xii REPORT OF THE COMPTROLLER OF THE TREASURY.

collected in the hands of the collectors of the various counties
and Baltimore City, as well as those due from Railroads and
other Incorporated Institutions. A very large part of these
taxes are in the hands of attorneys for collection.

The disbursements of the Contingent Funds of this De-
partment are shown in detail in Tables 19 and 20.

Table No. 21 shows the condition of the Tobacco Fund,
as required by Resolution No. 13 of the General Assembly
of 1886.

The receipts and disbursements of the Commissioners of
Fisheries, as reported, are given in detail in Table No. 22.

Part II of the Appendix, which is devoted to the returns
of emoluments of the officers therein named, shows omissions
on the part of a number of officers to forward their Statistical
Reports. Though only a small per cent, of the whole number
of officers thus required by law to report show an excess of
fees and emoluments over salary and expenses, yet it is proper
they should make these reports, for they embrace valuable and
interesting statistics, and should be published.

Respectfully submitted,

MARION DEKALB SMITH,

COMPTROLLER.