2682 ARTICLE 81.

(2) To have general supervision over all supervisors of assessments
and to have the final determination of assessments of all property in all
the Counties, Cities, Towns and Villages of the State, to the end that all
taxable property shall be placed upon the assessment books and equalized
between persons, firms and corporations in all the Counties, Districts,
Cities, Towns and Villages of the State, so that all persons, firms and
corporations shall be assessed alike for like kinds of property. In case
any property which under the law is subject to taxation has 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 Commissioners
and the Appeal Tax Court of Baltimore City to the State Tax Commis-
sion. 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 governing bodies,
assessing officials and tax collectors.

(4) To provide for a uniform system of accounts to be used by all col-
lectors of State taxes and to require the use thereof.

(5) To formulate, whenever the Commission shall deem it practicable,
standards or units for the assessment of various kinds of property, 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 complete
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 juris-
dictions regarding jurisdiction and situs of property for purposes of tax-
ation; to confer with Tax Commissioners of other States regarding the
most effectual and equitable methods of assessment, and particularly re-
garding the best methods of reaching all property and avoiding 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-operation between the different
States and jurisdictions in matters of taxation.

(10) To provide for a system for inspection of State licenses and to
require the payment of the proper fees fixed by law therefor.