xvi REPORT OF THE COMPTROLLER OF THE TREASURY

Dec. 26, 1917.
Hon. Albert C. Ritchie,

Attorney General,

Baltimore, Md.

My Dear General:—

This office is respectfully calling your attention to some econo-
mies which we believe can be effected by amending certain laws
providing for various publications, and other matters herein men-
tioned, kindly asking your co-operation in the preparation of
such bills, in order that the same may be presented to the Gen-
eral Assembly of 1918.

I would suggest an amendment to Section 1 of Article 78-A,
title "Public Works, Board of," of the Annotated Code of Mary-
land, wherein it provides that the Board of Public Works shall
advertise in three daily newspapers published in Baltimore city
in each and every year, etc., the amendment to be "Provided that
if, in the judgment of the Board of Public Works, the sum to
be expended shall be for a less sum than $500.00, then in that
case, the Board of Public Works shall not be required to place
such advertisement." The reason for this is that the cost of the
advertisement for a small amount of work adds very materially
to the expense incurred.

I am further calling your attention to the enactment of a law
providing that all collectors of State taxes, or other revenues, in
the State of Maryland who are now required to furnish bond,
shall furnish such bond by a bonding company, duly authorized
and empowered to do business in this State, as the experience of
this office has shown that where bonds are supplied by bonding
companies, settlements of any delinquencies can readily be made
without any loss to the State.

There are times when the general funds of the State Treas-
ury should be augmented from every possible source. They are
what are called the lean periods of the year, and in order to make
this effective, I would suggest that the provision in Section 178,
Tenth of Article 23, title "Corporations/' sub-title "Insurance
Department," of the Annotated Code of Maryland, wherein it
provides that the Insurance Commissioner shall "on the first day
of December, annually report to the Comptroller the fees re-
ceived, and the expense of his Department for the year then to
end, and pay into the Treasury all excess of receipts over dis-
bursements" be so amended as to read "shall on the 31st day of
December, the 31st day of March, the 30th day of June, and the