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counties is that holders in the country parts of this class of property
are very limited.

Facility has been given to test the accuracy of return in a case
in Washington County. An individual made his return in April,
1915, setting forth in detail his holdings. He died in August of the
same year, and it developed that in an inventory of $91,000 of bonds
there was a discrepancy of but $4,000 between his holdings and his
assessment. The party was more or less active and claim was made
by his executors that the $4,000 discrepancy was on account of
recent purchases of bonds, purchased since his return to the County
Commissioners.

Contention is made by some that any attempt to tax this class
of property will drive people from the State. Only one instance has
been brought to the attention of the Commission.

Prince George's County adjoins the District of Columbia, and
many of its business and professional men maintain their homes in
this county. Some years ago a resident of Washington built a,
handsome home in this county, and he has lived there for a few
years past and is considered a resident of the county for voting
purposes. With many others, he was served with notice and
requested to make his return of bonds and foreign stock. He insists
that if he is assessed on his holdings he will be obliged to sell his
Maryland home and return to the city of Washington, because
there this class of property is not subject to taxation. It may be
stated that this individual is naturally a Washingtonian and has
been attracted to the country because he prefers country life to
metropolitan life. It remains to be seen whether he will give up
the country life for the city life in Washington.

The other adjoining county to the District of Columbia in
Maryland is Montgomery, and many Washingtonians maintain
country places in this county and live part of the year in the coun-
try and part of the year in Washington. If they live the greater
portion of the year in this State, they may enjoy the right of fran-
chise, while if their residence is in Washington they enjoy no
voting rights here.

The duty of supervising the assessment of intangible personal
property subject to the low rate of taxation is only one of the many
activities conferred upon the Commission by law and undertaken
by it since its organization. The direct work of assessment of this