REVENUE AND TAXES 3101

et seq., were not passed for that purpos'e. See notes to art. 15 of the Declaration of.
Rights. Leser v. Lowenstein, 129 Md. 246.

Cited (as sec. 249 of art. 81, 1924 Ed.) 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 Commission,
affirmed. Susquehanna Power Co. v. Tax Commission, 283 U. S. 291.

An. Code, 1924, sec. 250. 1912, sec. 236. 1914, ch. 841, sec. 235. 1929, ch. 226, sec. 167.

176. 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-
vising the valuation and assessment of real and personal property; they
shall likewise keep constantly informed of the method of work pursued by
other Supervisors of Assessments.

Supervisor of Assessments not entitled to reimbursement for expenses incurred in
making visits to State Tax Commission, though County Commissioners could allow
payment for same; but entitled to compensation for work performed at request of
Commissioners and not required in the performance of his duties. Gaver v. Frederick
Co., 175 Md. 639.

The supervisor of assessments may apparently apply under this section to state tax
commission to correct an error in an assessment or apportionment, and appeal from
its decisions on questions of law. See notes to sec. 253 (old). State Tax Comn. v. Balti-
more County, 138 Md. 675.

This section referred to—see notes to secs. 2, 249 and 259 (old). Hyattsville v. C. & P.
Tel. Co, 131 Md. 593.

Cited in Gaver v. Frederick Co., Daily Record, Feb. 7, 1939.

An. Code, 1924, sec. 250. 1912, sec. 236. 1914, ch. 841, sec. 235. 1929, ch. 226, sec. 168.

1933, ch. 595, sec. 168.

177. The Supervisors of Assessments shall have general supervision
over the assessment of all property in the County or City for which they
are appointed. They shall have power and are charged with the duty, to
recommend assessments to the County Commissioners or other authority
as required by law, and shall be charged with the duty and shall use all
due diligence in listing escaped and/or new property and recommending
a proper assessment thereon to the boards of County Commissioners or
other authority and shall co-operate with the respective boards of County