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Proceedings of the Senate, 1878
Volume 410, Page 195   View pdf image (33K)
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1878.] OF THE SENATE. 195

of the Code of Public General Laws of the State of Maryland,

entitled "Revenue and Taxes," and to re-enact the same
vith amendments, and to re-enact the said section with
amendments,

With the following amendment.

AMENDMENT PROPOSED.

Strike out all after the word "Act," in title, and insert the
following:

To add additional sections to Article 8 1, of the Code of
Public General Laws, entitled "Revenue and Taxes, and to
repeal all laws inconsistent with the provisions of said sec-
tions.

Section 1. Be it enacted by the General Assembly of
Maryland, That additional sections be and the same are
hereby added to Article 81, of the Code of Public Gen-
eral Laws, entitled "Revenue and Taxes," to read as follows:

Sec. 149. There shall be a Tax Commissioner of the State
of Maryland, to be appointed by the Governor, Comptroller
and Treasurer, or a majority of them, who shall take the
oath prescribed by the Constitution, and shall hold his office
for four years from the date of his qualification, and until
the appointment and qualification of his successor, and shall
receive a salary of $2,500 per annum, and such necessary
travelling expenses, (not exceeding $800 in any one year,) as
may be audited by the Comptroller, who shall issue his war-
rant for the payment of the same when allowed.

The State Tax Commissioner shall have general supervi-
sion of the assessment and valuation of property in the several

counties and the City of Baltimore, for State purposes, and
shall advise the County Commissioners and Appeal Tax
Court in reference thereto. He shall assess for State purpo-
ses the shares of capital stock in all banks, State or National,
banking 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 assess-
ment of such shares of capital stock to the Comptroller, and

said assessment shall be subject to appeal and revision, as
hereafter provided in this Article. He shall 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 regu-

 

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Proceedings of the Senate, 1878
Volume 410, Page 195   View pdf image (33K)
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