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Report of the Comptroller, 1852
Volume 196, Page 16   View pdf image (33K)
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officers among the new Clerks, there was no means enforcing
its payment. And, in this connection, the attention of the Gen-
eral Assembly is respectfully invited to the subject.
Again, the payments from this office, on account of the tax.on
Civil Commissions, have exceeded those of the former year,
$726.60; while the receipts from the tax on Stamps and Trus-
tees' Commissions, show no greater variation than is often ex-
perienced from year to year; and the case of the latter tax, is
particularly incident to the re-organization of an office.
Whatever deficiency is found to exist in the revenue receiva-
ble by the Clerk of the Court of Common Pleas, may, to some
extent, be accounted for by the fact, that. he is not the recipient
of Stamp Duties; that, for the reason above stated, the tax upon
his office has not been paid, and that the increase of the tax on
licenses to non-residents, by the act of the last session, may have
considerably diminished the sale of licenses to that class of trad-
ers, and it is not doubted but that he can afford a ready explana-
tion of the causes that have produced a falling off in other de-
partments of the Slate's revenue under his charge. This sub-
ject has not been presented to the consideration of the Legisla-
ture with a view to cast a shade of suspicion upon the integrity on
fidelity of any officer, but for the purpose of again pressing upon
its attention the necessity of adopting a system which will put it
in the power of the Treasury to know precisely the amount and
descrition of revenue for which each Clerk should account in his
semi-annual returns. As the system is now organized, except
in the rage of marriage licenses and stamp duties, it is impossi-
ible to open an account upon the Treasury books against any one
of this class of officers until his semi-annnal returns come to
hand; and when they are received there is no means of testing
their correctness, except only in so far as relates to the accuracy
of the arithmetical calculations in the accounts themselves. Un-
der these circumstances, I consider it to be my duty to recommend
the adoption of a system of graduated licenses to be furnished in
blank from this department; and for all the necessary details I
respectfully refer to the report of the Comptroller, with the bill
accompanying it, of the date of the 22nd of April last, made in
obedience to an order of the House of Delegates, of the 6th of
the same month.. (See Document M of the last Session.)
The total amount of revenue passing through the hands of
Registers of Wills, arising from tax on their offices, tax on

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Report of the Comptroller, 1852
Volume 196, Page 16   View pdf image (33K)
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