REPORT OF THE COMPTROLLER OF THE TREASURY. xvii

officers and corporations. Your attention is respectfully di-
rected to the balances due by collectors, as shown in Table
No. 13, amounting to $582,118.52, as against 8685,551.06 for
the same period last year, or a decrease of $103,432.54. In
this table you will also observe that, with one or two ex-
ceptions, those counties having several collectors are
further in arrears than those in which the collections are
in the hands of one person, and far better results have
been obtained where one person alone was responsible for
such collections.

Notwithstanding the provisions of the Constitution,
many local laws are now upon the statute books allowing
discounts and "extending the time for the collection of
taxes," other than as authorized by the general law.
Such laws are perplexing and cumbersome to this depart-
ment, and, in my opinion, clearly in violation of Section
33 of Article 3 of the Constitution. All these laws
should be repealed and a general Treasury law be enacted
for the whole State, experience having demonstrated that
this is the safest and most speedy method of collecting
the State's revenues.

Believing that the interest of the State demanded a
more thorough and personal inspection of the books and
accounts of State officers handling public funds, as well as
various institutions receiving State aid, than it was pos-
sible for me under existing statutes to give ; for while
large powers are given me under Section 2 ef Article G of
the Constitution, yet I do not construe such statute as con-
ferring upon me sufficient authority to personally examine
a State office, such as offices of the Clerk of a Circuit Court
or Register of Wills, in order that I might inquire under
oath into the condition of the affairs of such offices, their
method of doing business, how the moneys received by
them are, expended or applied, and whether or not they are
complying with the several provisions of law. Besides, to
make such examinations throughout the State by the
Comptroller himself, would be a physical impossibility.

The Legislature of Maryland at every session appro-
priated thousands of dollars to various charitable, State
and reformatory institutions, many of which, indeed most
of which, are not required to make any report of moneys
so appropriated. The only examination to which they are
subject is by a committee from the Legislature, and that
not very thorough These institutions should, in my
opinion, be subject to a very thorough examination, the
result of which should be reported in detail to the Comp-
troller, in order that he may intelligently advise the Legis-
lature of the wisdom of such appropriations.

That a rigid and careful examination should be made