vii

business, would justify a reduction in the present rates, with
out diminishing the revenue.

The discharge of their duties, in connection with this Depart-
ment, by the various Clerks of Courts, has been highly credita-
ble, with but few exceptions.

The Clerk of the Circuit Court for Caroline County, and the
Clerk of the Circuit Court for St. Mary's County, are in de-
fault. The Clerk last mentioned has made a considerable pay-
ment into the Treasury since the close of the fiscal year.

The Clerk for Caroline County, is indebted for revenue ac-
crued in his hands, as of the 1st of December, 1854, 1st of
June, 1855, 1st of December, 1855, and the lst of June,
1856, amounting to $4,567.53. An account of his indebted-
ness has been sent to the State's Attorney, for that County,
for immediate suit, with instructions to prosecute "with dili-
gence and effect." No information has been received, after
repeated inquiries, to indicate that these instructions have been
complied with.

In cases of this kind, the State would be greatly benefited
by the passage of a law empowering the Comptroller, or the
Governor, upon the representation and at the request of the
Comptroller, to employ counsel to prosecute the claims of the
State.

REVENUE FROM REGISTERS OF WILLS.

During the fiscal year, the Registers of Wills have paid
into the Treasury $67,278.04, being an increase of $6,771.52,
as compared with the year preceding.

An inspection of Statement No. 8, shows that the sum of
$40,123.23, was received from Tax on Commissions of Exe-
cutors and Administrators, and $27,154.81, on Collateral In-
heritances.

It gives the Comptroller pleasure to testify to the almost uni-
versal efficiency of this class of public officers.

The Comptroller is obliged to report the Register" of Wills
for Caroline County in default, for balance of revenue in his
hands to the 1st of June, 1855, ($43.03,) and to the 1st of
December, 1855, ($196.50.) It is alleged that, a portion of
the sum due, as stated above, has been paid to the State's
Attorney for that County, under the impression that his receipt
was a sufficient release.

The erroneous opinion frequently entertained by revenue
officers, that the receipt of a State's Attorney, upon a claim in