COMPTROLLER OF THE TREASURY xili

arrears now due are settled, and that both roads should be taxed alike
on their gross receipts.

The Susquehanna and Tide Water Canal Companies are in arrear
for the interest due 1st January, 1874, having paid the interest due
July 1st, 1873, since the close of the fiscal year.

Table No. 6, shows the amount of receipts during the fiscal year,
from tax on the State stock. No payment of the State tax on the
stock of the city of Baltimore, duo under Section 100, of Article 81 of
the Code of Public General Laws, for the year 1873, appears in this
table, not having been made until after the close of the fiscal year.
INCORPORATED INSTITUTIONS.

Table No. 7 exhibits, in detail, the amounts received from State
tax on the capital stock of Incorporated Institutions. The total
amount thus received, is $77,868.47, being larger than receipts of
1872, by the sum of $24,224.83, and greater than those of 1871, by
the sum of $24,705.98, notwithstanding that in the receipts of the
latter year, the State tax on the capital stock of all the actively en-
gaged Coal Companies, was included in the amount.

The Act of 1872, Chapter 274, having prescribed that Coal Min-
ing Companies, bona fide, working their mines, should pay a tax in
the nature of a license tax, on the coal produced, before removal
from the mines for sale, of course, no receipts from active Coal
Companies are included in the receipts of the State tax on incorpo-
rated institutions for the last fiscal year, nor in those of 1872. The
large increase in the receipts from these institutions, evince the
wisdom of the Legislature in providing that the travel expenses of
the Comptroller, when necessarily engaged in personal examinations
into the condition of these institutions, should be paid out of the
Contingent Fund. The provisions in the Acts of 1872, making ap-
propriations for the support of the State Government, enabling these
expenses to be paid, have rendered it possible to the Comptroller to
obtain information which will contribute largely to a satisfactory ad-
justment of the taxes due from these bodies. A large amount is due
from the Cumberland and Pennsylvania Railroad Company, for
taxes upon coal received by them from the various active coal produc-
ing Companies, amounting, on the 30th September 1813, to the sum
of $72,767.06.

The Cumberland and Pennsylvania Railroad Company, having
failed to pay over to the Treasurer of the State, the amount of coal
tax received from the Coal Mining Companies for the quarter ending
30th June, 1872, suit was brought against that Company, in the