This balances the treasurer's books, and leaves the 5 per cent collected on non-resident lands in the county treasury; because the Comptroller, after examining the returns for non-resident lands, pays to the county treasurer the whole sum assessed upon the lands, including, of course, the sum added for collector's fees.

When there is a State tax, the Comptroller, by § 29, p. 403, 1st R. S., is required to charge the county treasurers with the amount of the State tax, "crediting them with their own fees and the fees of the collector." The same section declares that "no fees shall be allowed by the Comptroller to the county treasurers or the collectors, in adjusting the accounts of the county treasurers, for such portion of the State tax as is paid by credit given for taxes on non-resident property returned to him." This section negatives the claim of fees to collectors on non-resident taxes.

The affidavit of Mr. Church complains of an excessive over valuation of land in some cases, and an extreme under valuation in other cases: And represents, that in examining the rate of assessment in each town, the lowest tax on the assessment is 11 per cent, and the highest upwards of 21 per cent. This difference in the rate of taxation might be occasioned by a difference in the charges upon the several towns, and the relative value of the real and personal property in the respective towns. A variance in the rate of assessment between the different towns, does not prove that any of the assessments are illegal or irregular.

The affidavit also complains that the board of supervisors attached their warrants to the rolls of the assessors, leaving the taxes against individuals in blank, to be carried out afterwards by the supervisors of each town. The law contemplates and requires that the tax roll shall be completed by the board. The 33d section, p. 395, 1st R. S. says, "they shall estimate and set down, in a fifth column, to be prepared for that purpose in the assessment rolls, opposite to the several sums set down as the valuations of real and personal estates, the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax thereon." A subsequent section requires the board to annex a warrant to the assessment roll, under the hands and seals of the board.

The supervisors, in attaching their warrant to the tax roll in blank, have proceeded irregularly; but there is no complaint that the tax upon individuals has been carried out so as to do injustice

to the individuals assessed. The sum to be charged upon a town was ascertained by the board, and whether the rate was 11 or 21 cents on the dollar, it was carried out at the same rate upon all the individuals assessed in the same town.

Admitting that the proceedings of the supervisors are irregular; that they have paid themselves extravagantly, and that they have appointed themselves to offices which they ought to have filled with some of their fellow-citizens; still there is no sufficient reason furnished, in the opinion of the Comptroller, for suspending the sale of the lands of Philip Church for non-payment of taxes. These lands have been returned to the Comptroller's office, and the State treasury has advanced to the county of Allegany the entire sum returned as assessed upon non-resident lands. The illegal proceedings of the supervisors of Allegany cannot be urged as an offset to the claim of the State for remuneration for its advances, in paying the tax upon non-resident lands. Mr. Church may have reasonable cause to complain of the acts of the board of supervisors; but between him and the Comptroller's office the account stands thus: In 1830 and 1831, Mr. Church neglected or refused to pay his taxes, and the State paid them for him, and instead of refunding the sum thus advanced, Mr. Church now asks the Legislature to interpose and suspend the collection of the sum due from him until he can obtain redress for the misdeeds of the supervisors of Allegany county,

Whatever legislative action may be deemed necessary to guard against abuses on the part of the board of supervisors, it is the opinion of the Comptroller that no good cause is furnished for suspending the sales of lands for taxes in the case of the petitioner. All which is respectfully submitted.

A. C. FLAGG, Comptroller,

IN ASSEMBLY,

April 2, 1833.

ANNUAL REPORT

Of Jasper S. Keeler, an Inspector of Flour for the city of Albany.

Annual return of flour inspected in the city of Albany, for the year 1832.

Fees for inspecting 51,390 barrels, at 2 cents,.
Deduct expenses for men, tools, plugs, &c.....

....

$1,027 80

358 37

$669 43

All of which is respectfully submitted.
JASPER S. KEELER,

IN ASSEMBLY,

April 4, 1833.

MESSAGE

From the Governor, transmitting a copy of the reports and resolutions of the States of Massachusetts and Mississippi, relative to a proposition for a Convention of the States, to revise the Constitution of the United States.

TO THE ASSEMBLY.

GENTLEMEN:

I herewith transmit to you a copy of two several reports and resolutions of the Legislature of Massachusetts, expressing their sentiments in relation to a proposition for a Convention of the States, to revise the Constitution of the United States: also the proceedings of the Legislature of Mississippi, on the same subject. W. L. MARCY.