COMPTROLLER OF THE TREASURY. XV

without farther litigation. It is hoped that the Northern Central
Railway Company will soon adopt the same course. The case
against the Baltimore and Ohio Rail Road Company, for the re-
covery of its indeibtedness for State taxes on its gross receipts, will
be brought by the Attorney General to an issue, at the January
term of the Superior Court for Baltimore city. These Companies
can hardly fail to be convinced that their best interests will be con-
sulted, by submission to the laws of the State. Antagonism to the
eminently just demands of the State, that these corporations shall
help to bear the burdens of the State government, by which their
interests are protected, and from which they derive their corporate
powers and many privileges, will, I have reason to hope and be-
lieve, not be persisted in much longer.

The assessment of Railroad property, for county and municipal
purposes, as directed by the Act of 1876, chap. 159, has been made by
the assessors, and will be completed by the Boards of Control and
Review and County Commissioners and Appeal Tax Court, In
order to ascertain the progress of this work, and with a view
to establish uniformity, as nearly as may be, in the valuations
of the lands and improvements constituting the road-beds of
the large railroads, I sometime since, addressed a letter to
the different Boards of Control and ^Review, requesting there
to furnish me with the valuations in the different counties and
the City of Baltimore. From the returns made by the different
Boards, it was manifest that considerable inequality existed in
the valuations in different counties, and with a view to correct
this inequality, I requested that a deputation of the Boards in
the counties, through which the large railroad lines run, should
be held at Annapolis on yesterday for conference on this subject.
The meeting took place, as you are aware, and continued its
session until to-day, and I have every reason to think that the
inequality will be corrected, and uniformity and fairness in the valu-
ations will be established.

NEW ASSESSMENT.

The general valuation and assessment of the property of the State,
under the Act of 1876, chapter 260, is not yet completed, and it is
therefore impossible for me to lay before you the result of the labors
of the Assessors and Boards of Review. Information received from
the different counties and City of Baltimore, leave no doubt, how-
ever, that the basis of taxation will be largely increased. Much
property which hitherto, has escaped taxation, has, under the oper-
ation of the law, been added to the lists, and although values have