this order was attacked but the Commission's authority was affirmed by
the Court of Appeals of Maryland in the case of State Tax Commission
versus Lowenstein, 129 Md., 244. Subsequently in December, 1917, the
Commission ordered a general re-assessment of personal property, tangi-
ble and Intangible, owned or held by residents of the twenty-three coun-
ties 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 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 system of in-
spection of licenses.

The Commission has devised 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 re-
spective 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. .................................... .Benson B. D. Bond
Caroline. .................................... .William G. Smith
Carroll. ..................................... .George W. Brown
Charles. ..................................... .Edward G. Edelen
Cecil .............. ......... ...................Dr. R. M. Black
Dorchester. .................................. .William R. Hearn
Frederick. ................................ ... .Alfred W. Gaver
Garrett. .................................. George W. Legge, Jr.
Harford. ................... ......................O. B. Carcaud
Howard .......................................O. Dorsey Hobbs.
Kent. ........................................... Owen C. Smith
Montgomery. .................................. Perrie E. Waters
Prince George's. ............................. .James H. Shreeve
Queen Anne's. ............................. -Madison B. Bordley
Somerset........................................ Archibald Todd
St, Mary's. ....................... ............ John A. Fowler
Talbot.. .................................... .Nehemiah E. Clark
Washington. ..................................... .Guy G. Gantz
Wicomico. .................................. .Whitefield S. Lowe
Worcester. .................................. .Charles V. Rowley
Baltimore City................................. Harry C. Kilmer