The six-hundred and ninety-sixth volume of the Archives of Maryland is Somerset County Tax Lists, 1723-1759 (external link).
A searchable electontric database exists for all records contained in SOMERSET COUNTY COURT (Tax List) MSA C1812. The database includes year, hundred (geographic subdivision of the county), individual name, standardized spelling of the name, and the individual's household status. The list is organized by household number within each hundred, but all elements can be searched independent of list organization. Both free and enslaved taxables are included. For a complete description of the tax lists, including information about missing or incomplete lists, see
J. Elliott Russo, "Somerset County Tax Lists: Introduction" (external link).
Somerset Tax Lists, 1723-1759 (external link)