JOHN LEE CARROLL, ESQUIRE, GOVERNOR. 299

elling expenses (not exceeding eight hundred dollars
in any one year) as may be audited by the Comp-
troller, who shall issue his warrant for the payment
of the same when allowed. The State Tax Commis-
sioner shall assess for State purposes the shares of	Shall assess.
capital stock in all banks, State or National, bank-
ing associations or other incorporated institutions or
companies incorporated under the authority of this
State, or located and doing business therein, whose
shares of capital stock are liable to assessment and
taxation by the laws of this State, and shall have all
the powers and perform all the duties in reference
thereto which have heretofore devolved by law upon
the Comptroller ; he shall report the assessment of
such shares of the capital stock to the Comptroller,
and said assessment shall be subject to appeal and I	Subject to ap-
revision as hereafter provided in this article; he shall 1	peal.
report the amount of the basis of assessment for
State purposes in the several counties and city of
Baltimore, with his suggestions in regard to the same,
to the General Assembly at each regular session
thereof, and shall perform such other duties as may
be prescribed by law.
SEC. 150. The County Commissioners and Appeal
Tax Court are directed annually to correct the as-	Directed to
sessment of the property in their respective counties and the city of Baltimore, and to alter and correct	correct.
the valuation of any property which may have been
improperly valued, and to assess the same at its true
value,- and to alter and correct the account of any
person whose property or any part thereof may have
been omitted in the former assessment, or may have
been since acquired ; and if real estate or other pro-
perty shall from any cause have increased or dimin-	Increased or
ished largely and materially in value since the last	diminished.
levy they shall correct, alter and amend the assess-
ment of the same as aforesaid, so as to conform to
its present value ; they shall also at any time, when
so directed by the State Tax Commissioner, with the
concurrence of the Attorney General (signified by
his opinion in writing), correct the assessment of the
property in the respective counties and in the city
of Baltimore by striking therefrom any property which they shall be instructed by the said Tax Com-	Striking therefrom.
missioner and Attorney General is not subject to