REPORT OF THE COMPTROLLER OF THE TREASURY. vii

becomes, in some instances, a lien upon property, as, for
example, the Tax on Collateral Inheritances. Every of-
ficial should be compensated fairly and equitably, accord-
ing to the service rendered, but when the compensation is
more than this, the same is exorbitant, and is made at the
expense of every taxpayer, and is derogatory to the Treas-
ury of the State. Such statutes should unquestionably be
repealed. Were this law not in effect, we should have re-
ceived during the present fiscal year, in round numbers,
the sum of $233,000.00, as against $184,000.00.

DISBURSEMENTS.

In statement " B " is shown in detail the character of
disbursements and the various Acts under which the same
are drawn, aggregating $3,286,1.01.50, or in excess of the
year previous by $255,141.92, leaving a balance in the
Treasury proper at the close of the fiscal year of $560,-
351.30. While the disbursements during this period are
largely in excess of those of last year, as is true of every
legislative year, yet such increase is mainly due to the
expenses of the Legislature of 1898, and the payments
under the Military Emergency Fund, the latter aggregat-
ing $122,781.30. This sum was disbursed under Chapter
380 of.the Acts of 1898, entitled "An Act to appropriate
a certain sum of money for the use of the Governor of
Maryland, for expenses connected with organizing, arm-
ing, equipping and maintaining and completing the or-
ganization, armament and equipment of Maryland troops
for the service of the United States and the State of
Maryland, in the event of war."

Shortly after the above Act was approved, war was
declared by the United States against Spain, and then the
sons of Maryland, with true devotion to the flag of this
nation, and ever ready to aid in humanity's cause, placed
their lives at their country's service. It therefore became
necessary to properly organize, arm and equip them. .
While the above Act carried an .appropriation of $200,-
000.00, yet less than $125,000.00. has or will be expended,
the most of which, I am informed,, will be returned.to the
State by the general Government of the United States.

ESTIMATES.

The probable receipts into the Treasury during the fis-
cal year 1899 are clearly shown in Statement "C," amount-
ing to $2,912,829.18. In this statement will be found the
item, "Military Emergency Fund," $93,186.88, as the
probable amount to be refunded to the State by the General