REPORT OF THE COMPTROLLER OF THE TREASURY. XI

fiscal year become available on the first day of October, there-
fore the whole amount should be paid on that date, unmindful
of the fact that all appropriations from ordinary receipts are
made subject to the condition of the Treasury at any time
during that year.

DEPENDENT INSANE.

Chapter 435 of the Acts of 1908 requires that from and
after the first day of January, 1911, the State shall be charged
with the maintenance and care of the Dependent Insane, as
follows:

"From and after the first day of January, 1911, the State
of Maryland shall be charged with the maintenance, care, con-
trol and treatment of all dependent insane persons who are at
that time residents of the State of Maryland, and as soon as
practicable after the said first day of January, 1911, the State
Board of Lunacy shall transfer from the several county's alms-
houses and county and city asylums to one of the State Hospi-
tals for the Insane such dependent insane persons who are
residents of the State of Maryland as in the judgment of the
said Board of Lunacy should be so removed; and all such
dependent insane persons after their removal to one of the
State Hospitals for the Insane shall be maintained therein at
the expense of the State. * * *"

This measure has my entire endorsement. You will observe
that said Act makes no appropriation whatever to carry into
effect its provisions. Indeed, if the provision were so made,
the receipts of the Treasury would not warrant such a large
expenditure. Therefore to make said Act effective, in my
judgment, three propositions present themselves, viz: The ordi-
nary revenues must be increased, or the demands now upon the
Treasury must be very materially reduced, or there must be a
direct tax levied specifially for this -purpose.

REASSESSMENT OF PROPERTY.

The assessable basis of the State for the year 1909 was

$820,831,339. The last general assessment throughout the

State was made in 1896, or thirteen years ago, and by taking