The only county which has reported to the Commission the
completion of work from the information submitted is Somerset.
The increase of assessment in this county amounts to $42,500.

AUTOMOBILE BUS COMPANIES

Within the past year many automobile bus lines, commonly
called "jitneys," have been organized, some of which are companies
with large amounts of paid-in capital, while other lines are simply
cars of individuals converted for use as buses. Many of these
"jitney" lines are in operation in Baltimore City and many in the
counties, while all towns of any size have a line of buses making
several trips a day.

There is not now an adequate contribution to the State for the
constant use of the roads which these lines enjoy, and which is not
to be compared with the use of such roads by the automobiles of
individuals.

Article 81, Section 167, provides that certain designated classes
of corporations and also individuals enjoying a franchise shall pay
a tax on their gross receipts. Among the provisions is one requiring
"transportation companies'' to pay a tax to the State of 2 1/2 per
cent, on their gross receipts. This is in return for the public privi-
lege enjoyed. The Commission has ruled that these automobile bus
companies are "transportation companies" within the meaning of
this section, and are liable to the tax of 2 1/2 per cent, on taeir gross
receipts.

Automobile buses now pay the rate of State licenses imposed
on ordinary automobiles. In view of the heavier wear and tear on
the roads, the Commission recommends that the automobile buses