ART. 81] STATE TAX COMMISSION. 847

Districts, Cities, Towns and Villages of the State, so that all persons,
firms and corporations shall be assessed alike for like kinds of prop-
erty. In case any property which under the law is subject to taxation
lias 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 of schedules, notices and other papers,
and forms for financial and statistical reports of County Commis-
sioners and the Appeal Tax Court of Baltimore City to the State Tax
Commission. The State Tax Commission 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 govern-
ing bodies, assessing officials and tax collectors.

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

(5) To formulate, whenever the Commission shall deem it practi-
cable, standards or units for the assessment of various kinds of prop-
erty, 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 com-
plete 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 regard-
ing the most effectual and equitable methods of assessment, and par-
ticularly regarding the best methods of reaching all property and avoid-
ing 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-opera-
tion between the different States and jurisdictions in matters of taxa-
tion.

(10) To provide fora 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 bien-
nially to the General Assembly its proceedings and recommendations.