14 REPORT OF THE

The receipts from Registers of Wills during the fiscal year, as
shown by Table No. 2, foot up the sum of $76,462.60, which
amount is less than that arising from the same items for last year
by the sum of $26.106.90. This falling off is in the items of Tax
on Collateral Inheritance and Commissions of Executors and Ad-
ministrators in Baltimore City, the returns of which show a de.
crease in these items of $32,753.67. The balance of the State shows
a slight increase in these items over last year.

With very few exceptions, these officers have made their returns
promptly, and to the satisfaction of the Department. In the few
cases, where failures to comply with the law have occurred, the
accounts have been sent to the State's Attorneys for collection.

Table No. 3 shows the amount paid into the Treasury for Di-
rect, Bounty, Public School, Southern Relief and Deaf and Dumb As-
sylum Taxes for the fiscal year to be $737,049.92, exhibiting an
increase over last year, notwithstanding the large diminution of the
basis of taxation of $43,144.75. This exhibit is the most satisfac-
tory ever made by the Collectors of Taxes since the establish-
ment of this Department, and it is due partly to the legislation of
1870, making it a criminal offence to detain the money of the State
after collection, and partly from increased diligence and attention on
the part of the Boards of County Commissioners, in the selection of
good and efficient Collectors. Some of the counties deserve especial
commendation in this regard. Charles County, for instance, has paid
the entire levy of 1870 and that of 1871, with the exception of a
small balance left to cover insolvencies, &c. The counties of Cal-
vert, Anne Arundel and Kent have settled their accounts for 1870,
while Cecil and Howard have merely a trifle left to cover insolven-
cies ; and Montgomery, with the exception of one District, makes a
like exhibit. The other counties of the State show favorably with
any former year in the records of this office.

Table No. 4 shows the receipts into the Treasury from Auction
Duties and Licenses to Auctioneers. The Legislation of the State
on this subject is very obscure and unintelligible, and demands
amendment. The exception in the Act of 1868, ch. 171, Sec. 87,
Is unnecessary, and in fact mischievous in its effects, and enables
those Auctioneers who are anxious to evade the Tax, to do so with-
out the possibility of detection by this Department. I therefore
recommend that the section be repealed, and re-enacted without the
exception.

Table No. 5 exhibits the receipts, during the fiscal year, from