698 LAWS OF MARYLAND. [CH. 226

other authority as required by law, and shall have power,
and are charged with the duty, to appeal to the State Tax
Commission from any and all assessments or rulings which
such supervisors shall consider improper when made by the
several boards of County Commissioners in the Counties or
the Appeal Tax Court in Baltimore City. They shall visit
each district of the County or City for which they are ap-
pointed at frequent intervals, obtaining all necessary data and
information as to the valuation and existence of property sub-
ject to taxation, keep posted on sales in the county, with con-
ditions attending said sales, and report the same and the con-
sideration thereof to the State Tax Commission and the County
Commissioners or Appeal Tax Court. From these reports and
the evidence obtainable, it shall be determined by the respective
County Commissioners or Appeal Tax Court whether the
assessment against any property or whether any unit of assess-
ment values in any district shall be changed. In case the data
submitted is not satisfactory either to the State Tax Commis-
sion of the County Commissioners or Appeal Tax Court either
shall have the power to obtain additional data, and in case
the assessment so determined upon is not satisfactory, the
County Commissioner or the State Tax Commission or Ap-
peal Tax Court shall order a new valuation.

169. 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 the returns of all assessments made by assessors. He
shall have authority to inquire into the assessment of any
and all properties and to report the results of his investiga-
tions to the Appeal Tax Court of Baltimore City and to the
State Tax Commission, and to recommend such changes as
he may deem proper. Upon any investigation which shall
prima facie establish inequality or inadequacy of valuation of
any property in Baltimore City or any class or kind of
property or any omission from assessment of any taxable
property, he shall immediately report such investigation with
recommendations to the State Tax Commission, which shall
have the power to order the Appeal Tax Court to reassess
such property and to have the same entered on the assessment
books.

170. The annual salaries of the Supervisors of Assess-
ments shall be based on the aggregate value of property assessed