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.

Under the individual and corporation income tax law, enacted by
the Special Session of the General Assembly of 1937, Chapter II, the
Commission was given appellate jurisdiction to hear all appeals from
the final action of the Comptroller. The determination of the Com-
mission is prima facie evidence of the amount of the tax due, but
an appeal to the courts lies from the finding of the Commission in the
manner now provided for on appeals from said Commission in the
exercise of its appellate jurisdiction and the provisions of Section 188
of Article 81 of the Code are made applicable.

The State Tax Commission is composed of three members, ap-
pointed by the Governor for terms of six years, one of the terms expir-
ing 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 Commis-
sioners shall be of the same political party, and each of them shall be
a taxpayer and qualified voter of this State."

SUPERVISORS OF ASSESSMENTS

Somerville Nicholson ..Allegany
George T. Cromwell Anne Arundel
Hugh Allen Meade Baltimore City
H. Gerard Mueller Baltimore
Russell H. Owings Calvert
A. Irvin Brumbaugh Caroline
George W. Brown Carroll
George K. Houck. Cecil
Edward G. Edelen. Charles
Calvin Spedden Dorchester
Alfred W. Gaver Frederick
Richard C. McComas Garrett
Samuel L. Fyle Harford
William F. Myerly- Howard
Thomas F. Davis Kent
Wilton T. Allen Montgomery
Thomas W. Baxter Prince George's
Harry C. Reynolds Queen Anne's
J. Franklin Adams St. Mary's