ceipts of certain classes of corporations, and distilled spirits. Greatly
enlarged jurisdiction and responsibilities were conferred upon the State
Tax Commission by the act creating it and by subsequent legislation, in
addition to the duties formerly exercised by the State Tax Commissioner,
the Commission is empowered to "supervise the administration 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 reviewed for assessment
at least once in every five years," but not necessarily by reassessment of
all property in the same 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 rolling stock of rail
road companies; "to participate in any proceeding in any court wherein
any assessment or taxation question is involved."

The Commission appoints for each of the counties a Supervisor of
Assessments who has the status of a chief assessor in the county, with
power also to appeal to the Commission from any assessments or rulings
made by the County Commissioners. The supervisors are appointed
from a list of five nominees submitted by the County Commissioners.
They serve during good behavior and are removable by the State Tax
Commission "for incompetency or other cause." Their salaries are paid
by the respective counties and are graded according to the aggregate
value of property assessed in the county. A supervisor is also appointed
for Baltimore City with important duties of investigation. The Com-
mission may order the appointment of local assessors to he made by the
County Commissioners and may dismiss such assessors for cause, and,
in its discretion, may fill any vacancy thus created.

The State Tax Commission has charge of the registration of foreign
corporations doing business in Maryland. It also determines the amount
of capital employed by them in the State, as the basis of the annual
franchise tax. Charters and amendments to charters of domestic cor-
porations are filed with, and recorded and approved by, the Commission.
in its jurisdiction over foreign corporations the Commission succeeds
the Secretary of State; while in passing on appeals from assessments
locally made, and on certificates of incorporation, it exercises functions
formerly performed by the courts.

Under the Tax Revision Act of 1929 (Chapter 226) an appeal to
the courts lies from the decisions of the Commission in all cases where
questions of law are involved, Determinations of fact can only he re-
viewed by the courts in cases where the Commission acts in the exercise
of its original jurisdiction and not where it acts in its appellate capacity.

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 Commissioners shall be of
the same political party, and each of them shall be a taxpayer and
(qualified voter of this State."

CENTRAL PURCHASING BUREAU,

Whitaker Building, Saratoga and Davis Streets, Baltimore, Md.
State Purchasing Agent:

Walter N. Kirkman . Catonsville
Assistant State Purchasing Agent:
Cyril A. Keller Baltimore