REVENUE AND TAXES. 2561

State Tax Commission. 247. Appointment; qualifications; term; salaries; oath, employees; office. 248. Secretary; power to administer oaths. 249. Duties; supervision over assessments, collectors' accounts, ownership, situs of property, inspection of licenses; reports. 250. Supervisors of assessments; appoint- ment and duties. 251. Supervisor of assessments of Balti- more; authority and duty; access to records of appeal tax court; ap- peal to state tax commission from appeal tax court; inequalities, how remedied. 252. Commission to prevail in case of con- flict with appeal tax court or county commissioners; commission may in- vestigate. 253. Hearing before county commissioners or appeal tax court; appeal to com- mission ; subsequent appeal to court ; commission may participate in. 254. Supervisors of assessments; duties of; instructions to; office; clerical help; data not open to public; power of local assessors preserved. 255. Salaries of supervisors; levy therefor; 256. Seal and record of proceedings of; hearings ; testimony ; witnesses ; books, etc. ; failure to obey order of ; majority vote; meetings, where held. 257. Judgments of commission; certified copies; punishment for contempt.

258. Invalidity of any provision of law not to affect remainder; repeal of in- consistent laws; pending suits not affected. 259. Appeals to State Tax Commission; ap- peals to courts; summons non-jury case; appeal to court of appeals; power to assess includes power to classify, and review of assessment in- cludes review of classification. 260. State Tax Commissioner abolished; duties of, to be performed by com- mission; chairman of commission to take place of commissioner on boards, committees, etc.; actions of commissioner prior to State Tax Commission Law, valid. 261. Annual appropriation. 262. County and other assessors; compen- sation. 263. Assessors to take oath. 264. Uniform assessment plan to be fol- lowed by county commissioners. 265. Levy for expenses of assessment. 266. Mandamus against county commis- sioners. 267. Compensation of county commission- ers and counsel for services relative to reassessments. 268. Notice of assessment. Uniformity of Taxation in Incorporated Towns. 269. Rules set out in art. 15 of Constitu- tion to be followed; classes of prop- erty.

State, County and Municipal Taxes.

An. Code, sec. 1. 1904, sec. 1. 1888, sec. 1. 1841, ch. 23. 1874, ch. 483, sec. 1. 1896, ch. 120.

1. All state and county taxes and all municipal taxes shall be levied
upon the assessments made in conformity with the provisions of this article
and in conformity with all laws relating to revenue and taxes and not
embraced in this article.

This section on its face contemplates the making of other assessments than that
provided by act of 1896, ch. 120. Neither act of 1896, nor any of the sections of this
article, confer authority upon a municipality to levy taxes for municipal purposes,
nor do they provide means of determining what town property shall be burdened
with municipal taxes. The act of 1896, ch. 120, held not to repeal mode of assess-
ment provided by charter of Salisbury, nor exemption from taxation contained
therein, of judgments and private securities. Scope and purpose of act of 1896.
Salisbury v. Jackson, 89 Md. 521.

The expression " municipal taxes " is not confined in its application to the city of
Baltimore. Frederick County v. Frederick City, 88 Md. 659; Hyattsville v. C. & P.
Tel. Co., 131 Md. 596.