WM. PRESTON LANE, JR., GOVERNOR. 1747
CHAPTER 706.
(House Bill 103)

AN ACT to repeal and re-enact, with amendments, Sections
179 and 180 of Article 81 of the Annotated Code of Mary-
land (1943 Supplement), title "Revenue and Taxes", sub-
title "State Tax Commission", as said sections were amended
by Chapters 1005 and 1022 of the Acts of 1945, relating to
the compensation of the Supervisors of Assessments in Balti-
more City and the several counties and of assessors in the
several counties.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 179 and 180 of Article 81 of the Annotated
Code of Maryland (1943 Supplement), title "Revenue and
Taxes", sub-title "State Tax Commission", as said sections
were amended by Chapters 1005 and 1022 of the Acts of 1945,
be and they are hereby repealed and re-enacted, with amend-
ments, to read as follows:

179. The annual salaries of the Supervisors of Assessments
shall be determined by the classification of the respective
counties and Baltimore City as established by the State Tax
Commission and in accordance with the schedules of compen-
sation as herein set forth for each such classification.

The State Tax Commission shall tix and establish the
classification of each county and Baltimore City only after
consultation with the respective Boards of County Commis-
sioners and the Mayor of Baltimore City, but in making such
classifications consideration shall be given to the number of
individual lots or parcels assessed, the assessable basis, the
time given by the supervisor, whether he performs all the
assessing work and any other pertinent factors relating to
the work of said supervisors.

The following classifications and their respective schedules
prescribing minimum and maximum rates with automatic in-
creases from minimum to maximum, at the rate of 20% each
year for a period of five years are hereby established and
shall apply to the Supervisors of Assessments of the several
counties and Baltimore City:

Class A ................. $4,000 to $5,000

Class B ................. 3,500 to 4,500

Class C ................. 2,800 to 3,500

Class D ................. 2,000 to 2,750

The salaries of all Supervisors herein provided shall be
paid monthly by the several counties and Mayor and City