COMPTROLLER OF THE TREASURY. XV

receipts from this source the past year were $23,667.54.
The increase in the basis of assessment of corporations in
1879 over 1878 was $5,660,065.76, and over 1877 was
$12,334,753.76. The report of the State Tax Commissioner
for last year will show the net increase of this basis in 1881
over 1879, to be $6,472,267.44 The exemption of Building
Associations from tax on mortgages by the Act of 1880,
abated the assessment of 1879 $4,415,245.75 ; otherwise the
increase would have been that much more These figures
exhibit the diligence and industry which that officer brings
to the discharge of his duties and the utility of his office.

The disbursements from the contingent fund of the Treasury
and of the Comptroller will be found in detail in Tables Nos,
20 and 21, on pages 69 and 74.

Section 26 Article 4 of the Constitution gives to the
Clerks of the several Courts of this State the power to ap-
point, subject to the confirmation of the Judges of their
respective Courts, as many deputies as the said Judges shall
deem necessary, whose compensation shall be according to-
law. The law, Section 13 Article 18 of the Code, directs
that the Comptroller shall from time to time fix the compen-
sation of these deputies. I respectfully suggest that it would
be much better and more satisfactory, if the compensation
were fixed by the Judges, and that the law be so amended.
The compensation allowed varies, and it should vary accord-
ing to the importance and extent of the duties performed.
The Comptroller has no opportunity to judge of the duties.
The Judges have.

The Constitution, Section 52 Article 3, declares that the
General Assembly shall appropriate no money out of the
Treasury for the payment of any private claim against the
State exceeding $300.00, unless said claim shall have been
first presented to the Comptroller, together with the proofs,
and reported upon by him. The same instrument, in Section
33 of same Article, declares that the General Assembly
shall not pass special laws for refunding money paid into the
Treasury or releasing persons from their obligations or debts,
unless recommended by the Governor or officers of the
Treasury Department. These are the two and only instances