REPORT OF THE COMPTROLLER OF THE TREASURY.

By a closer examination of said statement, this gain
becomes apparent by a comparison with the same state-
ment for the fiscal year of 1897. The amount received
from collectors of State taxes during the present fiscal
year, aggregates $1,092,899.85, the largest in the history of
the State, as against $1,019,631.76 for the year previous, or
a gain of $73,268.09; and that, too, notwithstanding the
very large increase in the gain of the preceding year of
$175,011.41, while the gain from Tax on Incorporated Insti-
tutions and Tax on Baltimore City Stock, is $10,753 49 and
$1,915.23 respectively ; hence the total gain during the
year from direct taxes aggregates $85,936.81, an augmen-
tation specifically dedicated to and used by the Sinking
Funds, Free Books and the Public Schools" of the State.
This increase was made possible by the prompt collection
of the State's revenues above referred to, as is very
thoroughly demonstrated by the balances due by collec-
tors, aggregating $582,118.52, as against $685,551.06 for
1897, or $103,432.54 less than at the same period last year,
while the balances due by Incorporated Institutions show
also a decrease amounting to $2,349.52.

Another gratifying exhibit is also shown in the in-
crease of $18,344.02 in Excess of Fees of Office, and of $20.-
498.03 from Tax on Gross Receipts of Corporations ; the
total receipts from the latter amounting to $191,038.98.
Even this large amount is not what it should and would be,
if it were not for special exemptions granted by the Legis-
lature in the years past to sundry corporations. It cannot be
denied that real estate bears the burden of taxation, which
many holders thereof have indeed found onerous, and were
it not for such exemptions, and all corporations were com-
pelled to pay their fair and just share of the burdens of
taxation, our tax rate could soon be materially reduced.

During the year the several Registers of Wills paid
Into the State Treasury the sum of $184,155.44, or a gain of
$83,404.06 over the year previous. Prior to the year 1892
all Clerks of Courts and Registers of Wills were allowed a,
commission of 5 per cent, upon all State moneys collected
by them, save and except the Clerk of the Court of Com-
mon Plea's," whose commission was and still remains 1 per.
cent—a very fair and reasonable compensation to all for
the labor and responsibility of handling the State's money.
By reference to Chapter 564 of the Act of 1892, you will
find these rates of commission changed, in so far only as
they relate to Registers of Wills. By that statute they are
allowed a commission of 25 per cent, upon such collections,
one-fourth of entire amount—a most exorbitant rate, in
my opinion—and this tax can only be paid to the Regis-
ters ; must be paid within a specified time, and if not paid