xi

officers, on or before a stated day. Upon their failure, a pen-
alty should be imposed, sufficient to insure the prompt per-
formance of this duty. Their entire capital should be
taxed without any deduction except for State or Government
Stocks, and they should not, as now practised, be allowed
credit for mutual investments, subjecting the State not unfre-
quently in this manner to considerable loss.

I would also call your attention particularly to the taxes in
arrears from the city of Baltimore. They now amount, prin-
cipal and interest, to the sum of $328,198.55, and have
been accumulating since the year 1848. One of the difficul-
ties, is the claim setup to commissions on arrearages of taxes
uncollected. The State is made, from want of a prompt per-
formance of duty on the part of the City Collectors, to suffer
a loss, such as is not permitted in other parts of the State.
The sections of the 81st Article of the Code-of Public General
Laws, provides a uniform system for the collection of direct
taxes, and I can see no reason why there should be any ex-
ception to this general rule, This subject was fully discussed
by my immediate predecessor, and I again invite your atten-
tion thereto, as one requiring further legislative action to re-
lieve this Department of the embarrassing attitude of permit-
ting (without some effectual mode of preventing it) the ac-
cumulation from year to year of these arrearages.

The difficulty is not attributable to the present collector—
a most worthy and efficient officer—but arises from the prac-
tice which has grown up, by which State matters are controled
by the ordinances of a mere municipal corporation. That
these taxes should further accumulate without an adjustment
either in an amicable or compulsory mode, will not I suppose
be questioned, while prompt action in the matter might re-
move many difficulties. In connection with this subject, I
would refer to the system of refunding taxes, as practised by the
Appeal Tax Court of this city, being in direct conflict with the
provisions of the Constitution, which forbids the re-payment
of taxes once paid, without a special act of your body autho-
rizing the same.

As one of the means of removing the difficulties above ad-
verted to, I would respectfully recommend that the city of