REVENUE AND TAXES. 539

by the County Commissioners of each county, and the Supervisor of As-
sessments for Baltimore City shall likewise be furnished an office in Balti-
more City by the Mayor and City Council; and they shall be allowed such
clerical help and expense as the County Commissioners and the Mayor
City Council of Baltimore shall respectively determine. They shall confer
frequently with the State Tax Commission, submitting questions for deter-
mination to that Commission and shall receive and carry out instructions
given by the Commission or the Chief Supervisor of Assessments appointed
by the Commission for their guidance in supervising the valuation and as-
sessment of real and personal property; they shall likewise keep constantly
informed of the method of work pursued by other Supervisors of Assess-
ments.

1929, ch. 226, sec. 168.

168. The Supervisors of Assessments shall have general supervision
over the assessment of all property in the County or City for which they
are appointed. They shall have power to recommend assessments to the
County Commissioners or other authority as required by law, and shall have
power, and are charged with the duty, to appeal to the State Tax Commis-
sion from any and all assessments or rulings which such supervisors shall
consider improper when made by the several boards of County Commis-
sioners in the Counties or the Appeal Tax Court in Baltimore City. They
shall visit each district of the County or City for which they are appointed
at frequent intervals, obtaining all necessary data and information as to
the valuation and existence of property subject to taxation, keep posted on
sales in the county, with conditions attending said sales, and report the
same and the consideration thereof to the State Tax Commission and the
County Commissioners or Appeal Tax Court. From these reports and the
evidence obtainable, it shall be determined by the respective County Com-
missioners or Appeal Tax Court whether the assessment against any prop-
erty or whether any unit of assessment values in any district shall be
changed. In case the data submitted is not satisfactory either to the State
Tax Commission of the County Commissioners or Appeal Tax Court either
shall have the power to obtain additional data, and in case the assessment
so determined upon is not satisfactory, the County Commissioner¹ or the
State Tax Commission or Appeal Tax Court shall order a new valuation.

1929, ch. 226, sec. 169.

169. The Supervisor of Assessments of Baltimore City shall have access
to the assessment books of Baltimore City, and all records of the Appeal
Tax Court of Baltimore City, and the returns of all assessments made by
assessors. He shall have authority to inquire into the assessment of any
and all properties and to report the results of his investigations to the Ap-
peal Tax Court of Baltimore City and to the State Tax Commission, and
to recommend such changes as he may deem proper. Upon any investiga-
tion which shall prima facie establish inequality or inadequacy of valuation

¹ Evidently a typographical error in act.