REVENUE AND TAXES. 2683

(11) To confer with the Governor, Comptroller and Treasurer of the
State as to the administration of the tax laws, and to report biennially to
the General Assembly its proceedings and recommendations.

Telephone company held to have the right to apply to state tax commission for
relief from an assessment imposed by a municipality; commission had right to act
on such application. On appeals from state tax commission, courts only pass on
questions of law. Art. 81, sec. 19A (An. Code, 1912—act, 1912, ch. 599)- was repealed
by act of 1914, ch. 841 (sec. 247. et seq.). The commission may review assessments
made by cities, towns and villages other than Baltimore city. Hyattsville v. C. & P.
Tel. Co., 131 Md. 591.

The object, intention, machinery and provisions of this and following sections
summarized. Under this and following sections state tax commission has the power
to order a general assessment and, if needed, a general reassessment; hence secs. 262,
et seq., were not passed for that purpose. See notes to art. 15 of the Declaration of
Rights and to art. 81, sec. 262. Leser v. Lowenstein, 129 Md. 246.

An. Code, sec. 236. 1914, ch. 841, sec. 235.

250. In each County of the State and in Baltimore City there shall
be a supervisor of assessments, who shall be a resident thereof, and shall
be appointed by the State Tax Commission from a list of five persons sub-
mitted to the State Tax Commission by the County Commissioners of each
County, and by the Mayor of Baltimore City in case of the supervisor of
Baltimore City, who shall be removable at any time by the State Tax
Commission for incompetency or cause. He shall hold no other public office
of profit. In case the County Commissioners of any County or Mayor of
Baltimore City shall fail to furnish such a list within twenty days' notice
(after being requested so to do), the State Tax Commission shall have
power to fill such office immediately after the expiration of such time.

The supervisor of assessments in each County shall have general super-
vision over assessment of all property in the County. He shall not be
required to make assessments which shall be made by the County Com-
missioners, or other proper authorities as now required by law, but he shall
have power and it shall be his duty to appeal to the State Tax Commission
from any and all assessments or rulings which he shall consider improper.
He shall visit every district at frequent intervals, and obtain all necessary
data and information, keep posted on sales in the County and conditions
attending said sales, and whenever possible shall report the sales and
consideration of all transactions within twenty days to the State Tax
Commission and the County Commissioners. From these reports and all
evidence obtainable, it shall be determined by the respective County Com-
missioners whether the assessment against any property or whether any unit
of assessment values used in any district or County shall be changed, and
in case the data submitted is not satisfactory either to the State Tax Com-
mission or to the County Commissioners, either shall have the power to
obtain additional data, and in case the assessment so determined upon is
not satisfactory, the State Tax Commission or the County Commissioners
shall order a new valuation.

The supervisor of assessments may apparently apply under this section to state tax
commission to correct an error in an assessment or apportionment, and appeal from
its decisions on questions of law. See notes to sec. 253. State Tax Comn. v. Balti-
more County, 138 Md. 675.

This section referred to—see notes to secs. 2, 249 and 259. Hyattsville v. C. & P.
Tel. Co., 131 Md. 593.