for reassessment purposes once in every five years (Code 1947 Supp.
Art. 81, sec. 180)..

The State Tax Commission has charge of the qualifications and
registration of foreign corporations doing business in Maryland. In
addition to collecting an annual filing fee and accounting monthly
for all such collections to the Treasurer, the Commission assesses the
tangible personal property of foreign corporations and distributes
the proceeds to the localities in which the property is located. Previ-
ous to 1940, the power to assess such property was in the hands of
local taxing officials (Code 1939, Art. 23, secs. 5, 28). Charters and
amendments to charters of domestic corporations 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 locally made, and on certificates of incor-
poration, it exercises functions formerly performed by the courts
(Code 1939, Art. 81, sec. 175)..

Under the income tax law, the Commission was given appellate
jurisdiction from the final action of the Comptroller. The determina-
tion of the Commission is prima-facie evidence of the amount of tax
due, but an appeal to the Court lies from the findings of the Com-
mission in the manner now provided for all appeals from the Com-
mission in the exercise of its appellate jurisdiction..

Publications: Biennial Report of the State Tax Commission,.

1946
Tax Laws of the State of Maryland (annotated). 1947.

1948 1949
Appropriations . .. $97,233 $96,489
Staff: 23..

DEPARTMENT OF BUDGET AND PROCUREMENT.

Walter N. Kirkman, Director
James G. Rennie, Chief Budget Bureau
Eugene G. Connor, Chief Purchasing Bureau
318 Light Street, Baltimore 2 Telephone: Lexington 2050.

The Department of Budget and Procurement was established in
1939, combining the budgeting and purchasing functions of the State
into a single agency. The Director of the Department is appointed by
the Governor. In addition to having executive jurisdiction of the De-
partment, the Director reviews all leases for rental of office space
prior to their submission to the Board of Public Works for approval..

Budget Bureau.

The budget functions of the agency are vested in the Budget
Bureau, the chief of which is appointed by the Director. The Bureau
aids the Director in preparing a tentative budget for the Governor's
consideration and reviews all budget amendments presented by the
various State agencies. The Bureau may investigate the necessity
for all expenditures..

Purchasing Bureau.

The head of the Purchasing Bureau is also appointed by the Di-
rector. This Bureau is charged with the purchase of all supplies,
material and equipment for the use of State Agencies. A warehouse
is maintained for the storage of supplies, paid for out of the Revolv-.