REVENUE AND TAXES 3097

said Commission now holding the designation of Chairman, shall not be
extended or diminished by the passage of this statute, but each member
and the Chairman shall continue as such for the balance of the term for
which said Commissioners and Chairman were appointed. In case of any
vacancy, the Governor shall appoint a successor for the unexpired term,
subject to the limitations and qualifications contained herein. The Chair-
man of said Commission shall receive a salary of $6,000 per annum and
each of the two other members shall receive a salary of $5,000, said sal-
aries to be payable out of the Treasury of the State and be subject to Article
3, Section 35 of the Constitution.

See secs. 39, 96, 99, 143, 146 and 149.

The position of counsel to state tax commission is not an office within meaning of
art. 3, sec. 17, of Constitution. Under this section commission may not appoint two
persons as general counsel. How statutes are to be construed. State Tax Commission
v. Harrington, 126 Md. 158.

This sub-title referred to in Tax Commission v. Distillery Co., 140 Md. 233.

See art. 41, sec. 134.

1929, ch. 226, sec. 159.

168. The said Commission shall have a Secretary to be appointed by
it, who shall keep a full and true record of all proceedings of the Commis-
sion, of all books, maps, documents and papers filed with said Commission,
and of all orders made by said Commission, and he shall be responsible to,
said Commission for the suitable preservation and custody of all such docu-
ments. Under the direction of the Commission, the Secretary shall have
general charge of its office, superintend the clerical business and perform
such other duties as the Commission may prescribe. He shall have power
and authority to administer oaths in all parts whatsoever of the State, so
far as the exercise of such power is properly incidental to the performance
of his duties or those of the Commission, and said Commission may from
time to time, in a recorded minute of its proceedings, designate one or
more of its clerks to administer oaths pursuant to the performance of duties
assigned to such clerk by the Commission. The Commission shall desig-
nate from time to time one of its clerks to perform the duties of the Secre-
tary during his absence, and during such time the clerk so designated
shall, at the office, perform the duties of the Secretary for the Commission.
The annual salary of the Secretary shall be $4,000 per annum, payable
out of the Treasury of the State.

1929, ch. 226, sec. 160.

169. The Commission shall have power to employ such clerks, stenog-
raphers, typewriters, inspectors and other employees as it may deem neces-
sary 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.

An. Code, 1924, sec. 256. 1912, sec. 242. 1914, ch. 841, sec. 241. 1929, ch. 226, sec. 161.

170. 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-