xii REPORT OF THE COMPTROLLER OF THE TREASURY.

August and September could not be paid until after the reve-
nues were received into the Treasury from the next fiscal year.
Had the moneys come into the Treasury from the general
measurers and inspection tax which we had every reason to
believe would be received, all these demands would have been
promptly met. Under the Act of 1910, Chapter 735, a tax of
two cents per bushel was laid upon oysters as a tax to pay for
the expense of inspection and for the purposes of reshelling; a
small portion of this tax was collected, but in a suit instituted
by 73. E. Foote & Company against my predecessor, the Court
of Appeals declared the Act unconstitutional in so far as it pro-
vided for the collection of a tax, for reshelling. I proceeded
under the Act of 1910, Chapter 413, to collect the tax of one
cent per bushel provided by said Act for the payment of in-
spection of oysters and the same plaintiffs endeavored again
to enjoin the collection, claiming said Act. was also in viola-
tion of the Constitution of the United States. The validity of
this Act was sustained by the Court of Appeals but the plain-
tiffs are pressing an appeal to the Supreme Court. The effect
of this controversy has been to prevent the collection of this tax
upon which alone depends the payment of the inspectors, except
by distraint proceedings against each delinquent; all the large
oyster packers having, it appears, determined to oppose the
payment of the one cent tax. It is also to be borne in mind
that oyster buyers and sellers claim a return of the one cent
per bushel for the reshelling fund which was held by the Court
of Appeals to be unconstitutional, which claim I could not
recognize, as the remedy is in the Legislature. By the Act of
1910, Chapter 413, which was sustained by the Court of Ap-
peals, one-half a cent per bushel is collected by the buyers from
the sellers who receive it for the State and the buyer is taxed
another one-half cent, which makes the one cent tax. When I
came into office I found a very large sum unpaid. I readjusted
the tax at one cent and forced the collection, but, as above
stated, the oyster packers attempted to enjoin me and not only;
attempted to get out of the payment of their one-half cent tax
but to retain the one-half cent they had in their pockets belong-
ing to the State.