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Maryland Manual, 1927
Volume 140, Page 12   View pdf image (33K)
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12 MARYLAND MANUAL.


and in addition to these such clerical assistance as he may deem neces-
sary for the proper and efficient discharge of the duties of his
ment within an appropriation as provided in the budget.



STATE TAX COMMISSION.

Union Trust Building, Baltimore.
Name Term Expires Postoffice.

Commissioners:
J. Enos Ray, Chairman 1931 Hyattsville
Oscar Leser (Minority) 1933 Baltimore
Jesse P. Price 129 Salisbury
Secretary:

Thomas A. Murray, Jr. Baltimore
Chief John F. O’Malley Elkridge

The State Tax Commission was created by the General Assembly
of 1914, Chapter 841.

The Act creating the Commission designated the personnel of the
first Board, which was composed of Arthur P. Gorman, Jr., as Chair-
man, Lewin W. Wickes, and Oscar Leser, who was the minority mem-
ber. As the terms of the several Commissioners expire the Governor
appoints a successor for a term of five years from the date of appoint..
ment. No more than two Commissioners can be of the same political
Iaith.
The Commission elects a Secretary and appoints such employees as
may be necessary.
An appeal lies directly to the State Tax Commission from all as-
sessments entered by the County Commissioners of the several coun..
ties or by the Appeal Tax Court of Baltimore City, and the determina-
tion by the Commission as regards the assessment of property is final,
as an appeal from a decision by the Commission exists only on ques-
tions of law.
In August, 1916, the Commission ordered a re-assessment of real
estate of the several counties of the State of Maryland. The legality
of this order was attacked but the Commission’s authority was af-
firmed by the Court of Appeals of Maryland in the case of State Tax
Commission versus Lowenstein, 129 Md., 244. Subsequently in De-
cember, 1917, the Commission ordered a general re-assessment of per-
sonal property, tangible and intangible, owned or held by residents of
the twenty-three counties of Maryland.
Besides the right to bring about general equalization, the Commis-
sion has the power to establish forms of schedules, notices, etc., and
also of assessment and collection books; to establish a uniform system
of accounts; to require that all property in the Stete be reviewed for
re-assessment at least once in every five years; to confer with State of-
ficials of this State and taxing authorities of other States in order to
bring about a uniform system of taxation and to provide for a system
of inspection of licenses.
The Commission has devised a method of assessing business cor-
porations in accordance with the Act passed at the session of 1914, on
their tangible assets instead of on their share valuation.




 

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Maryland Manual, 1927
Volume 140, Page 12   View pdf image (33K)
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