COMPTROLLER OF THE TREASURY. XXI

people, it was not thought advisable to pass a new as-
sessment law when changes in the Constitution of the
State might render much of the work useless and
nugatory.

TOBACCO INSPECTIONS.

"Table No 8" gives the receipts and disbursements on
account of the State Tobacco Inspections.

The gross receipts of the five Tobacco Warehouses
for the fiscal year, 1886, amount to $73,850.67, while the

disbursements by the Inspectors for the same period
for the pay of screwmen, laborers and clerk hire, &c.

amount to the gross sum of $69,957, .39, leaving as the
net earnings of the Warehouses for the year the sum of
$3,893.28.

There was received during the year balances due for
the fiscal year, 1885, amounting to the sum of $727.24,
which added to the net earnings make the aggregate net
receipts for the fiscal year, 1886, amount to $4,620.52.

The disbursements do not include the Inspectors'
salaries which are paid under the law out of the State
Treasury, amounting to the sum of $9,000.00.

The system is therefore a tax upon the Treasury for
the year to the amount of $ 4,379.48.

This should not be the case. The gross receipts of
these Warehouses amount to quite a large sum and
should pay every item of expense connected with. In-
spection.

The salaries of the whole Judiciary and all the State
officers, including clerks and employees, exclusive of the
Fishery Force, only amount to about $115,000.00, and
yet five Tobacco Warehouses in Baltimore city, with re-
ceipts aggregating nearly $75,000.00 cannot be run with-
out being a charge upon the State Treasury.

This condition of things is not new. It has existed
for a number of years. I brought the subject to the
attention of the Legislature in my Report to that body
at its last session, and suggested the passage of a law
relieving the State Treasury from every tax growing out
of the inspection of tobacco.