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the same rate that any other equal portion of such railroad or turnpike is valued.

Ibid. sec. 213. 1898, ch. 286, sec. 203.

217. All shares of stock in any bank (other than a national bank) incorporated by or located in or doing business in this State shall be valued and assessed for the purpose of State, county and municipal taxation to the owners thereof in the county or city in this State in which said owners may respec tively reside, in the same manner and to all intents and pur poses as if the said shares of stock were shares of stock in a national bank located in this State, to the end that at no time shall the shares of stock in any bank incorporated by or located in or doing business in this State (other than a national bank) or the owner or owners thereof be liable for or subject to any other or greater taxation than the same, or the owner or own ers thereof, would be if the said shares of stock were shares of stock in a national bank located in this State.*

State Tax Commission.†

1914, ch. 841, sec. 233.

234. There is hereby created a commission to be designated as State Tax Commission of Maryland, composed of three persons, who shall be resident taxpayers of the State and qualified voters thereof, and not more than two of whom shall be of the same political party. One of said commissioners shall be a resident of the City of Baltimore, one a resident of the coun ties of the Eastern Shore of Maryland, and the other a resident of the counties of the Western Shore of Maryland. The term of each of the three members shall be six years and until his successor qualifies, and shall commence on the first Monday of June next ensuing his appointment; except that one of the commissioners named in this act shall serve for two years, one for four years, and one for six years, and if for any reason the term of six years shall be held unconstitutional, then the term

Sections 218 to 233, inclusive, are not applicable.

† See general note to Article 81 on "Revenue and Taxes." creating this commission, went into effect on May 29, 1914.

The act of 1914,

of each shall be two years. The present commission created by this act shall be Oscar Leser, who shall serve for two years, Lewin W. Wickes, who shall serve for four years, and Arthur P. Gorman, Jr., who shall serve for six years and who shall be chairman of said commission during his term, after which time the chairman of said commission shall be designated by the Governor of the State, and all subsequent appointments shall be so made that not more than two commissioners shall at any time be of the same political party. Each commissioner shall receive a salary of three thousand dollars ($3,000) per annum, payable, out of the State Treasury by the State of Maryland. The chairman of said commission shall also receive the sum of three thousand dollars per annum, which shall be paid out of its funds by the Mayor and City Council of Baltimore, to said chairman of said commission, as an employee of said municipal corporation; and each of the other two commissioners shall receive in addition to said three thousand dollars per annum aforesaid the sum of two thousand dollars per annum, which shall be paid out of its funds by the Mayor and City Council of Baltimore to each of said other two commissioners as employees of said municipal corporation; and before entering upon office he shall take the oath prescribed by the Constitution. In case of any vacancy the Governor shall appoint a competent person to fill the same, subject to the limitations of appointment contained in this act, and the Governor shall appoint one commissioner every two years as the term of the commission named in this act may expire, subject to the limitations herein before mentioned. The State Tax Commissioner immediately after its organization shall appoint a secretary to serve at the pleasure of the State Tax Commission, who shall receive a salary of three thousand dollars ($3,000) per annum, payable out of the Treasury of the State of Maryland, and they shall also have the power to employ such other clerks and stenographers as the commission may deem necessary, and the commission shall have the power to prescribe their duties and fix their compensation and the salaries of such employees shall be payable out of the State Treasury of the State of Maryland as other State employees are now paid. The main office of the

State Tax Commission shall be in Baltimore City. The com mission may appoint an attorney at law of the State of Mary. land to be and act as the general counsel of said commission, whose salary shall be fixed by said commission.*

Ibid. sec. 234.

235. It shall be the duty of the State Tax Commission and it shall have power and authority—

(1) To have general supervision over the administration of the assessment and tax laws of the State.

(2) To have general supervision over all supervisors of as sessments and to have the final determination of assessments of all property in all the counties, cities, towns and villages of the State, to the end that all taxable property shall be placed upon the assessment books and equalized between persons, firms and corporations in all the counties, districts, cities, towns and villages of the State, so that all persons, firms and corporations shall be assessed alike for like kinds of property. In case any property which under the law is subject to taxation has not been assessed, such property may be placed on the books at any time and shall be subject to taxation for the current and previous years, not exceeding four years in all, in the same manner as other property is subject to taxation.

(3) To establish the form of the reports of assessment, assessment books and collection books, and schedules, notices and other papers, and forms for financial and statistical reports of County Commissioners and the Appeal Tax Court of Baltimore City to the State Tax Commission. The State Tax Com. mission is empowered to require all these officials to use all forms furnished or prescribed by the State Tax Commission, and shall have power to examine all books of local governing bodies, assessing officials and tax collectors.

(4) To provide for a uniform system of accounts to be used by all collectors of State taxes and to require the use thereof.

* See chapter 713 of the Acts of 1916, herein inserted as sections 414 A & B of Article 23, which changed the provision relating to salaries and the payment thereof. In State Tax Commission vs. Harrington, 126 Md. 157, the Court held that while the Commission may or is not required to appoint a general counsel, the party acting as such general counsel is merely an agent or employee and is not a public officer within the prohibition of section 17 of Article 13 of the Constitution. By Chapter 560 of the Acts of 1916, it becomes the duty of the Attorney-General to represent the State Tax Commission.

(5) To formulate, whenever the Commission shall deem it practicable, standards or units for the assessment of various kinds of property, and to issue instructions to local supervisors of assessments in regard thereto and to require the use thereof. To confer with County Commissioners and the Appeal Tax Court of Baltimore City, and visit each county as often as necessary.

(6) 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.

(7) To require individuals, firms and corporations to furnish complete information as to ownership of all property taxable or exempt, and as to all facts relative to the value thereof.

(8) To investigate at any time, on its own initiative, assessments against any or all properties or assessments in any county, district, city, town or village.

(9) To inquire into the provisions of the law of other States and jurisdictions regarding jurisdiction and situs of property for purposes of taxation; to confer with tax commissioners of other States regarding the most effectual and equitable methods of assessment, and particularly regarding the best methods of reaching all property and avoiding conflicts and duplication of taxation of the same property, and to recommend to the Legislature such measures as will tend to bring about uniformity of methods of assessment and harmony and co-operation between the different States and jurisdictions in matters of taxation.

(10) To provide for a system for inspection of State licenses and to require the payment of the proper fees fixed by law therefor.

(11) To confer with the Governor, Comptroller and Treasurer of the State as to the administration of the tax laws, and to report biennially to the General Assembly its proceedings and recommendations.

Ibid. sec. 235.

236. In each county of the State and in Baltimore City there shall be a supervisor of assessments, who shall be a resident thereof, and shall be appointed by the State Tax Commission from a list of five persons submitted to the State Tax Commis

sion by the County Commissioners of each county, and by the Mayor of Baltimore City in case of the supervisor of Baltimore City, who shall be removable at any time by the State Tax Commission for incompetency or cause. He shall hold no other public office of profit. In case the County Commissioners of any county or Mayor of Baltimore City shall fail to furnish such a list within twenty days' notice (after being requested so to do), the State Tax Commission shall have power to fill such office immediately after the expiration of such time.

The supervisor of assessments in each county shall have general supervision over assessment of all property in the county. He shall not be required to make assessments which shall be made by the County Commissioners or other proper authorities as now required by law, but he shall have power and it shall be his duty to appeal to the State Tax Commission from any and all assessments or rulings which he shall consider improper. He shall visit every district at frequent intervals and obtain all necessary data and information, keep posted on sales in the county and conditions attending said sales, and whenever possible shall report the sales and considerations of all transactions within twenty days to the State Tax Commission and the County Commissioners. From these reports and all evidence obtainable, it shall be determined by the respective County Commissioners whether the assessment against any property or whether any unit of assessment values used in any district or county shall be changed, and in case the data submitted is not satisfactory either to the State Tax Commission or to the County Commissioners, either shall have the power to obtain additional data, and in case the assessment so determined upon is not satisfactory, the State Tax Commission or the County Commissioners shall order a new valuation.

Ibid. sec. 236.

237. The supervisor of assessments of Baltimore City shall have access to the assessment books of Baltimore City, and all records of the Appeal Tax Court of Baltimore City, and to re turns of all assessments made by assessors. He shall have authority to inquire into the assessment of any or all properties and to report the results of any investigations to the Appeal

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