of foreign corporations and distribute the assessment to the local-
ities in which the property is located. This law transfers the juris-
diction to tax such property from the local taxing authorities to
the State Tax Commission. Charters and amendments to charters
of domestic corporations are filed with, and recorded and approved
by, the Commission. In its jurisdiction over foreign corporations
the Commission succeeds the Secretary of State; while in passing
on appeals from assessments locally made, and on certificates of incor-
poration, it exercises functions formerly performed by the courts.

Under the Tax Revision Act of 1929 (Chapter 226) an appeal to
the courts lies from the decisions of the Commission in all cases where
questions of law are involved.

Under the income tax law, the Commission was given appellate
jurisdiction to hear all appeals from the final action of the Comp-
troller. The determination of the Commission is prima facie evidence
of the amount of the tax due, but an appeal to the courts lies from
the finding of the Commission in the manner now provided for on
apeals from said Commission in the exercise of its appellate juris-
diction and the provisions of Section 188 of Article 81 of the Code
are made applicable.

The State Tax Commission is composed of three members, ap-
pointed by the Governor for terms of six years, one of the terms expir-
ing every two years. One member must be a resident of the Eastern
Shore, one a resident of Baltimore City and the other a resident of one
of the Western Shore counties. "Not more than two of said Commis-
sioners shall be of the same political party, and each of them shall be
a taxpayer and qualified voter of this State."

SUPERVISORS OF ASSESSMENTS

Somerville Nicholson............................................................... Allegany
George T. Cromwell.............................................. Anne Arundel
Robert L. Mainen.................................................. Baltimore City
H. Gerard Mueller..................................................... Baltimore
Russell H. Owings........................................................ Calvert
A. Irvin Brumbaugh..................................................... Caroline
George W. Brown................................................. Carroll
George K. Houck................................................................................ Cecil
Edward G. Edelen.............................................. Charles
Calvin Spedden......................................................... Dorchester
Alfred W. Gaver.............................................. Frederick
Richard C. McComas. ............................................. Garrett
Samuel L. Fyle............................................................................ Harford
William F. Myerly............................................... Howard
Thomas F. Davis. ..................................................... .Kent
Wilton T. Allen......................................................... Montgomery
Thomas W. Baxter............................................... Prince George's
Harry C. Reynolds. ...................................... .Queen Anne's
J. Franklin Adams ....................................................St. Mary's
John E. Holland....................................................... Somerset
Julian Trippe...........................................................................Talbot
Guy G. Gantz. ......................................................... ..Washington
George S. Johnson............................................................ Wicomico
Philip C. Dennis.................................................................. Worcester