COMPTROLLER OF THE TREASURY. XVII

past to tax the non-resident trader, so as to make him
contribute equally with the resident trader, for the
privilege of selling merchandize in this State. Every
plan adopted, so far has failed.

The present general license is open to evasion, and
the State has not only lost considerable revenue by it in
the past, and is likely to continue to do so in the future,
unless some remedy is adopted, but it gives the non-
resident trader an advantage over the resident traders

of this State.

I hope that some plan may be suggested, by which
this discrimination against our merchants can. be effec-
tually remedied.

In this connection I will also call your attention to
the Marriage License Tax. While it is an easy way to
raise some $25,000.00 annually, and at one time was of
great service to the State in its effort to raise the neces-
sary revenue to carry on the government, yet I trust that
time is now past never to return. In deference to a
sentiment that is endorsed, by a large portion of the
people of the State that marriage should be encouraged,
rather than restricted, even by the imposition of the
tax of four dollars, I would suggest, that the license

-for marriages be reduced to the sum of fifty cents,
which, together with the clerk's fee for issuing, would
make a total cost of one dollar.

" Table No. 2 " gives in detail the receipts into the
"Treasury from Registers of'Wills on accounts therein
stated for the fiscal year, 1885, to be $192,916.04, being
$9,785.98 less than they were for the fiscal year, 1884.

TOBACCO INSPECTIONS.

" Table No 8," shows that the receipts into the Treas-
ury during the fiscal, year just closed from inspection of
tobacco, amounted to $76,554.11.

It also shows that the disbursements for the same
period, amounted to $71,456.47.

This sum does not include the salaries of the inspec-
tors, but they are paid out of the State Treasury.