1
|
either elected or appointed.
|
2
|
You have to recognize also that in Maryland,
|
3
|
the situation is rather unique in that in no other State,
|
4
|
except Texas, is the Comptroller the revenue collector.
|
5
|
In these other States, he is the person who maintains
|
6
|
the accounts of the State and has other functions. In
|
7
|
some cases he hos purchasing and budgeting, et cetera,
|
8
|
under him but in no case, with the exception of Texas
|
9
|
and Maryland, do you have the Comptroller as the revenue
|
10
|
collector. In most States, you have a Department of
|
11
|
Revenue or Department of Taxation, which performs that
|
12
|
function, which is separated from the other fiscal func-
|
13
|
tions ,
|
14
|
MR. NOSSEL: It is difficult to answer the
|
15
|
question when posed in the office as a title.
|
16
|
MR. ENEY: This leads to what you asked earlier
|
17
|
Dick, and I think we had some comment on. Most of the
|
18
|
Lax collecting functions presently invested in the
|
19
|
Department of Comptroller are vested by statute, not by
|
20
|
the Constitution.
|
21
|
MR. GOLDSTEIN: That is right.
|