786 JOURNAL OF PROCEEDINGS [Mar. 28,

The adoption of the Revenue Bill would have had this
effect, and the estimates made by this Department are found-
ed upon the supposition that it would be passed.

It will be remembered that the law imposing the direct tax
was repealed by the General Assembly of 1872, whereby a
diminution of the revenue was occasioned to the extent of
upwards of one hundred and twenty-five thousand dollars.

At the same time an appropriation of fifty thousand dol-
lars was made for colored schools, without laying any tax to
raise said amount, whereby that sum became a charge on the
general Treasury. These two items made a difference to the
Treasury of upwards of one hundred and seventy-five thou-
sand dollars per annum for the last two years.

As the revenue before the repeal of the direct, tax, was
hardly sufficient to defray the ordinary expenses of the
government, the loss thus accruing to the Treasury has of
course been seriously felt. This would have been more
serious, had not the Treasury been partially relieved by the
successful operation of some of the revenue measures adopted
at that session.

Estimates founded on the expectation of receipts from taxes
laid upon Coal Mining Companies, Rail Road Companies and
other corporations, have failed to be realized, because no
adequate means have been provided, to enable the State to
prosecute her claims with success against those powerful in-
stitutions, which iu Maryland, have heretofore either escaped
taxation entirely or to a large extent.

All these circumstances render it necessary, if the basis of
taxation is not to be increased, that the levy on the present
basis should be enlarged, in order to meet the wants of the
Treasury. Large appropriations for various purposes are be-
ing considered and will probably be passed, and unless the
means of payment are provided by the General Assembly
before its adjournment, an extra session will be an unavoida-
ble necessity.

if therefore the policy of the Senate is against taxing the
property of the State, which has heretofore improperly escap-
ed, it will be necessary to provide for the dificiency in the
revenue by increasing the levy on the proprety now assessa-
ble.

A proposition, is pending to increase the appropriation to
colored schools to one hundred thousand dollars, and large
appropriations to various institutions, are before the Legisla-
ture, which if passed, and no increase of revenue be other-
wise provided, will under the imposition of not less than
four cents additional levy on each one hundred dollars of
the assessable property of the State.