The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1914-05-30
NEW TAX MACHINERY

The last Legislature created an en-
tirely new machinery and system of
taxation in this State when it passed
the Act providing for a State Tax
Commission, whose duty and power it
is to equaliZe assessments all over the
State and to fix the assessment of any
piece and parcel of property in any
part of Maryland. The new Commits
sion is scheduled to begin operations
on June l, 1914.
Men Who Will Direct 1t.
The commission named in the act
will consist of Arthur p. German,
chairman; Levin Wickes, of Chester
town, and JuGge Oscar Lesser, of Bal
timore. The chairman is to receive
$4,000 year and the other two men,
bers $4,000 a year each. These salar-
les were increased by the Legislature
from the $4,000 fixed in the bill as ORR
ginally drawn by the Commission for
the Revision of the Tax Laws of Mary
land, of which Henry F. Baker was
chairman and Allan C. Girdwood was
secretary. Mr.. Girdwood will, it is
generally understood, be chosen secre-
tary of the commission.
Counsel And Supervisors.
Besides these officials and such office
force as is needed, the commission will
have the appointment Of an attorney
at such salary as may be fixed by the
commission, a supervisor of assess
ments for the city, at a salary of
$2,400 a year, and one supervisor in
every county in the State, with salar-
les ranging from 5000 in Calvert
county to $4,000 in Baltimore county.
Some three or four travelling super
visors, to investigate the work of the
county supervisors and report to the
commission, will be needed, it is be-
lieved These are authorized by the
law and their compensation is to be
fixed by the commission.
Each county supervisor is to be Sc
lected from list of five names sub
mitted by the County Commissioners
of such county. If no such list is sub
mitted, the commission may appoint
whom it may desire.
1t has been suggested that in order
to make these appointments as nearly
nonpolitical as possible the commits
sion might hold sort of civil service
examination for the five applicants
from each county and the one who
knew most of taxation in his section
and seemed best fitted to do the work
would be chosen to do it. Whether the
commission is willing to go to that
length to get the best men remains to
be seen.
Has Large Powers.
It's chief duty will be to equalize
taxation for State purposes and to see
that property is assessed and not un-
assessed. 1t is given the broadest
powers to bring this about. The COM
mission will have the right to fix all
assessments for purposes of State tax
alton. 1t may, in effect, order a reas-
sessment of all taxable property in
any county. If the County Commits
Baltimore City should refuse to re-
assess, the commission will have the
power to make the reasseSsment itself.
An appeal will be to the commission
and not to the courts, as formerly.
The new law gives ample authority
and makes it the duty Of the COM
mission TO nave general supervision
over all supervisors of assessments
and to have the final determination of
assessments of all property in all the
counties, districts, cities, towns and
villages, of the State, to the end that
all taxable property shall be placed
upon the assessment books and shall
be equalized between persons, firms
and corporations.
"ln 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 eX-
ceeding four years in all, III the same
manner as other property is subject
to taxation"