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656 REVENUE AND TAXES. [ART. LXXXI
limitations hereinbefore mentioned. The State Tax Commission imme-
diately 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 Treas-
ury 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 em-
ployees shall be payable out of the State Treasury of the State of Mary-
land as other State employees are now paid. The main office of the
State Tax Commission shall be in Baltimore City. The Commission
may appoint an attorney at law of the State of Maryland to be and act
as the general counsel of said Commission, whose salary shall be fixed
by said Commission.*
The position of counsel to the state tax commission is not an office within
the meaning of article 3, section 17 of the constitution. Under this section
the commission may not appoint two persons as general counsel. How
statutes are to be construed. State Tax Commission v. Harrington, 126
Md. 158.
See notes to section 235.
235.
The object, intention, machinery and provisions of this and the following
sections summarized. Under this and the following sections the state tax
commission has the power to order a general assessment and, if needed,
a general reassessment; hence sections 248 et seq. were not passed for that
purpose. See notes to article 15 of the Declaration of Rights and to article
81, section 248. Leser v. Lowenstein. 120 Md. 246.
245.
See notes to section 235.
247+
1916, ch. 629, sec. 248.
248. The local supervisor of assessments provided for under Article
81, section 234 et seq., shall, in addition to his present duties act as
chief assessor in his particular County, with such additional duties as
the State Tax Commission shall determine and designate; at such time
as shall be ordered by the State Tax Commission, each of the several
*The act of 1016, chapter 713, provides that the Mayor and City Council of
Baltimore shall not pay after October 1st, 1916, any portion of the salaries of
the members of the state tax commission.
The act of 1918, chapter 242, appropriated $3,500 for the use of the state tax
commission.
+The act of 1916, chapter 713, appropriates out of the treasury of Maryland
money sufficient to pay the salaries of the members of the state tax commission,
and further provides that the Mayor and City Council of Baltimore shall' not pay
after October 1st, 1916, any portion of the salaries of the members of the state
tax commission.
The act of 191S, chapter 242, appropriated $3,500 for the use of the state tax
commission.
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