at that time, with minor changes. The State Auditor is appointed by
the Governor for a term of four years and both he and the Deputy
State Auditor are required to be certified public accountants or reg-
istered public accountants of Maryland.

The State Auditor's office is required to audit annually the books
of all Clerks of Court, Registers of Wills, and Collectors of State
Taxes of the State of Maryland, including the City of Baltimore;
the Governor's office; the Comptroller of the Treasury; the Attorney
General; the Clerk of the Court of Appeals; and such other offices,
departments, agencies, boards, commissions, or institutions as the
Comptroller may direct. On or before December 1 of each year,
and at such other times as may seem desirable, he submits to the
Comptroller full and detailed written reports of the results of his
examinations of the books and accounts of the various offices and
institutions audited, with suggestions as to changes in the method
of keeping the books and accounts, the adoption of uniform account-
ing systems, and changes in the forms of reports by the various
agencies to the Comptroller. The State Auditor also audits, when
requested, Maryland counties, incorporated cities or towns, and tax-
ing districts having a population of 2,500 or more and he prescribes
the form of and receives reports of certified public accountants or
approved auditing committees making such examinations (Code 1951,
1955 supp., Art. 19, secs. 29, 34, 44, 45).

Appropriations 1955 1956
General Fund ............................ $221,611 $237,096
Staff: 31.

STATE TAX COMMISSION

Chairman: Joseph Allen, 1957

Owen E. Hitchins, 1961; John Wood Logan, 1959
Albert W. Ward, Executive Secretary

31 Light St., Baltimore 2 Telephone: Lexington 9-1090

The State Tax Commission is composed of three members appointed
by the Governor for terms of six years, one of the terms expiring
every two years. One member must be a resident of the Eastern
Shore, one a resident of Baltimore City, and the other a resident of
one of the Western Shore counties. "Not more than two of said com-
missioners shall belong to the same political party and each
shall be a taxpayer and a qualified voter of this State." (Code 1961,
Art. 81, sec. 222). The State Tax Commission was created in 1914,
superseding the State Tax Commissioner, an office which was estab-
lished in 1878, with functions virtually limited to the assessment of
the shares of domestic corporations and national banks, the gross re-
ceipts of certain classes of corporations, and taxes on distilled spirits.
In addition to the duties formerly exercised by the State Tax Com-
missioner, the Commission is empowered to "supervise the admin-
istration of the assessment and tax laws of Maryland and of each
county or city thereof"; to enforce and execute a continuing method
of assessment and to require that all property in the State be re-
viewed for assessment each year; to act as an appellate tribunal to
which all appeals from assessments of real and personal property
made by local assessing bodies must be taken; to assess the operat-
ing property, except land, of railroads and other public utilities and
contract carriers; "to participate in any proceeding in any court
wherein any assessment or taxation question is involved" (Code 1955
supp., Art. 81, sec. 280).