December 15, 1920.

To the Honorable Albert E. Sleeper, Governor of the State of Michigan, Lansing, Michigan:

Dear Sir In compliance with the provisions of Section 151 of the General Tax Law, as amended, we herewith submit to you a report covering the work of the Board of State Tax Commissioners and the State Board of Assessors for the years 1919 and 1920.

Respectfully submitted,

ORLANDO F. BARNES,
CASS R. BENTON,
WILLIAM S. LINTON,

Members of the Board of State Tax Commissioners.

The "Board of State Tax Commissioners", frequently spoken of as the "State Tax Commission", is the State board created to supervise assessments and assessing officers.

"It shall be the duty of the Governor on the first day of November nineteen hundred and five to appoint three resident freeholders of this State, who shall be duly qualified electors thereof, and who shall hereafter constitute a Board of State Tax Commissioners, with power and duties as prescribed under this Act, one of whom so appointed shall hold office until the first Wednesday in January nineteen hundred and nine, one of whom so appointed shall hold office until the first Wednesday in January nineteen hundred eleven, and one of whom so appointed shall hold office until the first Wednesday in January nineteen hundred thirteen, and until their successors shall have been appointed and shall have qualified. Thereafter the successors of each member of the Board of State Tax Commissioners shall be appointed by the Governor by and with the advice and consent of the Senate, and shall hold office for the term of six years and until their successors shall have been appointed and qualified." Section 145,

General Tax Law.

"The members of the Board of State Tax Commissioners shall receive an annual salary of $3,500.00. The members of said Board shall also receive all expenses actually incurred in the performance of official duties, all of which shall be allowed by the Board of State Auditors and paid from the general fund: Provided, however, That the members of the said Board shall devote their entire time to the duties of their respective offices." Act No. 331, Public Acts of 1913.

The "State Board of Assessors" is the body created for the assessment and taxation of public service corporations contributing to the primary school interest fund of the State.

"The Board of State Tax Commissioners created under the laws of this State, together with the Governor, shall ex-officio, constitute a State Board of Assessors, one of whom shall be elected chairman of said Board. The Secretary of the Board of State Tax Commissioners shall be ex-officio Secretary of the State Board of Assessors without extra compensation. In addition to the Secretary, said Board may employ such other clerical assistance as may be necessary and required to perform the duties imposed upon it by this Act: Provided, further, That such Board may employ such other assistance as may be necessary, with the consent of the Governor and the Board of State Auditors.” Section 1, Act No. 282 P. A. 1905, as amended.