COMPTROLLER OF THE TREASURY. XVII

same, and enforcing the payment, by the various stockholders, of the
State taxes due on their shares of stock so omitted as aforesaid. As
the holders of stock in National Banks have extraordinary privileges,
rendering that species of property superior to all other in point of pro-
ductiveness, it is submitted, that justice to the holders of other proper-
ty, paying State taxes, would require that due diligence be used to com-
pel the payment of the State taxes due from this source. I therefore
recommend the passage of a law directing the assessment to the various
holders of the shares of capital stock of the several banks, named in
Tables 18 and 19, for the different years for which the same may be
due, and giving power to the Collectors of State taxes in the city or

county, where said shares are assessable respectively, to enforce the
payment of the same, by process of attachment. The other National
Banks, not mentioned in Tables 18 and 19, have paid the State taxes
for their several shareholders, without requiring suit to be brought

against them.

Table No. 20, shows a large amount of arrears of taxes due from
various State corporations, amounting to $67,429.08. Some of these

are solvent and can be collected by suit under the powers now given
by law for that purpose. A number of similar claims have been col-
lected during the fiscal year.

TAXES ON GROSS RECEIPTS OF RAILROAD COMPANIES.
Under the Act of 1872, Chapter 234, levying a tax of one-half of
one per cent, on the gross receipts of all Railroad Companies in this
State, only one year's taxes have as yet become due. The several

Companies have made the return of their gross receipts as required by
law, except the Annapolis and Elkridge Railroad Company, which
has refused to do so, and suit has been ordered against the president

of that Company for the penalty prescribed in the Act, for failure to
make said return. A number of the Railroad Companies incorporated
at a later period, have paid their taxes according to law, but others,

claiming to be exempt from every species of taxation, have failed or re-
fused to pay the taxes accrued under this Act. Not wishing to bring
unnecessary suits, I have ordered suits to be brought on the accounts of

taxes due from the principal Companies claiming this exemption, but
have not, as yet, been able to get one of the cases brought to trial.

Suits have been ordered against the Northern Central Railway Com-
pany, the Philadelphia, Wilmington and Baltimore Railroad Com-
pany, and the Baltimore and Ohio Railroad Company. I do not an-
ticipate trouble in collecting the taxes from the other roads, if the
Courts enforce the payment of the taxes on the part of those against
whom suits have been brought. The people of the State demand that
2