COMPTROLLER OF THB TREASURY. XXV

ing the past summer, with, a view to learn as much as possible
of the practical operation of the plan adopted in those States.
The plan adopted in Massachusetts, I have no doubt, is the
most perfect of any system in the country. I conferred fully
with the authorities of the State of Massachusetts, and the
City of Boston, and found that they regarded the system of
ten year general assessments as obsolete and nnworthy of
consideration. The annual correction is in their judgment,
after many years experience, the only one which can be con-
sidered as approaching perfection, or that can be relied on to
do justice and maintain the equality of taxation. I have
devoted much time and study to the details of the system
adopted in that State, and think some of its features may be
introduced in Maryland, with the effect of producing equality
of taxation, and at the same time a saving of expense.—
The amounts expended by the State, and by the several
Counties and City of Baltimore, in making the general
assessment under the Act of 1876, Chapter 260, were as
follows:

Amt. expended by the State in Printinjr Blanks, Books, &c| Amt. expended by Allegany County, Salaries and Expences, " Anne Arundel County........................ Baltimore City........................... .. Baltimore County.................... .....;,. Calvert County..........................::.... Caroline County.. ............................... Carroll County........................................ Cecil County............................ Charles County..................................... Dorchester County.............................. Garrett County .............. ..................... Frederick County. ................................. .. Harford.. .................................... Howard County.. ................................... . Kent County........................................ Montgomery County. .............................. Prince George's County........................ . St. Mary's County............................... " Somerset County. ................................. " Talbot County ........................................ " Washington County......................... " Wicomico County.................................. '" Worcester County..................................

7,487 02 8,280 00 5,830 00 91,448 53 18,925 00 2,510 25 3,900 40 8,917 00 5,641 00 5,000 00 5,486 00 4,665 50 13,653 00 6,608 19 4,182 48 4,078 97 5,669 00 8,691 00 4,826 00 3.934 56 8,855 12 8,066 90 3,226 10 3,918 12

Total cost of milking the Assessment...................

,237,425 04

A comparatively trifling annual expenditure over that now
made in the several Counties and City of Baltimore, will it
is believed, be sufficient to effect an annual correction of the