ticular reference to the manner in which the tax should be collected in case payment is neglected or refused. GAS COMPANIES.-Very recently, an inquiry was made of the Comptroller, by the assessors of a ward in one of our gas lighted cities, whether gas companies were liable to taxation, leaving the inference to be fairly drawn that one of the companies at least had not been assessed. Some of the questions here suggested may appear trivial and easily decided; but assessors are not often skilled in the subtleties of legal construction, and are, moreover, called upon to perform an arduous, a thankless, but a vastly important public duty. It is due to them that their path should be clearly marked, and relieved from all embarrassing impediments. Their duties are highly responsible and difficult, and when faithfully and conscientiously performed, no officer is better entitled to the guidance of plain and clearly defined legal enactments, than the assessor. MISCELLANEOUS SOURCES OF REVENUE. On reference to the last report from this department, at pages 7, 8 and 9, it will be perceived that several important sources of revenue, uncertain as to the time of payment, and in some cases as to the sum which may be finally received, are there mentioned. Some account of the payments received, from these sources, and of their present condition, is deemed appropriate. 1. The sum due the Treasury on the 30th September, 1850, for non-resident unpaid taxes of the years 1845, 1846, 1847 and 1848, was $157,135; at the close of the fiscal year last past, it was not far from $140,000. On the advances from the Treasury for the unpaid tax of 1849, there was then due $55,319; there is now due on these taxes about $47,000. There is still due on the tax of 1850 not far from $54,000, making in all, say $241,000; to which may be added for accruing interest on the balances, say $50,000. 2. Some of the lands in certain reservations in Erie, Cattaraugus and Allegany counties, it will be recollected, were reserved from the tax sale of 1848. The sum in question was computed last year at $91,000. Whether the counties or other parties are legally bound to pay this tax, remains still undecided. The claim has been in the hands of the Attorney-General for about three years. 3. Of the $26,000.78 due the Treasury 30th September, 1850, for the amount allowed for the lands bought in by the State, for want of bidders, at the last tax sale, there has been received during the past fiscal year $2,636 in cash for first payments on the re-sales of some of said lands, and bonds taken for $1,597.50, for other re-sales of the lands so bought in. As has been before remarked, on the re-sale of lands thus bid in for taxes by the State, there is almost invariably a loss. This will not appear surprising when it is recollected that, in most cases, the former owners prefer abandoning the lands, to paying the taxes upon them. 4. Taxes against several mutual insurance companies in the city of New-York to the amount of $106,237.38, were admitted by the late Comptroller under the circumstances explained in his report above referred to, of which the sum of $16,914.98, has been since paid, including interest to the time of payment. Another matter bearing incidentally on the same subject, is worth considering. Claims are made upon this department for the repayment of a considerable amount of taxes heretofore for many, perhaps 30 or 40, years paid on lands lying each side of the line which divides the counties of Lewis and Herkimer. This county line has never been run. It passes through a range of lots containing from 160 to perhaps 1500 or more acres each, for the distance of some 50 to 60 miles. The exact quantity of land in each lot, on either side of this line, is unknown. It is believed to have been in times past, and up to a recent date, erroneously estimated; and where this estimate is supposed to have operated injuriously to the tax payer, he now seeks remuneration. The survey of a few lots is said to have demonstrated some of these errors: but the truth of this demonstration rests upon the presumption, that this county line must run a given distance from the east and west lines of the lots so surveyed, and must run, through its whole course, exactly parallel to those lot lines. So much certainty as will prevent future trouble, cannot well be attained, without actually running this county line. This involves, perhaps, a greater expense, than the Chief Engineer and Surveyor would willingly impose on the respective towns bordering on the line, under the act. The peculiar condition of the country interested, and the propriety of adjusting the claim for overpaid taxes understandingly, when it is done, induces the submission of the matter to the consideration of the Legislature. The Comptroller deems it reasonable that the Legislature should direct the county line, from the north point of Oneida county, to the south line of St. Lawrence, between the counties of Lewis and Herkimer, to be surveyed and marked at the expense of the State, or of those counties. It would not then be unreasonable, to call on the proprietors of lots where it is claimed overpayments of taxes have been made, to furnish evidence of the true quantities in the lots or tracts in question, before being reimbursed for former overpay ments. ESTIMATED REVENUE, applicable to the ordinary expenses of government for the fiscal year, commencing on the 1st October, 1851. State tax, after deducting the advances to county Salt duty, after deducting the expenses of the On Fees of the Clerk's office of the Court of Appeals,. 500 00 1,800 00 1,900 00 200 00 1,000 00 .... Tolls on the Cayuga Lake inlet,.. 100 00 1,000 00 $791,500 00 NOTE. Should the sale for the taxes of 1845 to 1848, inclusive, be made before the expiration of the current fiscal year, as is intended, there may be added to the above amount, as was estimated by the Comptroller in answer to a resolution of the Senate of 14th Feb. 1851, the sum of............ ...... $146,650 00 ESTIMATE of the ordinary expenses of government for the fiscal year, commencing on the 1st October 1851. Salaries of officers of government, including clerk hire,..... ... Salaries of the Judges of the Court of Appeals,.. $43,000 00 10,000 00 80,000 00 6,500 00 Legislature, compensation of members and officers, 75,000 00 do for contingent expenses,.... 16,000 00 Contingent expenses of the public offices, including fuel for the State Hall and Capitol, and station Blind,.. Hospital, New-York,.... Orphan Asylum, New-York,. Orphan Asylum, Prince-street, New-York,. Orphan Asylums, other than in the city of New York, Dispensaries, viz: $22,480 00* 22,500 00 500 00 500 00 20.000 00 Colored Orphan Asylum, New-York, for building,. 2,500 00 Hospitals, other than in the city of New-York,.... 25,000 00 Rent and taxes of the house occupied by the Go |