41

class of property was performed, under the immediate direction of
the State Tax Commission, by the new Supervisors of Assessments
and the County Commissioners at the same time that they had many
other and multitudinous duties.

Local officials had not heretofore been engaged in assessment
of property, real or personal. The forms of schedules for returns
by holders were prepared by this Commission and then sent to the
county boards, whose duty it then was to list prospective holders
and make assessments; assistance has been rendered, in nearly every
case, to local authorities by this body. A great deal of time of the
Commission has been taken up with the assessment of "ordinary
business" corporations, and owing to complete changes for assess-
ment of "ordinary business'' corporations innumerable questions of
procedure and law arose, all of which lessened the time available
for activities along other lines.

The Commission certified to the city of Baltimore and the
counties the names of Maryland holders in approximately 70 com-
panies, and the amount of the holdings determined to be taxable
was 12,282,700. Few, if any, holders outside of Baltimore City and
Baltimore County were heretofore actually assessed.

INCREASE OF ASSESSMENT (OUTSIDE OP BALTIMORE CITY AND
BALTIMORE COUNTY) OF INTANGIBLE PERSONAL PROPERTY
SUBJECT TO THE LOW RATE.

			Percentage
	County	Net Increase	of Increase
	Allegany ................................	$4,568,5141	1,040%
	Anne Arundel.............................	1,930,2731 2	340
	Calvert .................................	17,759	None heretofore
	Caroline ................................	89,3032	None heretofore
	Carroll .................................	212,805	10
	Cecil ...................................	1,264,7213	50
	Charles .................................	18,400*
	Dorchester ..............................	42,878	20
	Frederick ...............................	1,230,370	66
	Garrett .................................	351,742	4 None heretofore
	Harford .... ...........................	343,796	35
	Howard .................................	227,597	15
	Kent ..... ... .......................	141,480	72
	Montgomery ............................	935,420	48
	Prince George's .........................	127,780	85
	Queen Anne's ...........................	97,770	40

¹ Includes item duplicated in ordinary business.

² Includes part in litigation.

³ Part subject to State tax only.

⁴ In Garrett County, according to information, there were a few assessments of stock
and bonds assessed at the sliding scale rate (Acts 1896, Chapter 120).
* Decrease.