ALBERT C. RITCHIE, GOVERNOR.                1231

able property in every county shall be thoroughly reviewed at
least once in every five years. Provided, however, that there
shall be no general assessment of property under this sub-section
before the year 1935, except that Baltimore City and any
county shall' have the right to review and adjust assessments
for the purpose of equalizing all assessments on an equitable
basis, and Baltimore City shall have the right to make a general
assessment of all property to become effective for the calendar
year 1933, or any year thereafter, and Montgomery County shall
have the right to assess1 and re-assess property in said county in
accordance with House Bill No. 257, introduced in the House of
Delegates on March 2nd, 1931, or any addition or amendment to
said bill that may be passed by the General Assembly of 1931.

(9)   To require individuals, firms and corporations to furnish
complete information as to the ownership by them of all prop-
erty taxable to them and the facts relating to the value thereof.

(10)   To investigate at any time, on its own initiative, assess-
ments against any or all properties in any county and/or city.

(11)    To inquire into the provisions of law of other States
and jurisdictions regarding the situs of property for taxa-
tion and to confer with tax commissioners or assessing or col-
lecting officers of other States regarding the most effectual and
equitable method of assessment of property or collection of taxes,
particularly regarding the best method of reaching all property
subject to assessment and taxation and avoiding conflict and
duplication of taxation of the same property.

(12)   To confer with the Governor, Comptroller and Treasurer
of this State as to the administration of the tax laws, and to
report biennially to the General Assembly its proceedings with
recommendations for legislation.

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

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1931.

Approved April 17, 1931.

CHAPTER 495.

AN ACT to repeal and re-enact, with amendments, Section 104
of Article 19 of the Code of Public Local Laws of Mary-
land (1930 Edition), title "St. Mary's County, " sub-title