viii

gence and effect." No information has been received, after
repeated inquiries, to indicate that these instructions have
been complied with.

In cases of this kind, the State would be greatly benefited
by the passage of a law empowering the Comptroller, or the
Governor, upon the representation and at the request of the
Comptroller, to employ counsel to prosecute the claims of
the State.

REVENUE FROM REGISTERS OF WILLS.
During the fiscal year, the Registers of Wills have paid
into the Treasury $67,278.04, being an increase of $6,771.52,
as compared with the year preceding.

An inspection of STATEMENT No. 8, shows that the sum of
$40,123.23 was received from Tax on Commissions of Exe-
cutors and Administrators, and $27,154,81 on Collateral
Inheritances.

It gives the Comptroller pleasure to testify to the almost
universal efficiency of this class of public officers.

The Comptroller is obliged to report the Register of Wills
for Caroline County in default, for balance of revenue in his
hands to the 1st of June, 1855, ($43.03,) and to the 1st of
December, 1855, ($196.50.) It is alleged that a portion of
the sum due, as stated above, has been paid to the State's
Attorney for that County, under the impression that his
receipt was a sufficient release.

The erroneous opinion frequently entertained by revenue
officers, that the receipt of a State's Attorney, upon a claim
in his hands for suit, is binding upon the State, and releases
the debt, has been productive of much trouble .and diffi-
culty, and this Department has, therefore, endeavored, as far
as possible, to correct this opinion.

AUCTION DUTIES,

The returns made by the several Auctioneers in the City
of Baltimore, during the fiscal year, amounted in the aggre-
gate to $16,886.73, as appears in STATEMENT No. 11.

In accordance with Chapter 266 of the Acts of 1853, the
proceeds of these Auction Duties are appropriated to the