1086 ARTICLE 81.

essary in order that it may carry out the provisions of this sub-title or to
perform the duties and exercise the powers conferred by law upon the
Commission, at such salaries as shall be fixed by said Commission and ap-
propriated by the General Assembly, payable out of the Treasury of the

State.

1929, ch. 226, sec. 161.

161. The Commission shall adopt a seal, and the principal office of
the Commission shall be in the City of Baltimore at such place as said
Commission shall select and determine from time to time. The Commis-
sion shall be supplied with all necessary books, maps, charts, stationery,
office furniture, telephone and telegraph connections, and all necessary ap-
pliances and incidentals, to be paid for out of the funds appropriated for
expenses by the General Assembly. The offices of said Commission shall
be open for business during the hours of 9 o'clock A. M. and 4 o'clock P.
M. on each secular day of the week (other than legal holidays), except Sat-
urday, when they shall be open between the hours of 9 o'clock A. M. and
12 o'clock Noon, and one or more responsible persons, to be designated by
the Commission or the Secretary under the direction of the Commission,
shall be on duty at all such times in immediate charge thereof.

1929, ch. 226, sec. 162.

162. A majority of the Commission shall constitute a quorum for the
transaction of any business, for the performance of any duty or for the
exercise of any power of the Commission, and it may hold meetings at any
time and place within this State. Any investigation, inquiry or hearing
which the Commission has power to undertake or hold, may be undertaken
or held by or before any one of said Commissioners, upon condition, how-
ever, that said Commissioner shall have been first authorized by the Com-
mission to undertake or hold such investigation, inquiry or hearing, and all
investigations, inquiries or hearings of or by a Commissioner shall be, and
be deemed to be, the investigation, inquiry and hearing of the Commission;
provided, that each and all decisions of a Commissioner shall not become
effective until approved by the Commission itself. The determination of
any matter brought before the Commission shall be evidenced by a judg-
ment or order duly signed by at least two of its members and filed with its
Secretary. A copy thereof, duly certified by said Secretary, under the
seal of the State Tax Commission, shall be evidence in any cause or pro-
ceeding in any court of this State.

256. Where taxpayer is notified by S. T. C. of proposed assessment and fails
to protest or take appeal, he may not attack assessment in suit by city for taxes.
Notice reasonable. Whether personal property is used entirely or chiefly in con-
nection with manufacturing under act, 1918, ch. 82, is question of fact. Appeal
from S. T. C. on questions of law only. Carroll County v. Shriver Co., 146 Md.
412, distinguished. Schluderberg, etc., v. Baltimore, 151 Md. 609.

1929, ch. 226, sec. 163.

163. The Commission shall have power to provide for a system of hear-
ings on petitions of appeal filed with it adopting such reasonable rules of