542 ARTICLE 81.

must be done without compensation. The County Commissioners of the
several counties in connection with the reassessment of the property in their
respective counties, shall have the power to appoint a clerk or clerks in
addition to the regular clerk to the board, who shall receive for each day
of actual services such compensation as shall be fixed by the County Com-
missioners. The Counsel to the County Commissioners in their respective
counties shall be counsel to the said Commissioners in regard to the reas-
sessment of property in their respective counties, and shall be entitled to
a fair and reasonable compensation for services rendered to said County
Commissioners, in addition to the salary as counsel to said County Com-
missioners; all of which compensation for the County Assessors, County
Commissioners acting in regard to the reassessment of property in their
respective counties, their clerk or clerks and counsel shall be paid by the
counties in which said duties are respectively performed, and the accounts
for these services rendered shall be approved by the County Commissioners,
for such county before the same are paid.

1929, ch. 226, sec. 177.

177. At any time that an assessment of all of the property, or all the
property of any class, in any county, or any part thereof is to be made,
notice of proposed assessment may be made by publication in one or more-
newspapers published in the county or in such other reasonable manner an.
the State Tax Commission may determine.

1929, ch. 226, sec. 178.

178. Every corporation subject to assessment on its property or any
part thereof by the State Tax Commission, and any corporation the shares
of whose stock are subject to assessment by the State Tax Commission, and
any corporation, firm or individual against whom any tax is to be calcu-
lated by the State Tax Commission under this Article shall file with the
said Commission an annual report in such manner and containing replies
to such interrogatories as may be determined upon by said Commission, in-
cluding a list of its stockholders, with their addresses and the number
and/or class of shares held by each, in order that it may perform any duties
imposed upon it by this Article, said report to be filed not later than the
fifteenth day of March in each and every year as of the first day of Janu-
ary preceding said fifteenth day of March; and said Commission in deter-
mining any tax or in entering any assessment against any corporation shall,
base its action upon the status of such corporation as of said January first.
The said Commission shall have power to require any such report to be
under oath of such officer or officers as it may determine. In case of the
failure of any corporation to make and file such report within the time
hereinabove provided, the State Tax Commission may proceed to deter-
mine or assess such tax, or take such action, upon such information as it
can obtain; provided, however, that no such action by the Commission shall
relieve the corporation from any tax which it ought to have paid, or exon-
erate it or its officers from any penalty or punishment to which it or they