BALTIMORE CITY. 969

members, appointed by the Mayor in the manner prescribed in Section
25 of this Charter, and removable as therein provided. One of their num-
ber shall be President, and shall be so designated when appointed by the
Mayor. Their term of office shall be for three years, one member to retire
every year as heretofore. Each member of said Court shall receive a salary
of three thousand one hundred dollars per annum, payable monthly. The
said Court shall appoint a Clerk, who shall receive a salary of two thou-
sand four hundred dollars per annum, payable monthly, and shall perform
such duties as the Court may prescribe. The said Court may also appoint
such other employees as the city by ordinance may direct.

Baltimore City v. Johnson, 96 Md. 742. Joesting v. Baltimore City, 97 Md. 596.

1874, ch. 483. 1888, ch. 98, sec. 22. P. L. L. (1888), Art. 4, sec. 842.

147. The said Court shall meet from time to time for the purpose of
hearing appeals and making transfers and correcting the accounts of
assessable property charged to taxpayers, and the assessment thereof. The
said Court may also appoint such number of assessors as they may deem
necessary in investigating and ascertaining all omitted and taxable prop-
erty, and assessing and returning the same to the said Court, not to exceed
such number as by ordinance may be authorized.

Robinson v. Baltimore, 93 Md. 208.

The Appeal Tax Court cannot be required to sit as a Court of review.
Consol. Gas Co. v. Baltimore, 101 Md. 541.

Many of the provisions of this Article relating to assessments have been em-
bodied from Art. 50, City Code (1893).

1841, ch. 23, sec. 43. 1841, ch. 116. 1847, ch. 206, sec. 16. 1874, ch. 483, sec. 5.

1894, ch. 165, 1898, ch. 123,

148. Every assessor provided for in this sub-division of this Charter
shall annually inform himself, by all lawful means, of all property, real
and personal, and stocks or investments in the city, liable to taxation or
assessment, and which may have been omitted in the assessment, and all
buildings and improvements, and all property created or acquired since
the last assessment, and shall value the same at the full cash value thereof,
and shall make return thereof to said Court, and for the purposes of this
section the said assessors are hereby clothed with the powers of general
assessors, and their valuation shall be subject to revision and correction
by said Court.

O'Neal v. Va. & Md. Bridge Co-, 18 Md. 24. Co. Commrs, v. Union Mining Co., 61
Md. 547. Hopkins v. Baker, 78 Md. 363. Hopkins v. Van Wyck, 80 Md. 7. Skinner
Dry Dock Co. v. Balto. City, 96 Md. 40. Consol. Gas Co. v. Baltimore City, 101 Md.
541.

The life tenant is responsible for taxes, Stansbury v. Nicholl, Daily Record, Aug.
2, 1901.

1841, ch. 266, sec. 16. 1874, ch. 483, sec. 6.

149. The assessors shall be allowed such compensation for the perform-
ance of their duties as the city may by ordinance direct.