STATE TAX COMMISSIONER. IX

upon appeal, and subsequent determination by the Board of
Appeal.

I suggest that the return day for all corporations, be made
the 1st day of January instead of the first day of March, as
is now provided by law. This would give time to mate the
assessments, and to hear appeals therefrom, in time to have
them finally determined before the day of making the annual
levies of taxes in the counties and City of Baltimore.

The end of the year is also a time of general settlement for
almost all corporations, and the residence of the stockholders
can be ascertained at that time, as well as at any other season
of the year, and the business affairs of the corporations hav-
ing been at that time subject to an annual statement, are in
better shape to enable the officers of the corporation to make
an intelligent and correct return, than can be at any other
season of the year. Great inconvenience has been suffered
by the late day of return, and the difficulty of having ap-
peals heard in time lor the general levy, which would be
obviated by the proposed change.

I also suggest, that it be made incumbent upon the County
Commissioners and Appeal Tax Court, before increasing the
valuation of property already assessed, to notify the owner
thereof, or his agent in possession of such property, that the
valuation of such property requires revision, and summoning
him to appear before them, if he desires so to do, and be
heard in reference to such revaluation.

TAXATION OF TELEGRAPH COMPANIES.

The taxing of telegraph companies operating lines for
profit in the various counties and the City of Baltimore, is a
subject that has engaged the attention of the County Com-
missioners and Appeal Tax Court; but no enactment specially
applicable to their case has been made by the Legislature.
I suggest that provision be made, by law, for the assessment
of the lines of telegraph, in each locality where they may
exist, including posts, wire, insulators and everything at-
tached to the soil, as real property, and office furniture and
instruments as personal property, and that such assessments
be returned to this office as well as to the County Commis-
sioners and Appeal Tax Court.