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Maryland Manual, 1915-16
Volume 126, Page 170   View pdf image (33K)
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170 MARYLAND MANUAL.

The determination of the Commission as regards the assessment of
property is final, and appeals from assessments made by the County
Commissioners or by the Appeal Tax Court of Baltimore City are taken
directly to the Commission. An appeal from a decision of the Commis-
sion to courts lies only on questions of law.

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 ac-
counts; to require that all property in the State be reviewed for re-
assessment at least once in every five years; to confer with State
officials of this State and taxing authorities of other States in order
to bring about a uniform system of taxation and to provide for a sys-
tem of inspection of licenses.

The Commission will devise a method of assessing business corpora-
tions in accordance with the Act passed at the session of 1914, on their
tangible assets instead of on their share valuation.

It appoints a Supervisor of Assessments for each county of the
State from a list of five residents of each county, nominated by the
respective Boards of County Commissioners. The salaries of the super-
visors are paid by the County Commissioners and are based upon the
value of the assessable property under the jurisdiction of the respective
supervisors. It is the function of the supervisors to advise the Com-
mission of assessments as compared with valuations, to report all sales
of property and to perform such other duties as may be assigned to
them by the Commission.
The following is a list of the supervisors:

Counties. Name.
Allegany............................ Roderic Clary
Anne Arundel....................... William Theodore Revell
Baltimore, .......................... William B. Cockey
Calvert............................. Denson B. D. Bond
Caroline............................ William G. Smith
Carroll............................. .George W. Brown
Charles............................. Walter Thomas
Cecil. .............................. Dr. R. M. Black
Dorchester. ......................... D. B. Prettyman
Frederick........................... John H. Allnutt
Garrett ............................ .George W. Legge, Jr.
Harford............................ .William A. Burkins
Howard............................. Allen Thomas
Kent............................... J. Frank Connelly
Montgomery.................. ....... E. Lloyd Fawcett
Prince George's. .................... Henry H. Sasscer
Queen Anne's....................... Madison B. Bordley
Somerset............................ Archibald Todd
St. Mary's. ......................... John A. Fowler
Talbot.............................. Nehemiah E. Clark
Washington......................... John C. Stonebraker
Wicomico........................... Whitefield S. Lowe
Worcester. .......................... Charles V. Rowley
Baltimore City. ..................... .Harry C. Kilmer

 

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Maryland Manual, 1915-16
Volume 126, Page 170   View pdf image (33K)
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