20 REPORT OF THE

Table No. 17 exhibits the balances due by Clerks of Courts,
Registers of Wills, Notaries Public, Inspectors, &c., as of the end
of the fiscal year. The amount now due from the Baltimore and
Ohio Rail Road Company, for one-fifth receipts from passengers, is
estimated to be $490,000.00.

This Table also shows the amount which will be owing by the
Susquehanna and Tide-Water Canal Companies, if a foreclosure is
made necessary by failure to comply with the provisions of the Acts
of 1865 and 1860, to be $919,317.92.

Table No. 18 shows an amount due the State for taxes by various
Incorporated Institutions, including sundry National Banks, amount-
ing to the sum of $192,981.55. These accounts are made up from
the best data at the command of the Department. Some of these
Institutions are indebted to the State, in all probability, in larger
amounts than the accounts show; but from the defective means of
arriving at the true assessment, this office is unable to make such a
statement as will do justice to the State, and be beyond cavil and

objection.

Until the financial officers of these Institutions are compelled by
law to report directly to the Comptroller, and to give such informa-

tion as may be desirable, from the books of the Corporations, no
adequate means of true assessment will be attainable.

The same remarks will apply even in a stronger degree to those
Institutions named in Table No. 19—the Department having never
been able to obtain from the county or city authorities the data

necessary to even an approximation of the amount due.

Statements A, B, C, D and E, Part II. of the Appendix of tins
Report, contain a synopsis of the returns of fees and emoluments

of the various officers therein reported.

The amount received from excess of fees of office, during the Fis-
cal year ended 30th September last, was $17,540.81.

NATIONAL BANKS.

The large amount in arrears by these Institutions to the State for
taxes is a subject which peremptorily demands the attention of the
Legislature.

The Act of 1867, Chapter 341, Section 2, enacts, that "all judg-
ments, notes and other securities belonging to any Bank or other
Incorporated Institutions, the capital stock shares where of are sub-
ject to assessment and taxation,"shall be exempted, &c. This and