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The loss which accrues to the State from the taking of irresponsible
Sureties, suggests the propriety, as a measure of precaution, of the passage
of a law, requiring the Securities on the Bonds of Clerks of Courts
Registers of Wills, and other Officers, who receive the State Revenue, to
make oath, or affirmation, at the time of signing such Bond, that he or
she is worth, above his or her just debts, some specific sum,—to be stated
in the affidavit or affirmation,—and the sums so sworn to should, in the
aggregate, exceed the penalty of the Bond. This would be some check
to the taking of inadequate security. Such are the requirements of the
law in relation to the Bonds of the Comptroller and Treasurer, and no
reason can well be offered for making a distinction in favor of other
Public Officers.
REVENUE FROM REGISTERS OF WILLS,
The Revenue received from the bands of Registers, of Wills, being
mainly for Tax on Commissions of Executors and Administrators, and on
Collateral Inheritances, amounted in the aggregate, during the fiscal
year, to $79,863.33, of which $45,006.84 were for the first named Tax,
and $34,623.37 were for the last named Tax; the balance being on
account of Tax upon Offices and Interest: as will be seen by reference to
Statement No. 10.
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There was received during the preceding fiscal year, ending 30th Sep-
tember 1853, on similar accounts, the sum of $43,823.25; and in October
and November succeeding, the additional sum of $10,590.59, which
with $9,683.29 paid by the Register of Wills for Baltimore City, in
December, and included by the late Comptroller in his summing up the
12 months' receipt on this account, made an aggreagate of $64,097.13.
It will be seen, therefore, that the receipts from these sources for the
fiscal year just ended, exceed the receipts for the preceding 12 months, in
the sum of $5,765.20.
It is believed, this branch of the Public Revenue will yield more each
succeeding year, as the property and wealth of the community increase,
and business expands.
Some suggestions in relation to a more stringent and uniform system in
the collection of these Taxes, will be offeree to the next Legislature.
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