3100 ARTICLE 81

(6) To provide, subject to the approval of the Comptroller of the
Treasury, for a uniform system of accounts to be used by all collectors of
State taxes.

(7) To formulate, whenever the Commission shall deem it practicable,
standards or units for the assessment of various kinds of property, and to
issue instructions to local supervisors of assessments in regard thereto and
to require the use thereof. To confer with county commissioners and the
Appeal Tax Court of Baltimore City and visit each county as often as
necessary.

(8) To enforce and execute a continuing method of assessment, and
to require that all property in the State be reviewed for assessment at least
once in every five years, provided that the Commission shall not be re-
quired to order a general assessment of all property, or all property of any
class, in any county at least once in every five years, but may order and
enforce reassessments annually by classes or districts but so that all assess-
able property in every county shall be thoroughly reviewed at least once
in every five years. Provided, however, that there shall be no general
assessment of property under this sub-section before the year 1939, except
that Baltimore City and any county shall have the right to review and
adjust assessments for the purpose of equalizing all assessments on an
equitable basis, and Baltimore City shall have the right to make a general
assessment of all property to become effective for the calendar year 1933,
or any year thereafter; provided, that the power and duty to equalize
assessments shall include either the raising or the lowering of any existing
assessment on any property so that such assessment shall equal as near
as may.be possible the assessments on other properties possessing similar
and comparable value; provided, however, that a general assessment of all
property may be made in Caroline, Frederick, Garrett, Harford, Kent,
Anne Arundel, St. Mary's, Wicomico and Allegany Counties at any time
after June 1, 1937.

(9) To require individuals, firms and corporations to furnish complete
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 regard-
ing 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 legislation.

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

Telephone company held to have the right to apply to state tax commission for
relief from an assessment imposed by a municipality; commission had right to act
on such application. On appeals from state tax commission, courts only pass on
questions of law. The commission may review assessments made by cities, towns and
villages other than Baltimore City. Hyattsville v. G. & P, Tel. Co., 131 Md. 591.

The object, intention, machinery and provisions of this and following sections
summarized. Under this and following sections state tax commission has the power
to order a general assessment and, if needed, a general reassessment; hence secs. 262 (old),