tor, and in addition to these such clerical assistance as he may deem
necessary for the proper and efficient discharge of the duties of his
Department within an appropriation as provided in the budget.

STATE TAX COMMISSION
Union Trust Building, Baltimore.

Name. Term Expires. Postoffice.
Commissioners:

Harry O. Levin (Chairman) . . 1943. ................. Baltimore
J. De Weese Carter. ....... 1941......................... Denton
Thomas W. Koon. ......... 1945. .............. Cumberland

Secretary:
Albert W. Ward. .............................................. Baltimore

Chief Clerk:
John F. O'Malley. ..................................................... Elkridge

The State Tax Commission was created by the Act of 1914, Chapter
841, superseding the State Tax Commissioner, an office which was
established in 1878, with functions limited virtually to the assessment
of the shares of domestic corporations and national banks, the gross re-
ceipts of certain classes of corporations, and distilled spirits. Greatly
enlarged jurisdiction and responsibilities were conferred upon the State
Tax Commission by the act creating it and by subsequent legislation.
In addition to the duties formerly exercised by the State Tax Commis-
sioner, the Commission is empowered to "supervise the administration
of the assessment and tax laws of Maryland and of each county or city
thereof"; "to enforce and execute a continuing method of assessment
and to require that all property in the State be reviewed for assess-
ment at least once in every five years," but not necessarily by reassess-
ment of all property in the same year; to act as an appellate tribunal
to which all appeals from assessments of real and personal property
made by local assessing bodies must be taken; to assess the rolling
stock of railroad companies; "to participate in any proceeding in any
court wherein any assessment or taxation question is involved."

The Commission appoints for each of the counties a Supervisor of
Assessments who has the status of chief assessor in the county, with
power also to appeal to the Commission from any assessments or rul-
ings made by the County Commissioners. The supervisors are appointed
from a list of five nominees submitted by the County Commissioners.
They serve during good behavior and are removable by the State Tax
Commission "for incompetency or other cause." Their salaries are paid
by the respective counties and are graded according to the aggregate
value of property assessed in the county. A supervisor is also appointed
for Baltimore City with important duties of investigation. The Com-
mission may order the appointment of local assessors to be made by
the County Commissioners and may dismiss such assessors for cause,
and, in its discretion, may fill any vacancy thus created.

The State Tax Commission has charge of the qualification and or
registration of foreign corporations doing business in Maryland.
In addition to determining the amount of the annual franchise tax,
which is based on the amount of capital employed by them as of
January 1st. Chapter 387 of the Acts of 1939 requires the Commission,
beginning with the year 1940, to assess the tangible personal property