American Republican and Baltimore daily clipper. [volume] (Baltimore, Md.) 1844-1846, 1846-01-01
fConIinned on the First Page.


the commission of trustees and receivers" tor
the purpose of remarkng that from statement
received from the register i'll chancery and from
the clerks and registers of the several counties
showing the amount of commissions allowed
for two consecutive years to executors, admin
Istrat0rs, trustees and receivers, (assumlng the
average of those years as the data OF calcola-
tisn} the revenue which will accrue; land II
the proposed amendments are adopted) which
will be received for the coming year from the
two laws will not fall short of 10000. Fer
NIT me also to suggest the enquiry whether TINS
law may not be so amended as to make It's pro-
Ceeds more immediately payable into the tte&-
sury. Under the provisions OF this Ia" the
tax is TO be ascertained by the auditor, 1c6en ne
GVdits Tie accounts Of the trustee or fecfpsr, and
Is to be paid by the trustee or receiver with
in thirty DAYS after the fnat ratification OF the
accounts SO audited. 1t is unnecessaryto point
out the great delay which must occaC under
the existing provision in the payment OF TINS
tax. You are aware that the compensation OF
trustees and receivers is fixed by a Chancefg
Esale CIRCULATED by the amOlpE Of the ecif or the
value of the property where 40 sales are mauc.
# am right in this statement, 1t Is clear that
The trustee or receiver can immediately alter
the ratification of the sales made by them, or
after the ascertanment Of the value OF the pro-
perty when no sale Is to be mace ascertain
Wit! as much certainty as the auditor, the a.
mount of their commissions; and can sec 40
well founded objection to an alteration OF tins
act by which they shall be directed to pay
within thirty days after the ratification OF the
sale or ascertanmont Of the amount OF proper
tv where no sale is to be made, the One-tenth
Of the commissions to which they are entitled
ny the ChanCerg scale This amendment would
certainly render this law greatly more aVaila-
he as a revenue measures; and itno well found
ed objection can be urged &c its adoption
would invoke for it your favorable considera-
ion.
will no call your attention TO the act Of
the last session, chapter 237, "imposlng tax
on Collateral lnherltances, Distributive Shares
and Legacresu The delay which also occurs
under this law in the payment of the tax i'm
posed, and the property Of adopting such
amendments as will render it more practical
ly beneficial as a revenue measure will merit
YOUR attentive consideration.
Under lis provisions the tax on dlsIrIbutive
shares and legaces is required to be paid by
the executor or administrator 'beJore.@.' pays
the dstri5utpa share or Legacy" and in refer
ence to the tax on real estate, it makes ii the
duty OF the executors and administrators
without penalty to report To the Levy
Courts all the real estate OF which their tes-
tator or ,usestates have died seized, and the
Ivy Courts are requested or the LIST OF June
IN each year TO value the estates, and at the
next period of making the county leyy7to levy
this tax.
submit it Tor your consideration, whether
the delay incident to the existing provisions
of this law would rot be removed by an
amendment, requiring in all future cSses) the
81 In directed
to all collateral legatees and distributes of
persc Ral. estate and to all collateral deYlsees
and inheritoIs of real estate, being OF full
aye, and TO the guardians Of such as arc MI
nors, requiring them to pay the tax imposed
by THE act within three months from the ser
vice of such summons, and imposing such
penalties upon the adult parties and the guar
dams of minor parties for their neglect or re-
ftsal TO pay within the time prescribed as
would make it their interest TO comply, and
consequently ensure their compliance with
the law.
am satisfied that this law can and Will be
so amended by you, as TO make 1t at once
practically efficient as revenue measure;
and then the annual raeslpts from It may he eS-
timated at an average OF SlO,UGJ.
The act of the last session, chap, 3I2: 'im-
posing c tax upon clerk. and registers" tas, |
DC leFG, UeGh BGlGl any Coh4Rl'NH "'''I "HN
the TAX, amounting to about 3ie 900, imposed
by it, has been almost entirely received. The
like sum may lie relied on from this sodro1 Tor
The current year
In reference q the laws Of the last session,
which have been so far considered it may be
remarked that they have met with The almost
universal oprreyal Of the people, and your
predecessors certainly deserve great credit for
the adoption Of SyS'em Of taxation wG.ch
viii so prominently contribute to the relief of
the State, end which, at the same time, is so
entirely in accordance with the public will
I should, gentlemen, be Wanti0g in duty to
myself, and TO your predecessors, ty whom! 1t
was passed. if shauld omit to refe: to the get
of the last session, chap $50, imposing "tEe
Stamp Tax" the only revenue measure a.
Gopted by them wiz ch has proved unacceFt2-
HE to any petition CT the people IN any part CT
the State. If uRfleasured denunc CATION
through the public press--fgom the hustlngs
and in every other shape which the ingen-
utv Of its enemies &C uld devise, could mislead
the judgment of an enlightened people in re-
ference TO a measure so emninently calcula-
led to promote their ;ndipidSa! interest and the
public good, the first act of the session you are
about to commence would be entitled, can
act to repeal the Stawp Tax"
But the representatives. of the neopie of
.MaryianG may always rely with certain conf
dence upon The ,suppor. Of their constituents,
when, like your predecessors, CATER testing
the insecurity of the beaten pa'h-the inutili'
ty of further laws, based upon the pSa-sristing
principle oftarati0n,) they at once (regardess
of unjust censure, and with proper reliance
upon their own judgment, and the judgment
of the people,) abandon the path which had
hitherto only led 10 disappointment, and pur
SUE new course, leading 10 the redemption
Of the honor Of the State, and the good faith
of her citizens.
ask, gentlemen, feel | may ask with ~