American Republican and Baltimore daily clipper., 1846-01-01

vent the collection of the State Dues and
would render the existing tax laws practically
useless as a revenue system. ! am aware that
the existing law subjects to indictment the
members of the tax courts, who refuse to dis
charge the duty imposed on them by the laws
but experience has demonstrated the lnadequa-
cy of this remedy.
Commissioners of the tax had been elected
by the people, who have refused to deliver the
assessment books to the collector appointed by
the Executive, and the grand Jury of the coun-
ty have refused to find an indictment against
the delinquents.
AN also aware, that upon the hearing of
writ Of mandamus, the CoultS Of justice would
order the delivery Of the assessment books; but
in the new position which Maryland is now
about to assume, the delay which would be
consequent upon such proceeding would
be destructive of it's utility. 1t will, gentle
men, be your paramount duty to remedy the
defects III the existing legislation which have
been pointed out for your consideration. AS
the law now stands, the Executive arm is pow
erIess to vndcate the supremacy Of the law;
and the cnactments of the Legislature may be
treated with contempt, and disregardcd with
impunity.
Formerly the levy or tax courts throughout
the State were appointed by the State Execu-
tive. They we're then responsible to the State
authorities, and consequently respected and
observed the laws of the State. Now in most
of the counties these officers are elected by the
people of the particular county, and having
thus been converted from State into county of
ficers, they have ceased to be responsible to
the State authorities, aud in fact are practical
ly responsible solely to the people of the coun-
l., b,v thn, oil To
in the past legislation of this State, is to be at
tributed the non-enforcement Of the revenue
laws; and the correction of this error by resto-
ring to the State authorities the appointment
of those officers will, in my judgment, render
certain the future enforcement of those laws.
The manifest tendency of this improVdent
legislation to destroy the efficiency of the 60
vernment, which was forcby adverted to by
my immediate predecessor in his second An
nual Message TO the Legislature, furnishes an
other coscnt reason for the restoration of these
appointments to the State authorities, to whom
they were originally and legitimatey entrust-
ed. To the great body of our constituents, it
! is altogether itnmaterial whether this or that
individual is appointed to discharge the duties
| of this or any other oNice--they are solely in
terested in having honest, attentive and eff
cient officers, The people sec and know, that
uuder the new system the appointment of these
officers is practically thrown into the hands OF
irresponsible county politicians, attached to thC
two great parties of the cou"try, who often no
inmate the candidates for these offices, more in
view Of the party services of the individuals OF
their supposed local popularity, than in con-
sidoration of their fitness for the Office; and
think experience has demonstrated that since
| this innovation, the persons selected have not
been more honest or capable than those who
were formerly apponted by the Executive
/ This unndvsed legislation originated in the
desire of those who advocated it, to promote
the political ascendenCy Of themselves or their
party; but in my judgment, politicians were
never more mistaken, and the mistake is OCcd-
stoned by the common error with politicians in
placing an under estimate upon the intelligence
Of the people
The people Of Maryland entirely compre-
hend the political problem, and recognize as q
political trulsm, that the transfer of the ap-
poinment of the officers charged with the
execution of the laws from the State author-
ties TO the people Of the several counties,
would practically destroy the State Govern
ment, and build upon its ruins separate and in
dependent county governments, irresponsible
alike to the State and to each other. Our
constituents desire that the laws passed by
their representatives should be fully and i'm
partially administered, and will, am satisfied
approve Of no legislation which would deprive
their government of the powers necessary for
! that purpose.
| Having discharged my duty in bringing dis
tinctly to your notice the inadequacy of the
Executive authority to enforce the observance
of the revenue laws, and in pointing out the
utter inutility of all the laws which have been,
or which may be passed unaccompanied with
adequate power to enforce them, submit the
subject to your consideration, with entire con-
fidence III your patriotism and judgment, and
with the full conviction that you will prompt
ly and efficiently remedy f,GsI defects in the
legislation of your predecessdfs
After providing for the future prompt and
certain enforcement of the revenue laws, you
will, in my judgment, disregard public opin.
ion, and the we'll ascertained will Of your con-
sttuents, if you should omit to fix a day upon
which the State shall resume the payment OF
he accruing interest on the public debt, and
tfrom which she shall continue to pay the in
terest as it becomes due. The honor of the
State and the interest of her citizens impera-
lively demand of you efficient action upon thi:
all important subject ] need not ask you,
gentlemen, in coming to its consideration, to
throw aside all views ofparty or individual ad'
vantage, and TO look solely to the honor o.
your State, and the welfare of your constitu.
ents; for am persuaded that the political des
truction of the individual or party IS irrevoca-
bly, sealed, that shall omit to propose, or shall
oppose, the passage of such laws, as, in the o.
piuion of the people, will be certainly adequate
to redeem, and, for the future, preserve the
credit of the State.
A rhe annual interest on the public debt is
$685., ,42l 20; and there has been paid during
the fiscal year ending on the lst December
lS45, in liquidation of arrears of interest, the
sum of s7l0,7s4.5l. The gratifying result is
consequently exhibited that the arrears OF into
rest on the public debt (ustead of lncreas'ae