PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1639

Governor shall appoint a competent person to fill the same,
subject to the limitations of appointment contained in this Act,
and the Governor shall appoint one Commissioner every two
years as the term of the Commission named in this Act may
expire, subject to the limitations hereinbefore mentioned. The
State Tax Commission immediately after its organization shall
appoint a Secretary to serve at the pleasure of the State Tax
Commission, who shall receive a salary of Three Thousand
Dollars ($3,000) per annum, payable out of the Treasury of the
State of Maryland, and they shall also have the power to em-
ploy such other clerks and stenographers as the Commission
may deem necessary, and the Commission shall have the power
to prescribe their duties and fix their compensation and the
salaries of such employees shall be payable out of the State
Treasury of the State of Maryland as other State employees
are now paid. The main office of the State Tax Commission
shall be in Baltimore City. The Commission may appoint an
attorney at law of the State of Maryland to be and act as the
general counsel of said Commission, whose salary shall be fixed
by said Commission.

234. It shall be the duty of the State Tax Commission and it
shall have power and authority—

(1) To have general supervision over the administration of
the assessment and tax laws of the State.

(2) To have general supervision over all supervisors of as-
sessments and to have the final determination of assessments of
all property in all the Counties, Cities, Towns and Villages of
the State, to the end that all taxable property shall be placed
upon the assessment books and equalized between persons, firms
and corporations in all the Counties, Districts, Cities, Towns
and Villages of the State, so that all persons, firms and corpora-
tions shall be assessed alike for like kinds of property. In case
any property which under the law is subject to taxation has not
been assessed, such property may be placed on the books at any
time and shall be subject to taxation for the current and pre-
vious years, not exceeding four years in all, in the same man-
ner as other property is subject to taxation.

(3) To establish the form of the reports of assessment, as-
sessment books and collection books, and of schedules, notices
and other papers, and forms for financial and statistical reports
of County Commissioners and the Appeal Tax Court of Balti-
more City to the State Tax Commission. The State Tax Com-