REPORT OF THE COMPTROLLER OF THE TREASURY. xv

sand dollars of capital employed," thereby subjecting the actual
amount of capital employed to the operations of this tax. Do-
mestic corporations are required to pay taxes upon actual values,
therefore why should there be any discrimination against them
in favor of foreign corporations ?

EXCESS OF FEES OF OFFICE.

Section 1 of Article 15 of the Constitution provides that
"every person holding office created by or existing under the
Constitution or laws of the State (except justices of the peace,
constables and coroners), or holding any appointment under any
court of this State, whose pay or compensation is derived from
fees, or moneys coming into his hands for the discharge of his
official duties, or in any way growing out of or connected with
his office, shall keep a book in which shall be entered every
sum or sums of money received by him, or on his account, as a
payment of compensation for his performance of official duties,
a copy of which entries in said book, verified by the oath of the
officer by whom it is directed to be kept, shall be returned
yearly to the Comptroller of the State for his inspection and
•that of the General Assembly of the State, to which the Comp-
troller shall, at each regular session thereof, make a report
showing what officers have complied with this section; and each
of the said officers, when the amount received by him for the
year shall, exceed the sum which he is by law entitled to retain
as his salary or compensation for the discharge of his duties,
and for the expenses of his office, shall yearly pay over to the
Treasurer of the State the amount of such excess, subject to such
disposition thereof as the General Assembly may direct."

Under the provisions of the above Article of the Constitution,
I beg to call your attention to the statistical reports of the clerks
of courts, registers of wills, State's attorneys, notaries public,
etc., contained in Statements "A," "B," "C," "D" and "E,"
and invite your careful perusal of the same. With one excep-
tion, and that you will find in Statement "A," every officer has
complied with this provision of the Constitution, whereby he is
yearly compelled to pay over to the State the excess of fees of
his office over and above his constitutional salary and the neces-
sary expenses of his office, retaining no moneys on hand at the