472 ARTICLE 81.

	169. Supervisor of assessments in Balti- more City. 170. Salaries of supervisors of assess- ments. 171. Supervisor of assessments to be chief assessor. Appointment, re- moval and compensation of coun- ty assessors. 172. Oath of assessors. 173. Uniform plans of assessment to be formulated by Commission. 174. County levy for expense of assess- ment. 175. Failure to levy for expense of as- sessments or to follow instruc- tions of Commission. Mandamus. 176. Compensation of County Commis- sioners for assessment work. Clerks and counsel. Compensa- tion. 1T7/ Notice by advertisement of general assessments. 178. Annual reports of corporations to State Tax Commission not later than March 15th. Procedure In case of default. 179. Penalties for failure to file reports required by preceding section. 180. Annual reports by foreign corpora- tions not later than March 15th. Forfeiture of right to do business. 181. State Tax Commission to transmit information to County Commis- sioners and Appeal Tax Court. Appeals (Secs. 182-188). 182. Hearing before County Commission- ers or Appeal Tax Court. Filing address of party or attorney. 183. Appeals from County Commission- ers or Appeal Tax Court to State Tax Commission. Time for Ap- peal.	184. Contents of petition for appeal. Procedure on appeal. Decisions. 185. (a) Filing address of party or agent with State Tax Commission, and (b) requests for rulings on points of law. 186. Appeals from decision State Tax Commission to Court (a) in exer- cise of its appellate jurisdiction and (b) in exercise of original jurisdiction. Procedure and powers of appellate court. Ap- peals to Court of Appeals, (c) Power to assess to include power to classify. 187. Time for appeal from State Tax Commission under preceding sec- tion. 188. Appeal not to be a stay. Refunds. ALTERNATIVE PROCEDURE AS TO TAX SALES (Secs. 189-198). 189. Statement of arrearages to be first left with taxpayer. 190. Levy and notice of sale. Sale. 191. Real estate may be sold whether there be personalty or not. 192. Collector to report sale to Circuit Court. Proceedings. Purchase money and interest returned to purchaser when sale is set aside. 193. Fees for making sales. 194. County Commissioners, Mayor or President of City Council may suspend sales. When. 195. Description of persons as heirs of certain persons to be sufficient. 196. Redemption of real estate sold. 197. Deed to devisees or heirs of pur- chaser. 198. Court may appoint special agent to make deed if collector dies or be- comes disqualified.

RULES OF CONSTRUCTION.

1929, ch. 226, sec. 1.

1. The provisions of this Article, so far as they are substantially the
same as existing statutes, shall be construed as continuations thereof, and
as intended to make no substantive change in existing laws, except so far
as such change shall be clearly manifest; and no implication of a change
of intent shall arise by reason of a change in words or phraseology, or by