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them, the limited time that the law provides they should give to
their duties, and the demand on their time by delegations asking and
demanding appropriations for all sorts of improvements, deserved
and not deserved. Knowledge of tax laws, public revenues and
proper assessment methods have never been considered essential to
qualifications for the office of County Commissioner, In the limited
field from which the County Commissioner had to name supervisors
it may be said that the nominees fairly represent the communities
from which they were named.

Supervisors of assessments, while having no right to make orig-
inal assessments, as stated before, have the right to object to any
new assessment made by the Board of County Commissioners, any
abatements allowed, failure to make corrections—in fact, any action
of the County Commissioners in dealing with the assessment of
property, by appeal to the State Tax Commission from the action
or failure to act of the County Commissioners, Appeals have been
taken by supervisors of several counties. The supervisor of assess-
ments of Calvert County appealed from the action of the County
Commissioners of Calvert County when they reduced the assessment
on a farm in Calvert County from $3,800 to $2,800. The supervisor
of assessments of Allegany County appealed from the action of the
County Commissioners of Allegany County upon their refusal to
place on the assessment books the property of the Masonic Temple
Building Association, a company organized for the purpose of hold-
ing real estate and leasing it to fraternal orders and lodges. The
County Commissioners considered it the property of a benevolent
institution and exempt from taxation.

It is believed that much friction may be avoided between the
Boards and the State Tax Commission by reason of the fact that
supervisors have no power of assessment, leaving the local govern-
ing body, viz, the County Commissioners, and to their assessors the
power of assessment, subject to revision by the Commission.

Innumerable cases hare arisen when supervisors hare accom-
plished good results by suggestions to County Boards after intima-
tion from the State Tax Commission.