of this report the Commission has recommended that all reports to
the State Tax Commission should be filed on or before the first day
of March in each year. The Commission recommends that it should
be mandatory on it to impose a penalty (for the use of the State)
amounting at least to $5.00 and $1.00 per day additional for each
day after the first day of March in each year until the first day of
the succeeding June; and after the first day of June a further flat
penalty of $100 should be imposed with an additional penalty of
$1.00 per day until the report is filed, or an assessment is made
without a report.

Penalties should be computed by the State Tax Commission and
the amount thereof certified to the State Comptroller and be col-
lectible by him by any process which may be enforced in the collec-
tion of State taxes or other charges, subject, however, to the pay-
ment of interest, computed from the last day for which, such penalty
has been imposed.

REASSESSMENT

The Act of 1914, Chapter 841, Section 234, sub-Section 6, pro-
vides (It shall be the duty of the State Tax Commission and it shall
have power and authority—) "To enforce and execute a continuing
method of assessment, and to require that all property in the State
be reviewed for assessment at least once in every five years." This
act made no change in the power of assessment by the County Com-
missioners, by whom, the original assessments of all real property
and the personal property of individuals in the counties must be
made, nor provided for additional machinery concerning assess-
ments of such property, nor did it provide a financial system to
defray the expenses of a reassessment. With the purpose of begin-
ning a new assessment in the counties, the State Tax Commission
notified the several Boards of County Commissioners prior to the
fixing of the levy in the different counties and estimated the amount
necessary to defray the expenses of a reassessment in said respective
counties, and requested that said amount be included in the levy of
each county for the year 1915.