement with the comptroller of the amount of oysters measured and inspected in the city, town or port where they were appointed. (1894, ch. 380).
New section.  Sec. 81--The comptroller was given the duty of supplying the clerks of the state courts with blank application forms and blank licenses for catching oysters. (1894, ch. 380).
Article 77--Public Education
Sec. 126.  "The comptroller shall not apportion any separate fund for the colored schools; but colored schools shall be supported and maintained from the general school fund," which the law provided for in a separate section. (1888 art. 77; 1902, Ch. 306; 1904, Ch. 584).
Sec. 129.  The treasurer, on the warrant of the comptroller, was to portion out the public school money to the counties and to Baltimore City and to the colleges receiving state money by law.
Sec. 130.  The comptroller was to "apportion" the money for the public schools as soon as the tax returns came in and in proportion to the population in the counties/Baltimore City.  (1888, art. 77; 1902, Ch. 306)
Sec. 131.  The comptroller was to "apportion" the amount of school tax received by the treasurer on January 1, March 15, June 15, and October 1 every year. The comptroller was to withhold the money if the schools were open less than nine months out of the year or if the teachers were not paid a certain minimum salary. (Garrett County was exempted and only had to keep its schools open seven ½ months and could pay its teachers a lower minimum salary.) (1904, Ch. 584).
Sec. 132.  It was "the duty of the comptroller to equalize...the sums to be apportioned..." (1904, Ch. 584)
Sec. 133.  The comptroller also had to "apportion" an amount for "insolvencies and abatements" and submit a statement to the state Board of Education. (1888, art. 77; 1872, Ch. 377)
Sec. 134.  The treasurer, on the warrant of the comptroller, was to pay an additional sum of money every April 1 for the "Anne Arundel county academy." (Was this the Naval Academy?) (1888, art. 77; 1882, ch. 429.)
Article 85--Secretary of State
sec. 4.  (Same as Article 6, sec. 22, 1878, above.)
Article 78a--Board of Public Works
(Note:  This is the first year of the Maryland Code that includes a separate article on the BPW.  Laws for sections 1-6 were all passed in 1904, ch. 397).
Sec. 1.  The BPW was authorized to advertise every year for ten consecutive days (July 1-10) in three of the largest Baltimore newspapers for bids on "stationery, record and blank books, and such other materials of a like nature as may be needed for ... departments of the State government..." such as the court of appeals, the state library, and executive department and the general assembly.  The Board was to award a contract for supplies to the lowest bidder.
Sec. 2.  The State Librarian was to specify which supplies were needed for the various departments.
Sec. 3.  The BPW was to award the contract to the lowest bidder.
Sec. 4.  If the successful bidder failed to contract he could be sued by the attorney general for the difference between that bid and the next lowest bid.
Sec. 5.  The contract would have a clause saying that any extra materials needed above the amount specified in the original contract would be supplied to the state at the same rate that the contractor charged for the original order.
Sec. 6.  The comptroller was to draw warrant on the treasurer to pay the contractor as soon as the BPW certified that the materials were delivered.
(Sections 7-13 have to do with the sale of the state's interest in internal improvement companies)
Sec. 7.  Whenever the members of the BPW decided to sell the state's interest in an internal improvement company, they first had to "advertise for sealed proposals" for 60 days in the newspapers of their choice.  They would then open the sealed proposals publicly and sell the interest to the highest bidder if they thought the amount was high enough. (1892, ch. 310)
Sec. 8.  The Maryland Code of 1904 listed specific public works that the BPW was "authorized and directed" to sell:
a)  5500 shares of stock in the Washington branch of the B & O Railroad Company
b)  600 shares of stock in the Annapolis Water Company
c)  1549 shares of stock in the Farmers' National Bank of Annapolis (at the time all held and owned by the state)
The BPW was also authorized to exchange any of the above-listed state securities at their market value for an equal amount of outstanding bonds or certificates of state debt.  The proceeds from any sale of state securities was to go toward payment of the state debt.  The amount was to be recorded in the treasurer's books as canceled debt and the details were to be reported to the next session of the general assembly.  The next comptroller's report should then reflect a lower outstanding state debt.  The senate finance committee and the house ways and means committee were to examine the treasurer's books during the first 30 days of the session "and shall burn and destroy all the State bonds and certificates of debt which have been paid..." and report it to the general assembly and print it in the respective journals of proceedings.  (1892, ch. 310; 1896, ch. 172)
Sec. 9. If the BPW advertised for sealed proposals and none were submitted or all of the proposals were rejected, then the BPW was authorized to sell the state's interest in the internal improvement companies at a "private sale" at the highest prices they could get.  (1892, ch. 310)
Sec. 10.  The BPW was appropriated $500 for expenses. (1892, ch. 310).
Sec. 11.  The BPW was authorized to sell for cash or to transfer to a buyer the annuity of $90,000 created by the Acts of 1854, ch. 260 payable to the state by the Northern Central Railway Company, as long as the BPW did not sell or transfer the annuity for a lesser amount than the annuity was worth at a growth rate of 3 ½ % per year plus the amount of payments due.  All money received from the sale was to go toward payment on the state debt or toward the purchase of "safe securities" for the sinking fund. (1989, ch. 378).
Sec. 12.  The BPW was authorized to carry out the provisions of sections 11 to 13. (1989, ch. 378).
Sec. 13.  The BPW was authorized to sell the state's interest in the Baltimore and Potomac Railroad Company.  Section 13 also notes that the Acts of 1904, ch. 426 authorized the BPW to collect the insurance on the state tobacco warehouse 1 & 2 that were destroyed in a fire of February 7-8, 1904 and to put the money in the tobacco warehouse fund.
Article 95--Treasurer
Sec. 22.  The treasurer was to record "all State coupons" that had been "paid and returned to the treasury by the agents employed to pay the interest on the public debt" and was supposed to get together with the comptroller at the end of every month to "examine and burn all such coupons that ha[d] been recorded and [was to] make a report of their proceedings showing the amount of the value of such coupons to the legislature at each session..."  (1888, art. 95; 1860, art. 94; 1858, ch. 109; 1872, ch. 103; 1872, ch. 435)
Sec. 23.  same as above
Sec. 25.  "Whenever in the judgment of the comptroller there shall be a surplus in the treasury over and above the amount necessary to meet the current expenses of the State, as provided by law, he shall cause the same to be invested in the bonds or certificates of debt of this State purchased at par or less;..."
(1888, art. 95, 1872, ch. 276)
Sec. 26.  Any money left in the state treasury at the end of each fiscal year over $150,000 after all state expenses are paid and interest on the state debt is paid was to be held by the treasurer to credit it to the sinking fund.  The treasurer was to invest the sinking fund in stocks and bonds or U.S. securities with the agreement of the governor and comptroller.  Every stock, bond, or other security bought for the sinking fund was to be stamped by the treasurer in the presence of the comptroller in red ink across the face reading, "purchased for the sinking fund."  (1888, art. 95; 1872, ch. 276; 1890, ch. 571)
Sec. 27.  The comptroller was "directed to draw his warrant on the treasurer for the payment of the bonds or certificates so taken up or purchased under the provisions of this article." (1888, art. 95; 1872, ch. 276)
Sec. 28.  All stocks and bonds bought by the treasurer for the sinking fund along with other stocks and securities held by the state were to be deposited with a safe deposit company in Baltimore City approved by the BPW; the treasurer was to share access to the vault with the comptroller or another member of the BPW designated by the governor.  The treasurer was to hold one key to the vault and the comptroller was to hold the other. (1890, ch. 571).
Sec. 29.  The treasurer and the comptroller were each to keep books to use to keep track of the sinking fund account.  Regular entries were to be made to each book, registering all state-held stocks, bonds, and securities.  The books were to number the items and to detail amounts, numbers of shares, values, prices paid and to whom, date of purchase and deposit, date redeemed, disposed of or burned.  One book was to be kept in the comptroller's office and the other in the treasurer's office.  Each book was to be accessible to the governor, senate finance committee and the house ways and means committee.  (1890, ch. 571).
Sec. 30.  The BPW was to authorize the treasurer to get duplicate stock certificates if originals were lost or misplaced.  (1892, ch. 228)

Supplement to the Code of 1904 containing laws passed in 1906
Article 19--Comptroller
Sec. 37.  The comptroller was authorized to settle claims of the state against certain officials which accrued prior to and including 1904.  Any abatement of interest
for the purpose of settling claims had to be approved by the governor and treasurer in writing.  (1906, ch. 351)
Article 93--Testamentary Law
Sec. 277.  The comptroller was to set the number of assistant clerks or deputies employed by the Register of Wills, and fix their compensation as well.

The Maryland Agricultural College vs. Gordon T. Atkinson, Comptroller.  Court of Appeals of Maryland.  102 Md. 557; 62 A. 1035; 1906 Md. LEXIS 19.  Decided January 11, 1906.
This case was appealed from the Circuit Court for Anne Arundel County.  In 1902, the legislature appropriated $5,000 (ch. 625) for maintenance and repair work on buildings at the Maryland Agricultural College among other purposes, and in 1904 it appropriated $6,000 (ch. 557) for the support of the Farmers Institutes at the college.  These acts called for payments to be made during the fiscal years ending September 1, 1902 and September 30, 1904.  As of January, 1906, however, the State had not made the payment for the 1902 appropriation, and $2,000 remained unpaid of the 1904 appropriation.   The briefs do not specify why the state failed to make the payments.  The briefs do say that Comptroller Gordon T. Atkinson did not make the payments after the fiscal years were over on the advice of Attorney General William Shepard Bryan, Jr.  Comptroller Atkinson and Attorney General Bryan apparently believed that, after the fiscal years were over, they could not legally go back and draw a warrant on the treasury for the money.  The Maryland Agricultural College filed a petition in the Anne Arundel County Circuit Court for a mandamus directing the comptroller to draw a warrant on the treasurer to pay the amounts appropriated.  The lower court dismissed the petition, but the Court of Appeals reversed the order.  Judge Nicholas Charles Burke wrote the opinion for the Court of Appeals, which found that there was no law that said that money could not be drawn from the treasury after the fiscal year for which it had been appropriated was over.  Further, since it was within the power of the General Assembly to plainly declare that the money could not be paid after the end of the fiscal year, its silence should be taken as evidence that it did not intend to do so.  The Court of Appeals reversed the order of the lower court and remanded the cases for further proceedings.
 

Maryland Code Public General Laws, 1910
Article 95--Treasurer
New Sec. 31.  The BPW was to authorize the treasurer to buy and sell any securities for the sinking fund subject to the BPW's approval. (1906, ch. 186.)
Article 69--Officers
Same as above.
Article 70--Official oaths
Same as above.
Article 72--Oysters
Same as above.
Article 77--Public Education
Ch. 136.  Same as above:  The comptroller was to issue warrant to the treasurer to portion out the money from the free school fund to counties and to Baltimore City.   A note is added to the 1910 Maryland Code:  "Where a portion of a county is separated to form a new county or to combine with another county, the remaining part of the original county retains its right to money already appropriated to that county, unless it is otherwise provided in the act authorizing the separation. School Commissioners v. School Commissioners, 35 Md. 205."
Ch. 137.  Same as above:  The comptroller was to apportion the school tax immediately after he received it from the counties and from Baltimore City and in proportion to the population of the counties/Baltimore City between the ages of five and twenty years.  A note is added to the 1910 Maryland Code:  "This section plainly directs the comptroller to distribute the funds according to the entire population, and not according to the white population only.  Shriver v. Hering, 97 Md. 20."   See this case involving Comptroller Joshua W. Hering.
Article 78a--Board of Public Works

D. E. Foote & Company, A Corporation duly incorporated under the Laws of the State of Delaware, and William H. McGee, Trading As William H. McGee & Company, vs. William B. Clagett, Comptroller of the State of Maryland, and Thomas M. Jamart, Constable.  Court of Appeals of Maryland.  116 Md. 228; 81 A. 511; 1911 Md. LEXIS 60.  Decided June 23, 1911.
This case was appealed from the Circuit Court of Baltimore.  The D.E. Foote Company of Delaware brought suit against William B. Clagett as comptroller, saying that chapter 735 of the Acts of 1910 was void and inconstitutional becuase it represented a restriction on interstate commerce.  The act imposed a tax of two cents a bushel on all oysters that were sold by commission men and