1554 LAWS OF MARYLAND. [CH. 888

and assessments and collections, and all other matters per-
taining to the subject of revenue and taxation.

The Commission shall have power to inquire into the
systems of State, County and Municipal taxation in force in
other states, and to ascertain the operation and effect thereof.

SEC. 3. And be it further enacted, That it shall be the
duty of the Commission to prepare a report in printed form
containing drafts of one or more bills revising the revenue
and tax laws of the State of Maryland, together with such
explanations and comments as to it seems appropriate. Said
report shall be submitted by the Commission to the Governor
not later than the thirtieth day preceding the convening of
the first regular session of the General Assembly following
the appointment of the Commission, and shall be submitted
by the Governor to the General Assembly.

SEC. 4. And be it further enacted, That the Commission
is authorized to appoint a Secretary and to engage such ex-
perts and clerical or other assistants as may be required.
The Commission shall have authority to summon and examine
witnesses, to administer oaths thereto and to require the
production of books and records. The Commissioners, or any
duly authorized agent thereof, shall have access to the books
and records of the assessment and revenue and accounting
departments of this State and all political sub-divisions
thereof, and all public officers shall supply to it and to each
such agent all needed information on request.

SEC. 5. And be it further enacted, That the expenses of
the Commission shall be defrayed out of such State funds
as may be provided therefor in the budget or otherwise.

Approved April 26, 1927.

CHAPTER 688.

AN ACT to repeal and re-enact with amendments Section 30
of Article 81 of the Annotated Code of Maryland, title
"Revenue and Taxes," sub-title "Rate and Items of State
Tax," as said section was amended by Chapter 572 of the
Acts of the General Assembly of Maryland of 1924.