HERBERT R. O'CONOR, GOVERNOR. 441

assessments and collections, and all other matters pertaining
to the subject of revenue and taxation.

The Commission shall have power to inquire into the sys-
tems 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 con-
taining drafts of one or more bills revising the revenue and
tax laws of the State of Maryland, together with such ex-
planations 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 experts
and clerical or other assistants as may be required. The Com-
mission shall have authority to summon and examine wit-
nesses, to administer oaths thereto and to require the produc-
tion 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 depart-
ments 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 expense of the
Commission shall be defrayed out of such State funds as may
be provided therefor in the budget or otherwise.

Approved May 3, 1939.

CHAPTER 263.

(House Bill 471)

AN ACT to authorize the Mayor and Common Council of Fair-
mount Heights, in Prince George's County, to increase the
tax rate to not exceeding $. 15 on the $100. 00 of assessed
valuation, upon the approval of this Act by the qualified
voters of Fairmount Heights, and to provide for the sub-
mission of this Act to the qualified voters of said town for
their adoption or rejection.