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visor; the range is from the minimum of $600 in Calvert County
with a population of 10,000 people, which has an aggregate assess-
ment of $3,032,260, to the maximum salary of $2,400 in Baltimore
County and Baltimore City. Supervisors are appointed by the State
Tax Commission in the manner recommended by the special com-
mission in its report to the General Assembly of 1914, and con-
sidered the most effective in getting the best man available. The
plan of selection, in the opinion of the Commission, has much to
commend it. Some few of the County Commissioners have never
been in thorough accord with this method and contended that the
appointment should have been made by the local Board and not by
the State Tax Commission; but a great majority of the County
Commissioners are heartily in accord with the appointment by the
State Tax Commission and have not objected to the supervisor being
under the direct control of the State Tax .Commission rather than
under the direct control of the local governing board. There is no
doubt that supervisors are far less subject to county influence than
if they were named by county officials, or even if they were elected.
As supervisors are not appointed for terms, but may be removed at
any time by the order of the State Tax Commission, they should be
far more zealous in performance of duty. The Boards of County
Commissioners should submit to the State Tax Commission the
names of five persons qualified to act as supervisors. Immediately
upon receipt of such lists the State Tax Commission forwards to
each nominee a number of questions bearing on the qualifications of
such nominee, concerning their familiarity with local conditions,
values of real estate in general and particularly in all parts of their
county.

It must not be inferred that all supervisors have been satisfac-
tory to the Commission, but the Commission expresses the opinion
that, with few exceptions, the County Commissioners of each county
did endeavor to pick out the most available men. Again, from
investigation made by the Commission since its inception, the
Commission is cognizant of the fact that in many counties there
were very few men who had any knowledge of how to make proper
assessments, or who had a knowledge of the tax laws of the State.
It may be said that few of the County Commissioners are even
trained in tax matters relating to general State taxation, and this
is not surprising when one studies the various duties performed by