REVENUE AND TAXES. 1089

plete information as to the ownership by them of all property taxable
to them and the facts relating to the value thereof.

(10) To investigate at any time, on its own initiative, assessments
against any or all properties in any county and/or city.

(11) To inquire into the provisions of law of other States and juris-
dictions regarding the situs of property for taxation and to confer with
tax commissioners or assessing or collecting officers of other States re-
garding the most effectual and equitable method of assessment of property
or collection of taxes, particularly regarding the best method of reaching
all property subject to assessment and taxation and avoiding conflict and
duplication of taxation of the same property.

(12) To confer with the Governor, Comptroller, and Treasurer of this
State as to the administration of the tax laws, and to report biennially to
the General Assembly its proceedings with recommendations for legis-
lation.

(13) To participate in any proceeding in any court wherein any assess-
ment or taxation question is involved.

Cited (as sec. 249 of art. 81, 1924 Bd. ) but not construed in C. & P. Tel. Co.
v. State Tax Commission, 158 Md. 517.

Opinion of Court of Appeals, sustaining assessment of lands by Tax Commis-
sion, affirmed. Susquehanna Power Co. v. Tax Commission, 283 U. S. 291.

1929, ch. 226, sec. 167.

167. In each county of the State and in Baltimore City there shall be
a Supervisor of Assessments who shall be a resident thereof and who shall
be appointed by the State Tax Commission from a list of five persons sub-
mitted to said Commission by the County Commissioners of each county
and by the Mayor of Baltimore City in the case of the Supervisor of Balti-
more City, and said supervisors shall be removable at any time by the State
Tax Commission for incompetency or other cause. The Supervisor shall
hold no other public office of profit. If the State Tax Commission deem fit
to be appointed none of the persons whose names are upon the list sub-
mitted as aforesaid, they may reject all the nominations and call for a new
list. In case the County Commissioners of any county or the Mayor of
Baltimore City shall fail to furnish the list herein provided for within
twenty days after notice from the State Tax Commission the said Com-
mission shall have power to fill such office immediately after the expiration
of such time. The Supervisors shall be furnished with an office at the
county seat by the County Commissioners of each county, and the Super-
visor of Assessments for Baltimore City shall likewise be furnished an
office in Baltimore City by the Mayor and City Council; and they shall be
allowed such clerical help and expense as the County Commissioners and
the Mayor and City Council of Baltimore shall respectively determine.
They shall confer frequently with the State Tax Commission, submitting
questions for determination 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 super-
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