For each of the counties the Commission appoints a Supervisor
of Assessments from a list of five nominees submitted by the County
Commissioners. The supervisors serve during good behavior and are
removable by the State Tax Commission "for incompetency or other
cause." The cost of their salaries, which are fixed by the Tax Com-
mission after consultation with the respective county commissioners,
is shared equally between the State and the counties. The Tax Com-
mission also appoints a supervisor for Baltimore City with impor-
tant duties of investigation. The Supervisor of Assessments is the
chief assessor and acts as such over local assessors; he also may
appeal to the Commission from any assessments or rulings made by
the county commissioners.

The local assessors are appointed by the county commissioners for
an indefinite period from a list of applicants examined and graded
by the State Tax Commission. Their salaries are fixed and paid in a
manner similar to those of the supervisors. The assessors review for
reassessment the property in each county of Maryland each year
(Code 1951, Art. 81, secs. 232-35).

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. Char-
ters and amendments to charters of domestic corporations are filed
with, and recorded and approved by, the Commission (Code 1951,
Art. 81, secs. 7, 12; Art. 23, secs. 4, 11, 26).

Under the income tax law, the Commission is given appellate juris-
diction from the final action of the Comptroller. The determination
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 Commission
in the manner now provided for all appeals from the Commission in
the exercise of its appellate jurisdiction (Code 1951, Art. 81, sec.
251).
Appropriations 1957 1958

General Funds . . $645,961 $843,876
Staff: 23.

DEPARTMENT OF BUDGET AND PROCUREMENT

James G. Rennie, Director
James P. Slicher, Chief, Budget Bureau
Adam G. Uhl, Chief, Purchasing Bureau

318 Light Street, Baltimore 2 Telephone: Lexington 9-2050

The Department of Budget and Procurement, established in 1939,
combines the budgeting and purchasing functions of the State into
a single agency. The Director of the Department, who is appointed
by the Governor, has executive jurisdiction over the Department,
and in addition reviews all leases for rental of office space before
their submission to the Board of Public Works for approval (Code
1951, Art. 15A, sec. 14).

Budget Bureau

The Director appoints the Chief of the Budget Bureau. This unit
carries out the budget functions of the agency. It aids the Director
in preparing a tentative budget for the Governor's consideration and