were paid and all salaries as they have since fallen due hare been
regularly paid.

It seems to the Commission as though the entire salaries of all
State officers should be paid from the State Treasury directly, rather
than part by the State and a remaining part by a political subdivi-
sion of the State, and that consequently the acts providing for the
Public Service Commission, the State Industrial Accident Commis-
sion and the State Tax Commission should be so amended as to pro-
vide for the payment of the whole salary of each of such officers out
of the State Treasury.

RECORDING CHARTERS

Between the years 1908 and 1914 (parts inclusive) new corpora-
tions filed their certificates with the State Tax Commissioner for
record, and immediately thereafter such certificates, or copies, were
required to be sent for recording to the Clerk of the Superior Court
of Baltimore City, if the principal office of such corporation were
in Baltimore City, or to the Clerk of the Circuit Court for the
county wherein the principal office of such corporation would be
located. The Act of 1914, Chapter 789, changed the place of such
recording and provided that certificates of incorporation should be
delivered to the Secretary of State, and that the Secretary of State
should be required to record them in a book kept for that purpose
and to send an abstract of each to the State Tax Commission. No
provision was made for the recording of either the certificate or
abstract in the office of the Clerk of the Court, as was required to
be done prior to the passage of the Act of 1914 above mentioned.

Charters should be recorded in the office of the State Tax Com-
mission rather than in the office of the Secretary of State. The
Secretary of State has no duties to perform in respect to corpora-
tions, and none of the information obtained by him from the certifi-
cate is of assistance to him in the performance of any of his duties.
But in contrast, all of the duties in respect to corporations, as, for
example, the computation of the annual franchise tax, the assess-
ment annually of the tangible personal property of those corpora-
tions which are assessable in this way and the assessment of other