The office of the State Auditor was created in 1902 and reorgan-
ized in 1929. 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 registered public ac-
countants of Maryland.

The State Auditor's office audits 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; of the Gov-
ernor's office; of the Comptroller of the Treasury; of the Attorney
General; of the Clerk of the Court of Appeals; and of such other
agencies or institutions as the Comptroller may direct. On or before
December I of each year, and at such other times as may seem de-
sirable, the State Auditor submits to the Comptroller full and de-
tailed written reports of the results of these examinations, with
any suggestions he may have for changes in the method of keeping
the books and accounts, or for changes in the forms of reports by
the various agencies to the Comptroller. The State Auditor, when
requested, also audits the books of Maryland counties, incorporated
cities or towns, and taxing districts having a population of 2,500 or
more; he prescribes the forms to be used and receives reports of
certified public accountants or approved auditing committees mak-
ing such examinations (Code 1951, 1957 supp., Art. 19, secs. 29, 34,
44, 45).

Appropriations 1957 1958

General Funds . $249,319 $265,861
Staff: 31.

STATE TAX COMMISSION

Chairman: Cornelius P. Mundy, 1962
John Wood Logan, 1959; Owen E. Hitchins, 1961
Albert W. Ward, Executive Secretary
31 Light Street, Baltimore 2 Telephone: Lexington 9-1090

The State Tax Commission consists of three members appointed
by the Governor for six-year terms, one term expiring every two
years. One member must be a resident of the Eastern Shore, one a
resident of Baltimore City) and the third a resident of the Western
Shore. "Not more than two of said commissioners shall belong to
the same political party and each shall be a taxpayer and a quali-
fied voter of this State" (Code 1951, Art. 81, see. 222). The State
Tax Commission was created in 1914, superseding the State Tax
Commissioner, an office which was established in 1878, with func-
tions virtually limited to the assessment of the shares of domestic
corporations and national banks, the gross receipts of certain classes
of corporations, and taxes on distilled spirits. In addition to the
duties formerly exercised by the State Tax Commissioner, the Com-
mission supervises "the administration of the assessment and tax
laws of Maryland and of each county or city thereof"; enforces a
continuing method of assessment and requires that all property in
the State be reviewed for assessment each year; acts as an appellate
tribunal to which all appeals from assessments of real and personal
property made by local assessing bodies must be taken; assesses the
operating property, except land, of railroads and other public utili-
ties and contract carriers; and participates "in any proceeding in
any court wherein any assessment or taxation question is involved"
(Code 1951, 1957 supp., Art. 81, sec. 230).