To the Honorable Emerson C. Harrington, Governor,
and the General Assembly of Maryland:
The State Tax Commission of Maryland was created by the
Acts of 1914, Chapter 841, and had conferred on it all of the powers
and duties heretofore exercised by the State Tax Commissioner, and
in addition power of equalizing assessments throughout the State.
The Act named the Commission as follows:
Arthur P. Gorman, Jr., of Howard County, for 6 years.
Lewin W. Wickes, of Kent County, for 4 years.
Oscar Leser, of Baltimore City, for 2 years.
The Commission duly qualified on the 1st day of June, 1914,
the date fixed in the Act, and elected Allan C. Girdwood, of Balti-
more City, secretary; John F. O'Malley, chief clerk; Albert E. Leffler,
William H. Brune and Thomas L. Hines, clerks. These were added
to as occasion demanded. The list of these employees is set out in
full in another part of this report. It selected 504 Union Trust
Building, Baltimore, as its permanent location.
Innumerable quastions have been considered by the Commission
and many new questions have been presented, owing to the changes
made in tax laws during the last session. These questions are dis-
cussed in detail in the following pages, and many suggestions made
for changes in tax laws as a means for greater efficiency in adminis-
tration. Many new questions are also presented for consideration.
In addition, much statistical information is set forth. Atten-
tion is particularly called to the tables of assessment of the State
and also table of assessment of all of the counties.