REPORT OF THE COMPTROLLER OF THE TREASURY. xi

year, amounting to $74,974.32, aggregates the sum of $80,340.06,
leaving a balance to the credit of this fund September 30, 1901,
of $20,471.49 as against $5,365.74 at the close of the previous fis-
cal year.

It is gratifying to note the fact that the Oyster Navy, which
has been showing a deficiency each year, for a number of years,
was more than self-sustaining during the past year, under the
operation of the law passed at the session of the Legislature of
1960.

In my report of a year ago I said, in speaking upon this sub-
ject:

"A deficit which has been carried from year to year, as former
reports from this office will show, amounted at the close of the
fiscal year of 1899 to about $35,000. In order to provide for this
deficiency and start the Oyster Navy upon a new basis, the Legis-
lature of 1900 made a direct appropriation from the General
Treasury under Chapter 59, of $35,000. A new oyster law was
also enacted at the same session, under Chapter 380, which it is
expected will meet the demands of the Oyster Navy, The law
having gone into operation so recently, it is impossible at present
to say whether this expectation will be fully realized, but there
is reason to believe that it will. The present law embraces de-
tails which are new, and which require some time for their proper
understanding and adjustment. With such remedial legislation as
the practical working of the law will suggest, and especially in the
matter of collecting the oyster tax, we believe the law will be
found satisfactory to those whose interests are immediately con-
cerned."

I am glad to state that the present report shows that this ex-
pectation has been realized.

I suggest to your Honorable body the wisdom of repealing
that part of Sec. 22, of Chapter 380, of the Acts of 1900, requiring
the payment of a tax of 50 cents per month, per capita, for three
months on the men employed on the oyster boats. This, Jn my
opinion, can be done without seriously impairing the fund and
will remove an onerous and objectionable tax.

I also call your attention to the method provided for in Sec. 58,
of the Act already referred to, for the collection of the tax of one