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REPORT OF THE COMPTROLLER OF THE TREASURY. xi
and in order to show what the State has been and is now doing to
foster public schools, I respectfully submit the following statement,
showing the amounts disbursed; not including appropriations to
certain colleges, save for years 1896, 1897, 1898:
|
Years.
|
Public
School
Tax.
|
Free
Books.
|
Free
School
Fund.
|
Academic
High
Schools.
|
Man. Tr.
Indust'l
Schools.
|
Totals.
|
|
1896............
|
$591,753 00
|
$150,000
|
$47,055 36
|
$46,675
|
|
$835,483 36
|
|
1897......... .
|
496,224 79
|
150,000
|
43,067 34
|
44,875
|
|
734,167 03
|
|
1898............
|
827,366 71
|
150,000
|
43,098 77
|
51,000
|
|
1,071,465 48
|
|
1899 ............
|
736,663 63
|
150,000
|
45,778 64
|
29,000
|
3,000
|
964,442 27
|
|
1900............
|
785,680 42
|
150,000
|
44,371 25
|
33,800
|
4,500
|
968,351 67
|
|
1901...........
|
720,455 85
|
150,000
|
49,898 87
|
31,800
|
7,500
|
969,654 72
|
|
1902.......... .
|
747,553 77
|
150,000
|
49,898 87
|
31,600
|
25,500
|
1,004,552 64
|
|
1903........
|
734,683 05
|
150,000
|
49,992 24
|
37,600
|
30,000
|
1,002,275 29
|
|
1904....
|
757,827 19
|
150,000
|
49,628 54
|
31,500
|
31,500
|
1,020,455 75
|
|
1905 ...........
|
1,195,565 22
|
150,000
|
48,566 49
|
32,500
|
32,600
|
1.459,231 71
|
|
1906 ............
|
1,105,405 69
|
150,000
|
50,980 14
|
34,950
|
38,700
|
1,379,135 83
|
|
1907 ...........
|
1,100,907 50
|
150,000
|
51,348 19
|
31,150
|
43,500
|
1,376,905 69
|
This fund will be largely increased during the present year, for
the reason of a successful suit by the State of Maryland against the
City of Baltimore for a portion of the State tax withheld on City
Loans for the years 1902 to 1906 both inclusive. Article 81 of the
Code of Public General Laws requires the City of Baltimore,
through its Register, to pay the State tax on the City's stock loans
for the holders thereof, and directing its collection from them by
the City by deducting it from the interest due and payable thereon
to them. The Appeal Tax Court held that the City could not be
required to pay the tax on any City stock held by National banks
and corporations created by this State, which pay State taxes on
their capital stock, or by Savings Banks, which pay State taxes on
their deposits. Therefore, in making out and transmitting to this
office the list of holders of City stock, they omitted the stock held
by said corporations. Suit was instituted by the State in the
Superior Court of Baltimore City, the case being finally heard by
the Court of Appeals and a decision rendered, December 21, 1906,
in favor of the State, whereby the City will pay into the State
Treasury, in principal and interest, the sum of $151,352.95;
$83,186.30 of which will be credited to the Public School Tax.
STATE CARE OF INSANE.
The Legislature of 1904, by Chapter 421, enacted a law with
possibilities so portentous that I deem it my duty to call your
attention thereto. Section 2 provides, "From and after the first
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