COMPTROLLER OF THE TREASURY. XI

Comptroller, and of imposing a fine to operate periodi-
cally upon the tardy tax-payer, being the opposite of the-
present plan, might work opposite and more satisfactory
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 re-
sponsible for its payment. This plan works well, notably
in Massachusetts. There may be some hesitancy in in-
augurating this system in this State, as great complaint
is already heard, among the people, in regard to the mu-
nicipal management of taxation, and the priority of pay-
ment to the State, which the system imposes, may render
it unpopular. As, however, its efficacy has been demon-
strated elsewhere, that should commend it to considera-
tion here."

A correspondence with the State's Attorneys, in those
counties of the State where these claims have been long
outstanding, discloses that the most of them are insolvent,
and in Baltimore City where they amount to $337.054.89,
and are transferred to each succeeding collector, and
where the collections of recent years have been prompt,
they are diminished but little.

The receipts from the gross receipt tax on railroads,
were $43,364.46, and from the direct tax on other incor-
porated institutions, $63,811.07, aggregating $107,175.53,
Corporations are the creatures of the State, and prover-
bially wealthy; but the taxes they pay, for the support
of the government, which fosters and protects them, are
far short of being commensurate to the wealth they em-
body.

In 1878, the office of Tax Commissioner was created,
and the especial duty of assessing corporations assigned
to it. Since then, their assessable basis has been consid-
erably enlarged, but much legislation is needed to place
them within the sphere of equalized taxation. I recom-
mend, that the assessment of railroad companies be
transferred to that department, where it properly belongs.
This duty now devolves upon the comptroller, who was
not intended to be made an asssessing officer. (See Consti-
tution, Article 6, section 2)