ART. 81]

REVENUE AND TAXES.

829

State Tax Commission. 234. Appointment; Qualifications; term; salaries; oath, employees; office. 235. Duties; supervision over assess- ments, collectors' accounts, own- ership, situs of property, inspec- tion of licenses; reports. .236. Supervisors of assessments; ap- pointment and duties. 237. Supervisor of assessments of Bal- timore City ; authority and duty ; access to records of appeal tax court; appeal to state tax com- mission from appeal tax court; inequalities, how remedied. 238. Commission to prevail in case of conflict with appeal tax court or county commissioners ; commis- sion may investigate upon its own initiative. 239. Hearing before county commis- sioners or appeal tax court; ap- peal to commission; subsequent appeal to court ; commission may participate in. 240. Supervisors of assessments ; du- ties of ; instructions to ; office ; clerical help ; data not open to public; power of local assessors preserved.

241. Salaries of supervisors ; levy there- for. 242. Seal and record of proceedings of ; hearings ; testimony ; witnesses ; books, etc. ; failure to obey order of; majority vote; meetings, where held. 243. Judgments of commission; certi- fied copies; punishment for con- tempt. 244. Invalidity of any provision of law not to affect remainder; repeal of inconsistent laws; pending suits not affected. 245. Appeals to State Tax Commission ; appeals to local courts, when taken; summons, non-jury case; appeal to Court of Appeals, when taken; the power to assess in- cludes the power to classify and review of assessment includes re- view of classification. 246. State Tax Commissioner abol- ished ; duties of, to be performed by commission; chairman of commission to take place of com- missioner on boards, committees, etc.; actions of commissioner prior to State Tax Commission Law, valid. 247. Annual appropriation.

Exemptions.

1904, art. 81, sec. 4. 1888, art. 81, sec. 4. 1860, art. 81, sec. 3. 1841, ch. 23, sec. 1.

1874, ch. 483, sec. 3. 1880, ch. 122. 1806, ch. 120. 1904, ch. 460.

1906, ch. 464. 1914, ch. 528.

4. The provisions of this sub-title shall not apply to any bonds or
stocks or evidences of indebtedness issued by the United States belong-
ing to residents of this State, nor to any property in this State belong-
ing to the United States or to this State, or to any County of this State,
or incorporated city or town in this State, nor to the real and personal
property owned and acquired by fire insurance salvage corps of
Baltimore in pursuance of the Act of 1888, Chapter 72, Section 2,
nor to any judgment rendered by any court of record or justice of the
peace, nor to houses or buildings used exclusively for public worship,
nor to the furniture contained therein, nor to the parsonage connected
therewith, nor to the grounds appurtenant to such houses, nor to build-
ings so exclusively used for public worship or as parsonages which are
necessary for the respective uses thereof, nor shall the provisions of this
sub-title apply to graveyards, cemeteries or cemetery company which