xvi REPORT OF THE COMPTROLLER OF THE TREASURY.

close of the fiscal year by carrying same into the next fiscal
year. Under an opinion given this Department by the At-
torney-General and in which I fully concur, it was held that
every officer as above mentioned must pay into theStateTreasury
at the close of each year whatever sums of money he may have
on hand over and above his salary and necessary expenses. In
pursuance of said opinion, and what I conceive to be the plain
mandate of the Constitution, I have caused suit to be entered
against such delinquent and am therefore awaiting a; judicial
construction of the law.

CONCLUSION.

Called to assume the responsible duties of Comptroller on
August 2nd, last, by appointment from His Excellency, Austin
L. Crothers, Governor, occasioned by the sad demise of my
life-long friend, Senator William B. Clagett, I have endeavored
to familiarize myself with the important trust reposed.

It has been my pleasure to direct your attention to the most
salient features of the financial matters of the State, neverthe-
less many have necessarily been omitted. The splendid show-
ing herein made has been consummated only through the consci-
entious work of the various Departments of the State. The
freedom with which the Executive power of the government
was exercised in vetoing large and unnecessary appropriations
has been one of the chief factors towards making the splendid
record herein recorded. The demands upon the State Treasury
are constantly increasing, especially for the care and main-
tenance of the insane and feeble minded, for its hospitals,
schools, etc. I know of no higher obligation upon the State
than these objects but in doinng so, due care should be exercised,
and I am sure will be, that future appropriations for these and
other causes shall not exceed our revenues.

In closing permit me to call your attention to the matter of
legislative expenses. For several sessions past the expenses of
the General Assembly have nearly reached the $200,000 mark.
These expenses can and should be materially reduced and I
earnestly invoke your aid towards this desirable end.

My short experience and observation satisfies me that the very
large salary list which I have had to pay monthly, or to allow to