xii REPORT OF THE
work opposite and more satisfactoiy results. I submit it to
the consideration of the General Assembly.
In some of the States the State levy is imposed upon and
apportioned among the municipalities, and they are required
to see to its collection, and are held directly responsible for
its payment. This plan works well, notably in Massa-
chusetts, There may be some hesitancy in inaugurating
this system in this State, as great complaint is already
heard, among the people, in regard to the municipal man-
agement of taxation; and the priority of payment to the
State, which the system imposes, may render it unpopular.
As, however, its efficacy has been demonstrated elsewhere,
that should commend it to consideration here ; and I respect-
fully concur with the Governor in calling the attention of
the General Assembly to this mode of obtaining the State
levy.
The State Tax Commissioner has been diligent in his assess-
ment of corporations. ''Table D" of his report shows the in-
crease in the basis of assessment of corporations in 1879 over
1878 to be $5,660,065.76, and over 1877 to be $12,334,763.76.
This increase is attributable to his office. I have gath-
ered enough from my connection with the appeals from
his assessments the past two years, and from my ex-
perience as the collector of this tax, to learn and know
that, as a general rule, corporations are unwilling con-
tributors to the State's revenue. As a class they are the
wealthy embodyment of non-taxpaying investments, and
yield only to inquisitorial demands for their assessable
assets. It is eminently proper, therefore, and in the interest
of the State, that there shall be some one assigned to the cul-
tivation and improvement of this source of revenue. The
Tax Commissioner has represented to me that the labors of
his department require that he should have a clerk, and as
no provision was made by the Act of 1878, creating the
office, for such necessary aid, I have, at his request, assigned
one of the clerks of the Comptroller's office, to duty in his
department.
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