1868.] OF THE SENATE. 265

To the Honorable, the

Senate of Maryland:

The Committee on Internal Improvements to whom was
referred the order of your Honorable Body passed February
the 4th, " That the Committee on Internal Improvements
be, and it is hereby requested to inquire whether the boards
of County Commissioners of the respective counties in the
State are empowered by existing laws to levy taxes sufficient
to keep the public roads in the several counties in proper
condition and repair, and also to direct the manner, and at
what season, and by whom the proceeds of such taxes are to
be applied, and if such power does not now exist, what ad-
ditional legislation is expedient and necessary to confer upon
the boards of County Commissioners of the different counties
of the State full power to Act in the premises, and that said
committee be requested to report at as early a day as possi-
ble," beg leave respectfully to submit the following

REPORT:

After a careful investigation of the subject, we find that
there are three interrogatories propounded in the language
of the order.

First. Have the Commissioners of the several counties the
power under existing laws to levy taxes sufficient to keep the
public roads in the several counties in proper condition and
repair.

Second. Have they the power by existing laws to direct the
manner and the season at which, and the persons hy whom
the proceeds of such taxes shall be applied ? and thirdly,
if such power does not now exist, what further legislation is
necessary to confer upon the County Commissioners of the
several counties full power to act in the premises ?

The present Constitution of the State neither confers new
powers nor imposes additional restrictions upon the Commis-
sioners of the several counties of the State. Section 1 of
Article 7 after prescribing the manner of their election de-
clares that their number in each county, their compensation,
powers and duties shall he such as are now or may be here-
after prescribed by law. It only remains then for us to
ascertain what are the powers conferred by the existing stat-
utes of the State in order to answer satisfactorily the ques-
tions embraced in the order.

With regard to the power of the Commissioners of the
several counties to levy taxes sufficient for the repairs, &c., of
the Public Roads, your Committee find the following legal
provisions:

Section 1, of Article 28, of the Code of Public General
18