REPORT OF THE COMPTROLLER OF THE TREASURY xvii

30th day of September in each and every year, report to the
Comptroller of the Treasury and pay into the State Treasury all
moneys received by him from all sources, save and except the
moneys received by him as the fees of his office, and shall on the
first day of December, annually, report to the Comptroller the
fees received and the expenses of his department for the year
then to end, and pay into the Treasury all excess of receipts over
disbursements."

I would further call your attention to Section 26 of Article 81
of the Annotated Code of Maryland, title '' Revenue and Taxes,''
sub-title "Record of Property Assessed," wherein it is provided
that "The said Clerks (clerks to the County Commissioners and
the Appeal Tax Court of Baltimore City) shall transmit to the
'Comptroller, annually, within thirty days after the annual levy
of taxes for the State, a return of the assessments of property in
each county and the city of Baltimore, showing the amount there-
of and the amount placed in the hands of each collector of such
county or city.''

In my judgment, the previsions of this section should be so
amended as to include quarterly reports to the Comptroller, to
the end that all new assessments of every kind should be prompt-
ly charged against the collectors, not waiting for a lapse of
months before such entries can be made.

Very respectfully,

HUGH A. MCMULLEN,

Comptroller.

All of which is respectfully submitted,

HUGH A. McMULLEN,

Comptroller.