REVENUE AND TAXES 3103

For every $5,000,000 in excess of said $50,000,000 up to $100,000,000,
an additional amount of $60.

Over $100,000,000, a salary of $2,450.

Provided, however, that the annual salary of the Supervisor of Balti-
more City and of Baltimore, Washington and Allegany Counties shall be
$3,000, and the annual salary of the Supervisors in Anne Arundel County
shall be $2,400, and in Frederick County shall be $2,100. The salaries
of all supervisors shall be paid monthly by the several counties and Mayor
and City Council of Baltimore who are hereby directed to levy annually
such sums as it may require to pay the same.

See notes to sec. 176.

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

An. Code, 1924, sec. 262. 1912, sec. 248. 1916, ch. 629, sec. 248. 1929, ch. 226, sec. 171.

180. The Local Supervisor of Assessments provided for in this Article
shall, in addition to his other duties act as chief assessor in his particular
county, with such additional duties as the State Tax Commission shall
determine and designate. At such time as shall be ordered by the State
Tax Commission, each of the several Boards of County Commissioners in
the State of Maryland shall appoint such number of County Assessors as
shall be ordered by the State Tax Commission; and for incompetency or
any other cause, the State Tax Commission shall have the authority and
power to dismiss and discharge any of such County Assessors, and to re-
quire the County Commissioners of any of the several counties as the case
may be, to appoint a competent individual to fill the vacancy, or the said
State Tax Commission in its discretion shall have the authority and power
to fill said vacancy with a competent individual. The compensation of the
County and additional Assessors, at the rate of five dollars per day each,
unless some other rate shall be fixed by the County Commissioners with
the approval of the State Tax Commission, as well as all other expenses
incident to local assessment, shall be fixed and levied for by the several
Boards of the County Commissioners.

A proposed reassessment under this and the following sections was not invalid
because it was restricted to the counties of the state nor because it applied only to
real estate, nor on ground of insufficiency of prescribed notice to property owners.
Sec. 264 (1924 Code)—see sec. 182—is not invalid as an unlawful delegation of power
to state tax commission—see notes to art. 15 of Declaration of Rights. Purpose and
nature of this and following sections. Leser v. Lowenstein, 129 Md. 246.

An. Code, 1924, sec. 263. 1924, ch. 284. 1929, ch. 226, sec. 172.

181. All assessors appointed under the provisions of this Article shall
take and subscribe to the oath provided for in the Constitution before the
Clerk of the Circuit or Superior Court, or one of his deputies, of the
County or City for which they shall act.

An. Code, 1924, sec. 264. 1912, sec. 249. 1916, ch. 629, sec. 249. 1929, ch. 226, sec. 173.

182. The State Tax Commission from time to time shall formulate a
uniform plan for the assessment of property, which shall be followed
strictly by the County Commissioners of the several counties in the State,
and by the Appeal Tax Court and by all county and city assessors, for all
subsequent reassessments and reviewals of assessments authorized by this
Article.