COMPTROLLER OF THE TREASURY XI

the moneys were derived to make said payments. There is still due
to tho Treasury proper, for advances made in former years for the pay-
ment of bounties, the sum of $496,483.20.

PENSIONS.

The amount expended under this head, during the fiscal year, was
$49,200, being less than the amount expended during the fiscal
year 1872, by the sum of $7,923.20.

The accompanying tables, from 1 to 13, inclusive, show in detail the
various receipts into the Treasury, from all sources during the fiscal
year. The receipts from Clerks of Courts, contained in Table No. 1,
amounted to $478,590.98, exceeding the amounts received from simi-
lar sources, in 1872, by the sum of $3,046.78, and being less than those
of 1871, by the sum of $6,276.60. This diminution since 1871, has
occurred, notwithstanding the increase of revenue from licenses gen-
erally, arid is owing entirely to the failure of the law imposing a
license tax on sample traders. The amount received from this source,
in 1871, was $44,253.00. The Act, under which this sum was
received in 1871, was rendered ineffective by being made to discrimi-
nate in the matter of licenses, against residents of other States of the
United States—the Constitution of the United States declaring that
"the citizens of each State shall be. entitled to all the privileges and
immunities of citizens in the several States."

This discrimination was entirely unnecessary, and an amended Act
was presented to the last Legislature, but for some reason failed to
become a law. The failure to pass such a law, is in effect a direct dis-
crimination against such of our merchants as keep their stocks of
goods within the State and liable to taxation. I can see no reason
why a trader who sells for profit by sample, but takes care that his-
stock of goods shall be kept beyond the taxing power of the State,
shall be able to sell without license, when a license tax is required, and.
penalties are imposed upon the failure to pay it, upon all traders bona-
fide paying taxes on their stocks of goods to the city or county its
which they are located, and also to the State, for an equal privilege-
In other States, sample merchants, keeping their stocks of goods out-
side of the State, are required to pay a heavier license tax than those
whose stocks of goods arc subject to State and city or county taxa-
tion, and I can see no possible reason why such should not be the case in
this State. I therefore recommend that a license tax be provided by law
for all merchants selling by samples, and that a provision be incor-
porated into the License Laws, requiring all merchants obtaining the
ordinary traders' license to declare upon oath, that the stock of goods
from which they expect to sell is located within the city or county in