REVENUE AND TAXES. 2681

The Chairman of the State Tax Commission shall receive a salary of
Six Thousand Dollars ($6,000) per annum and each of the two other mem-
bers of said Commission shall receive a salary of Five Thousand Dollars
($5,000) per annum; and before entering upon office he shall take the
oath prescribed by the Constitution. In case of any vacancy the Gov-
ernor shall appoint a competent person to fill the same, subject to the
limitations of appointment contained in this sub-title, and the Governor
shall appoint one Commissioner every two years as the term of the Com-
mission named in this sub-title may expire, subject to the limitations here-
inbefore mentioned. The State Tax Commission immediately 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 Treasury of the State of Mary-
land, and they shall also have the power to employ such other clerks and
stenographers as the Commission may deem necessary, and the Commis-
sion shall have the power to prescribe their duties and fix their compensa-
tion and the salaries of such employees shall be payable out of the State
Treasury of the State of Maryland 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 Mary-
land to be and act as the general counsel of said Commission, whose salary
shall be fixed by said Commission.1

The position of counsel to state tax commission is not an office within meaning of
art. 3, sec. 17, of Constitution. Under this section commission may not appoint two
persons as general counsel. How statutes are to be construed. State Tax Com-
mission v. Harrington, 126 Md. 158.

This sub-title referred to in construing sec. 229, et seq.—see notes thereto. Tax
Commission v. Distillery Co., 140 Md. 233.
See sec. 155 and notes to sec. 249. See also art. 41, sec. 91.

1924, ch. 290.

248. The Secretary of said Commission shall have power and au-
thority to administer oaths in all parts whatsoever of the State so far as
the exercise of such power is incidental to the performance of his duties
or the duties of the Commission, and the Commission shall designate from
time to time, in a properly recorded minute of its proceedings, one of its
clerks to perform, during the time designated and during the absence of
the secretary, the duties of secretary to said Commission, and the Commis-
sion may from time to time, in a properly recorded minute of its proceed-
ings, designate one or more of its clerks to administer oaths in any .part
of the State pursuant to the performance of duties assigned to any clerk
by said Commission.

An. Code, sec. 235. 1914, ch. 841, sec. 234.

249. It shall be the duty of the State Tax Commission and it shall
have power and authority—

(1) To have general supervision over the administration of the assess-
ment and tax laws of the State.

1 Art. 32A, sec. 2 now provides that the attorney-general shall be counsel for the S. T. C.