HERBERT R. O'CONOR, GOVERNOR. 1217

ceive as compensation for his services the sum of twenty-
four hundred dollars ($2, 400) per year, plus necessary
expenses.

184. In the event that any of the several Boards of
County Commissioners neglect or refuse to include in the
levy succeeding the date of notification from the State Tax
Commission the amount necessary to assess or reassess
property in the particular county or district, or part of a
county or district, or in the event any of the several Boards
of County Commissioners shall neglect or fail to follow the
instructions of the State Tax Commission, either as to the
method or plan of assessment, or failure to appoint assessors
as hereinbefore provided, then in that event, the State Tax
Commission may institute mandamus proceedings against
any such Board of County Commissioners of any County
so refusing and a mandamus shall issue compelling any
such Board to perform the duties herein provided.

185. The County Commissioners of the several counties,
for their services in reviewing the assessments recommend-
ed to them by the assessors in each county, and in hearing
protests against said assessments, shall each receive the sum
of not exceeding Ten Dollars ($10) per day, in addition to
their salaries as County Commissioners. The Counsel to
the County Commissioners in their respective counties shall
be counsel to the said Commissioners in said review of
assessments or hearing of protests, and shall be entitled to
reasonable compensation for services rendered, in addition
to the salary as counsel to said County Commissioners. The
Supervisor of Assessments or one of the assessors shall tie
present at all such reviews or hearings, to explain and
support his recommendations and those of the County
Assessors. It shall be unlawful for the County Commis-
sioners (or Appeal Tax Court, if provided under Section
186) to decrease the amount of an assessment after the
date of finality for any? year, unless a protest against
said assessment was duly filed before the date of
finality. It shall also be unlawful for the said
County Commissioners (or Appeal Tax Court), at any time
between general reviews of assessments in a district to
decrease an assessment therein, without first notifying and
consulting with the^11^ * f Assessments; and if such
a reduction should ^ without notice and consulta-
tion it shall be void.

SEC. 3. And be U further enacted, That Section 186 of
the Annotated Code of Maryland (1939 edition) be and the
same is hereby repealed, and a new sub-title and three new

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