xiii

seen by reference to Table No. 16. A difficulty arises in
finding the means of enforcing the payment of these ar-
rearages, as the State has no bond upon which to enforce
the payment. And the difficulty is increased by the re-
tiring Collectors, ceasing to collect the Taxes placed in
their hands, when their salary ceases.

Unless a remedy for this evil is placed in the hands of
your Excellency, by Section 39, of Article 81, of the Code
of General Laws, it will be for the Legislature, when it
assembles, to remove these difficulties, and place around
the very large amount of revenue thus imperiled, such
safeguards as their wisdom may suggest,

It will be seen by Table Ho. 16 that the arrearages of
State Taxes, exclusive of those for 1862, for Baltimore City
alone, at the close of the last fiscal year, amounted to
$166,312.19, with interest thereon, amounting to $61,238.30
making the sum total of arrearages, $227,550.49, to be
diminished by allowances for insolvencies and erroneous
assessments; and the sum left uncollected for 1862, was
$180,661.24, as will appear by Table No. 15.

The nett receipts from Tobacco Inspections for the last
fiscal year, as per Table No. 8, will be found to have ma-
terially increased, even with the many difficulties that
branch of trade has encountered, from the frequent and
long interruptions upon the Baltimore and Ohio Rail Road,
thus diminishing very materially the receipts of Tobacco
from Ohio, Kentucky, and other Western States.

It is not doubted, that in the current year there will be
further increased receipts from this source.

Many of the incorporated Institutions of the State are in
arrears for their taxes, some of them for a number of years
past. The basis of settlement to be made with these
Institutions has only recently been determined. Settle-
ments with these Corporations will have to be made in
order to determine the amount of the indebtedness of each,
and therefore the amount which each Institution owes, has
not been placed opposite its name. The sums, if placed
opposite the name of each, could only be hypothetical,
until settlements are made, and therefore I have contented