ALBERT C. RITCHIE, GOVERNOR, 697

urer of this State as to the administration of the tax laws,
and to report biennially to the General Assembly its proceed-
ings with recommendations for legislation.

(13) To participate in any proceeding in any court wherein
any assessment or taxation question is involved.

167. In each county of the State and in Baltimore City
there shall be a Supervisor of Assessments who shall be a
resident thereof and who shall be appointed by the State Tax
Commission from a list of five persons submitted to said
Commission by the County. Commissioners of each county
and by the Mayor of Baltimore City in the case of the Super-
visor of Baltimore City, and said supervisors shall be removable
at any time by the State Tax Commission for incompetency or
other cause. The Supervisor shall hold no other public office
of profit, If the State Tax Commission deem fit to be appointed
none of the persons whose names are upon the list submitted
as aforesaid, they may reject all the nominations and call for
a new list. In case the County Commissioners of any county
or the Mayor of Baltimore City shall fail to furnish the list
herein provided for within twenty days after notice from the
State Tax Commission the said Commission shall have power
to fill such office immediately after the expiration of such time.
The Supervisors shall be furnished with an office at the county
seat by the County Commissioners of each county, and the
Supervisor of Assessments for Baltimore City shall likewise be
furnished an office in Baltimore City by the Mayor and City
Council; and they shall be allowed such clerical help and
expense as the County Commissioners and the Mayor and
City Council of Baltimore shall respectively determine. They
shall confer frequently with the State Tax Commission, sub-
mitting questions for determination to that Commission and
shall receive and carry out instructions given by the Commis-
sion or the Chief Supervisor of Assessments appointed by
the Commission for their guidance in supervising the valua-
tion and assessment of real and personal property; they shall
likewise keep constantly informed of the method of work
pursued by other Supervisors of Assessments.

168. The Supervisors of Assessments shall have general
supervision over the assessment of all property in the County
or City for which they are appointed. They shall have power
to recommend assessments to the County Commissioners or