PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1641

235. In each County of the State and in Baltimore City there
shall be a supervisor of assessments, who shall be a resident
thereof, and shall be appointed by the State Tax Commission
from a list of five persons submitted to the State Tax Commis
sion by the County Commissioners of each County, and by the
Mayor of Baltimore City in case of the supervisor of Baltimore
City, who shall be removable at any time by the State Tax Com-
mission for incompetency or cause. He shall hold no other pub-
lic office of profit. In case the County Commissioners of any
County or Mayor of Baltimore City shall fail to furnish such a
list within twenty days' notice (after being requested so to do),
the State Tax Commission shall have power to fill such office
immediately after the expiration of such time.

The supervisor of assessments in each County shall have gen-
eral supervision over assessment of all property in the County.
He shall not be required to make assessments which shall be
made by the County Commissioners, or other proper authorities
as now required by law, but he shall have power and it shall be
his duty to appeal to the State Tax Commission from any and
all assessments or rulings which he shall consider improper. He
shall visit every district at frequent intervals, and obtain all
necessary data and information, keep posted on sales in the
County and conditions attending said sales, and whenever possi-
ble shall report the sales and consideration of all transactions
within twenty days to the State Tax Commission and the
County Commissioners. From these reports and all evidence
obtainable, it shall be determined by the respective County
Commissioners whether the assessment against any property or
whether any unit of assessment values used in any district or
County shall be changed, and in case the data submitted is not
satisfactory either to the State. Tax Commission or to the
County Commissioners, either shall have the power to obtain
additional data, and in case the assessment so determined upon
is not satisfactory, the State Tax Commission or the County
Commissioners shall order a new valuation.

236. The supervisor of assessments of Baltimore City shall
have access to the assessment books of Baltimore City, and all
records of the Appeal Tax Court of Baltimore City, and to re-
turns of all assessments made by assessors. He shall have au-
thority to inquire into the assessment of any or all properties
and to report the results of any investigations to the Appeal
Tax Court of Baltimore City and to the State Tax Commis-
sion, and to recommend such changes as he may deem proper,