1020 LAWS OF MARYLAND. [CH. 488

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 166 of Article 81 of the Annotated Code of
Maryland (1935 Supplement), title "Revenue and Taxes", sub-
title "State Tax Commission", be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

166. The jurisdiction, supervision, powers and duties of
the State Tax Commission herein created and established shall
extend under this Article:

(1) To assess all persons or properties which by this Arti-
cle are to be assessed by it, and to perform all duties imposed
upon it by this Article.

(2) To supervise the administration of the assessment and
tax laws of Maryland, and of each county or city thereof.

(3) To supervise the performance of the duties imposed by
law, or by the Commission, upon the Supervisors of Assess-
ments appointed for the various counties and Baltimore City,
and in pursuance thereof said commission is authorized and
directed to officially designate one of its employees as "Chief
Supervisor of Assessments", whose duty it shall be, under the
control of the State Tax Commission, to supervise the per-
formance of the duties of the various supervisors of assess-
ments and supervise the performance of the duties of various
assessors appointed by the county commissioners of this State.

(4) To supervise the assessment of all property in the coun-
ties and cities of this State to the end that all taxable prop-
erty shall be entered upon the assessment rolls and equalized
between persons, firms and corporations, so that all persons,
firms and corporations shall be assessed alike for like kinds of
property.

(o) To establish forms of reports and notices of assess-
ment by assessors and by the county commissioners and the
Appeal Tax Court of Baltimore City as well as schedules to
and notices from the State Tax Commission, as well as forms
of assessment and collection books and forms of financial and
statistical reports of county commissioners and the Appeal
Tax Court of Baltimore City to the State Tax Commission.
The State Tax Commission is empowered to require all local
officials to use the forms prescribed by the State Tax Commis-
sion, and shall have power to examine the assessment and col-
lection books of local governing bodies, assessing officials and
tax collectors.

(6) To provide, subject to the approval of the Comptroller
of the Treasury, for a uniform system of accounts to be used
by all collectors of State taxes.

(7) To formulate, whenever the Commission shall deem it
practicable, standards or units for the assessment of various
kinds of property, and to issue instructions to local super-