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BROKERS' LICENSE.

It will be seen by reference to statement No. 8, that Ira Bidwel pays more than four times as much for license as all the other brokers who have paid a tax during the fiscal year. I am advised that the brokers doing business, and who have not paid their tax, are S. H. Ives & Co., M. W. Warner, Gleason F. Lewis, W. H. Butler & Co., J. L. Lyell and D. McIntyre. Mr. Lyell has paid no tax for several years. Mr. McIntyre has paid his tax since the close of the fiscal year. I am irresistably led to the conclusion that Mr. Bidwell must be doing, comparatively, an extraordinary amount of business, or that the other brokers in the State must be doing business on an exceedingly small amount of capital.

AUCTION DUTIES.

The treasurer of Wayne county, at my request, called upon the auctioneers in the city of Detroit for their auction duties. The result was that T. B. Edmunds made the report required by law, and paid $46 26 duties. No other report has been received, yet I am advised that there are several auctioneers in the State, doing quite an extensive business.

ACCOUNTS WITH THE COUNTIES.

Statement No. 6, shows the accounts due to or from the several counties in the State, excepting Genesee. The treasurer of this county having absconded, and there being some difference of opinion as to the real amount for which the State bail are holden, I have not placed it in the list. The law requires the Auditor General to state the accounts of the several county treasurers, on the 1st day of July in each year-if, then, the treasurer and his bail are liable to the State for all receipts after that time on account of taxes and redemptions, as well as receipts at October sales, the default of the absconding treasurer of Genesee county, and for which the State bail are holden, will be $3,520 52-but if the charging on the books of this office, of the monthly receipts, to the county, transfers that amount of debit from the treasurer to the county, the amount of the default for which the treasurer and his State bail are holden,

will be $2,405 80. But whatever it may be, measures will be taken for its speedy collection.

The treasurer of Allegan county has not yet paid over the proceeds in full, of the last October sales. The amount still due is $1,584 76. The treasurer informed me, as his excuse for the deficiency, that he supposed the State owed the county at least $1,000, and expecting to retain that much from the proceeds of sales, he received on bids that amount in county orders.

The amount due the county, as appears from statement No. 6, is for unpaid taxes returned to this office, and the Auditor General has no authority for paying to the counties faster than it is received. I therefore could do no less than to require the treasurer to pay over the full amount of the proceeds of the October sales. I presume the deficiency will soon be made good without further trouble.

There appears to be a disposition among most of the indebted counties, to reduce rather than to increase their indebtedness to the State. Wayne county, it will be perceived, has, besides paying her State tax, paid $10,295 71, leaving a balance now due of only $1,

265 09.

Monroe county, I am informed, claims a credit for the amount of ditch tax returned to this office in February, 1848. My predecessors, no doubt after due consideration, did not deem themselves authorized to credit the county with such tax, especially as the Legislature, by an act approved April 3, 1848, provided that "the Auditor General shall not be required to credit or pay to either of the counties, any such tax returned to his office, until the same shall have been actually paid into the office of the State Treasurer for such taxes."

In view of the previous action of this office, and of the Legislature above referred to, I must also decline giving credit for such tax, until otherwise directed by the Legislature.

The tabular statements in the appendix, present facts which it would be inconvenient to place in the body of this report, to which I respectfully refer you for much valuable information.

The duties of this office are at all times arduous and many times perplexing-requiring the constant attendance of the head of the department, for their faithful performance. I have to acknowledge much invaluable assistance in the discharge of my official duties, from a faithful and experienced Deputy, and an efficient corps of clerks.

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APPENDIX.

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