xiv REPORT OF THE

Circuit Court for Allegany county, and judgment being rendered
against the State in that Court, an appeal was taken to the Court of
Appeals, and the case has been argued, and the decision of that
Court, in regard to the law of 1872, is expected to be published in
time, to enable the Legislature to act advisedly in regard to the
said tax law. I have every reason to believe, that no taxes ever
imposed by law, have met a more hearty approval by the people,
than the tax on coal, and on the gross receipts of Railroad
Companies. If there be any defects in the present law, prescribing
the tax on coal produced, so as to render it ineffective, it is hoped
that the same will be remedied by the action of your Honorable
Bodies at the present Session. The immense amounts paid by the
people of the State, to works of internal improvement, to render
available the coal property, justify the imperative demand, that
some contribution shall be made by that now well developed and
aggrandized interest, towards the support of the State Treasury.

STATE TOBACCO INSPECTIONS.

Table No. 8, exhibits the receipts and disbursements on account of
State Tobacco Inspections, for the fiscal year ended 30th Septem-
ber, 1873.

The gross receipts at the several warehouses for the fiscal year,
were $123,423.71, an increase over those of the fiscal year 1872, of
$18,519.95. The disbursements during the same period, exclusive
of the salaries of Inspectors and Supervisor, were $114,321.14, leav-
ing the balance of $9,107.57, which, added to the amount due from
tobacco inspections, 30th September, 1872, and paid during the fis-
cal year 1873, viz: $4,448.76, makes the total net receipts $13,556 33.
The salaries of the Inspectors and Supervisor for the year, amount
to $15,000.

Table No. 9, exhibits receipts from various officers amounting in
the aggregate, to the sum of $22,467.19. Of this sum, $8,777.34
was from the State Live Stock Scales. A- considerable sum is still
due from Charles E. Maguire, late weigher of Jive stock, for which
the State's Attorney of Baltimore City has been requested to bring
suit, the exact amount of which has not been ascertained, no return
having been made by Mr. Maguire for part of the time be was in
office. The present weigher of live stock has reported very large
expenditures in paving and fixing the cattle pens and yards. If
these improvements are completed, the revenue from this source will
probably go considerably beyond the estimates made in statement "C."

The receipts from the Land Office show a steady increase, and
the importance of that position, under the management of the present