COMPTROLLER'S REPORT, 17

the basis of Direct Taxation. On, this sum, there, is levied,.
$363,6,74.10; which, with $3,2821.82, Specific Tax, gives an ag-
gregate of $365,956.92, less the amount of collection, as a-'
reliable sum to; be depended upon annually, under all circumstan-
ces, if the existing laws are continued in force.

By Chapter 86, of 1853, all Licenses, with the exception of
these issued to Auctioneers and Agents of Foreign Corporations,
are required to be countersigned by the Comptroller and furnished,
to the, Clerks of the several Courts, authorized to receive them,
upon their requisition. This law was immediately put into ope-
ration, but all the benefits to be derived from its provisions, have
not yet been fully realized; and it is to be regretted that when
this subject was under consideration by your predecessors, it was,
not thought advisable, to subject the entire, system to a thorough
revision. The various License laws, now in existence, are scat-
tered over the Statute Book from 1823 to the present time. Ma-

ny of them are susceptible of conflicting interpretations, and are
construed differently in different parts of the State, and tend
rather to embarrass than aid the Department. If at all practical
ble, the whole system should be made the subject of a single law,
and all License's, of every character, issue from this office. It
would produce greater uniformity, and prove a convenience,
to the Clerks, if their returns for Licenses could be made at
the same time they are required to Account for Stamps, &c. &c.
At the semi-annual return in June, this is the case; but the act
of 1853, chapter 86, heretofore alluded to, changed the time of
making these returns to December, instead of November, as
heretofore; while all other accounts are required to be trans-

mitted and settled in the preceding month. Should this
subject engage the attention of the Legislature, I would re-
commend that the semi-annual returns, and payments for all
purposes, be made to occur on or before the 15th of June and
December, respectively. .This would not only divide the year
equally, but also afford to the Clerks greater leisure in the pre-
paration of their accounts, as the Circuit Courts most generally
complete their sessions, by the first of each of those months.

By Chapter 337, of 1852, it is made the duty of the Comp-
troller, as early as practicable after lie shall have received the
returns of the Valuation and Assessment of Property in the
several Counties of this State and the City of Baltimore, to
prepare a condensed statement, exhibiting under appropriate
heads, the amount of such valuation in each of said Counties
and City, and the aggregate amount of property assessed, as
aforesaid, and report the same to the General Assembly, at its
next Session.

Statement N. is referred to as a compliance with the above
requisition, an examination of which, will show the various classes
of property in each County and the City of Baltimore, with the
3