1874.] OF THE SENATE. 787

Such being the case, the responsibility I owe to the people
of the State, who have chosen me to superintend their finan-
cial interest, require that I should trouble the Senate with
the consideration of this communication.

The revenue bill was submitted to the General Assembly
on the 22nd day of January last, engrossed in bill form, and
was ordered to be printed on the following day, and within a
few days was placed on the files of the members of the
Houses.

Having been originally prepared with great care and study,
after the changes proposed had been copied and submitted to
friendly counsel for their suggestions and opinions, the bill
was carefully considered by the Committee of Ways and
Means, in the House of Delegates, and after debate and con-
sideration, passed the House of Delegates with but few amend-
ments. It had beeen previously subjected to the scrutiny of
the tax authorities in the city of Baltimore, and its main
features had been published in the newspapers.

1 cannot, therefore, but regret that the Committee on Fi-
nance was unable to spare the time necessary to its consider-
ation, without trenching too much on the time necessary to
the consideration of other important business.

I should have been glad that an opportunity could have
been afforded me to read over the bill to the Committee, and
to explain the importance of the changes proposed to be made
in the present law, and the benefits intended to be secured
by those changes.

This would probably have occupied the time of the Commit-
tee for a few hours, and after being in possession of the rea-
sons for the proposed changes, I am quite sure the Commit-
tee would not have been seriously embarrassed in the consid-
eration of the measure.

I cannot but respectfully express my regret that the Com-
mittee of the Senate have declined to consider it.

I still desire to offer to the Committee, or to the Senate,
any explanations necessary to a full and necessary under-
standing of the provisions of the bill, and would be gratified
if the time could be afforded for that purpose.

I call especial attention to the fact, that unless the portions
f the bill relative to National Banks, be enacted into law,
those institutions which are so disposed, will continue to es-
cape taxation for State purposes, for the next two years.

In view of all these circumstances, I have felt it to be my
duty to present these views to your Honorable Body, leaving