ALBERT C. RITCHIE, GOVERNOR. 701

sary to do this work, and if the Commissioners of any county
have not completed their work within that time, then in that
event the necessary time to complete it must be done without
compensation. The County Commissioners of the several
counties in connection with the reassessment of the property
in their respective counties, shall have the power to appoint
a clerk or clerks in addition to the regular clerk to the board,
who shall receive for each day of actual services such compen-
sation as shall be fixed by the County Commissioners. The
Counsel to the County Commissioners in their respective
counties shall be counsel to the said Commissioners in regard
to the reassessment of property in their respective counties,
and shall be entitled to a fair and reasonable compensation for
services rendered to said County Commissioners, in addition
to the salary as counsel to said County Commissioners; all of
which compensation for the County Assessors, County Com-
missioners acting in regard to the reassessment of property
in their respective counties, their clerk or clerks and counsel
shall be paid by the counties in which said duties are respec-
tively performed, and the accounts for these services rendered
shall be approved by the County Commissioners for such
county before the same are paid.

177. At any time that an assessment of all of the prop-
erty, or all the property of any class, in any county, or any
part thereof is to be made, notice of proposed assessment may
be made by publication in one or more newspapers published
in the county or in such other reasonable manner as the State
Tax Commission may determine.

178. Every corporation subject to assessment on its prop-
erty or any part thereof by the State Tax Commission, and
any corporation the shares of whose stock are subject to as-
sessment by the State Tax Commission, and any corpora-
tion, firm or individual against whom any tax is to be cal-
culated by the State Tax Commission under this Article shall
file with the said Commission an annual report in such man-
ner and containing replies to such interrogatories as may be
determined upon by said Commission, including a list of its
stockholders, with their addresses and the number and/or
class of shares held by each, in order that it may perform
any duties imposed upon it by this Article, said report to be
filed not later than the fifteenth day of March in each and
every year as of the first day of January preceding said fif-