REPORT OF THE COMPTROLLER OF THE TREASURY. XI

ASSESSMENT AND LEVY OF 1902.

A perusal of statement "K" will demonstrate a healthy increase
in the assessable value of the State, the same having increased dur-
ing the year $23,045,395, $17,543,629 in the City of Baltimore,
and $5,501,766 in the various counties, the total assessed value for
State Levy being $666,857,803.

PUBLIC SCHOOL TAX.

Statement "L" shows the receipts and disbursements on account
of this tax during the fiscal year. The receipts during the year
were $721,447.93, which added to the balance on hand October i,
1901, of $356,814.63, aggregate $1,078,262.56.

There was disbursed during the same period $747,553.77, leav-
ing as a balance on hand October I, 1902, $330,708.79.

The apportionment of this tax is made by the Comptroller quar-
terly, viz., October I, January I, March 15 and June 15, as pre-
scribed by Section 103 of Article 77 of the Code of Public Gen-
eral Laws. Sections 98 and 102 of said Article prescribes the
manner of such apportionment. The same construction has been
placed upon such statute by every Comptroller since 1872, the
time of the enactment of the law, and every apportionment for
thirty years has been made according to such construction. Dur-
ing the year a writ of mandamus was issued against the Comp-
troller, in the Circuit Court for Anne Arundel County, directing
a different mode of apportionment.

The result was a dismissal of the writ by a unanimous court.

FREE SCHOOL BOOKS.

In statement "M" is shown the receipts and disbursements on
account of this fund, together with a summary showing a deficit
of $190,300.55 to the Treasury since 1896, at which time the fund
was established.

STATE TOBACCO INSPECTIONS.

In table No." 7 is shown the operations of the State Tobacco
Warehouses. The gross receipts during the year were $56,231.77,
disbursements during the same period $55,199.34, leaving as net
revenue $1,032.43.