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1904.] OF THE SENATE. 61
convenience of attorneys and those having to apply for
transcripts of the office records.
Much valuable work has been done in indexing and
jacketing 45,000 certificates of survey and the 12,000
bundles'of chancery papers. The complete and full
re-indexing of the chancery records affords ready ac-
cess to the valuable property records and is of great
assistance to the genealogists who seek information in?
the office.
From October 1st, 1901, to September 30th. 1908
the Land Commissioner has received and paid into the
treasury $4,516.85.
In the Commissioners Report will be found full
statements of real estate records, early records of the
Colony and State stored in the Land Office and of the
business transacted by the office since the Commis-
sioueis' previous report.
TAX COMMISSIONER'S OFFICE.
The Stale Tax Commissioner has been very success-
ful in the conduct of his office. The policy he has
pursued has been to trace up all the corporations and
to exact of them the payment of the amount of taxes
required by law. His efforts disclosed the fact that
many corporations of the State have heretofore failed
to make any report to the Tax Commissioner or any
return to the State in the form of taxes.
This condition was a manifest hardship on those
corporations paying their just and lawful taxes and an
injustice to the State. The commissioner has en-
deavored to be fair and impartial in his rulings, and
at no time has he been harsh or arbitrrry in the en-
forcement or construction of the law.
Under his wise and energetic management the re-
ceipts of the office have increased over $100,000.00 per
year. This increase is due to his diligence in locating
all the corporations rather than in increasing the as-
sessment and taxes.
The clerical force of the office is somewhat hampered
and subjected to inconvenience owing to the adsence
of any contingent fund for the use of the commissioner
to meet the petty expenses which occur in every
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