STATE TAX COMMISSION.
Union Trust Building, Baltimore.

Name. Term Expires. Postoffice.
Commissioners:

Jesse D. Price ( Chairman) . 1935 ... . Salisbury
Oscar Leser ... . ... . .... 1939 . ... Baltimore
A. LeRoy McCardell .... 1937 . ... . Frederick

Secretary:

Albert W. Ward . ... . . . Baltimore
Chief Clerk;
John F. O'Malley..... . ... .... ... .. Elkridge

The State Tax Commission was created by the Act of 1914, Chapter
841, superseding the State Tax Commissioner, an office which was es-
tablished in 1878, with functions limited virtually to the assessment of
the shares of domestic corporations and national banks, the gross re-
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 be 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 be re-