Tax Court of Baltimore City and to the State Tax Commis sion, and to recommend such changes as he may deem proper, and he shall have power to appeal to the State Tax Commission from any assessment or ruling of the Appeal Tax Court. Upon any investigation which shall prima facie establish inequality of valuation of any part of Baltimore City or any class or kindred of 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. Ibid. sec. 237. 238. In case of failure of the State Tax Commission to agree upon any assessment with the County Commissioners of any county, or with the Appeal Tax Court of Baltimore City, as the case may be, then and in that case the determination of the State Tax Commission shall prevail. Nothing herein contained shall be construed to limit the power of the State Tax Commission to make an investigation of assessments upon its own initiative in any part of the State. Ibid, sec. 238. 239. Any taxpayer, taxpayers, or city, town or village may demand a hearing before the County Commissioners or Appeal Tax Court of Baltimore City as to the assessment of any property or any unit of tax value, and no formal proceedings shall be required. And in case of any hearing, the parties may file data and information showing why any assessment is deemed erroneous, and the County Commissioners or Appeal Tax Court of Baltimore City shall hear and determine the matter. Any taxpayer, taxpayers, or city, town or village having been assessed by the order of the County Commissioners or Appeal Tax Court of Baltimore City, after a hearing as hereinbe fore provided, may appeal to the State Tax Commission; or the supervisor may appeal from any decision. There shall be an appeal to court on questions of law only from decisions of the State Tax Commission to the Court in that county where the property is situated, if real estate or tangible personal property, or where the owner resides, if tangible personal property, and the State Tax Commission is em powered to participate in any proceeding in any court wherein any assessment or taxation question is involved. Ibid, sec. 239. 240. The supervisors of assessments shall confer frequently with the State Tax Commission, and submit questions for de termination to that commission, and shall receive instructions for their guidance in the supervision of the valuation and assessment of properties, both real and personal, and keep constantly informed what supervisors of assessments in other parts of the State are doing. The supervisors shall be furnished an office at the county seat by the County Commissioners of each county, and by the Mayor in Baltimore City, and allowed such clerical help as the County Commissioners or Mayor of Baltimore City, respectively, shall determine; and the State Tax Commission shall determine by a general and uniform rule what data and information, if any, is not open for public inspection. This Act is not intended to impose any limitation on the power of local bodies to employ assessors. Ibid. sec. 240. 241. The salary of the supervisors shall be paid by the sev eral counties and shall be based on the aggregate value of property subject to taxation under his supervision. In those counties where the total value of all property shall not exceed $5,000,000, he shall receive an annual salary of $600. If the aggregate value shall be over $5,000,000 and less than' 10,000,000, he shall receive $800. If over $10,000,000 and less If over $20,000,000 and less If over $30,000,000 and less If over $50,000,000 and less If over $75,000,000 and less than $100,000,000-$2,000. And if over $1,000,000,000 he shall receive $2,400. than $20,000,000-$1,000. The supervisor in Baltimore City shall be paid $2,400. Such salary shall be payable monthly, and the County Com missioners of each county and the Mayor and City Council of Baltimore are hereby directed to raise such sum annually as will pay said salaries, and in case the expenditures for any county or Baltimore City have been fully computed at the time that this act shall take effect, then the County Commissioners of said county or the proper officials in Baltimore City shall be required to provide in the next levy for the payment of the salary from the date of the supervisor taking office. Ibid. sec. 241. 242. That State Tax Commission shall adopt a seal and shall keep a full record of its proceedings, and have the power to make rules, orders and directions as it may deem necessary to carry into effect the objects of this act. It shall have power also to provide a system for hearings on petitions filed before it, and shall adopt such rules of proceedings, manner of taking testimony and argument and such regulations in regard to notices of assessment, hearings and appeals as it may deem proper. The commission, or any member of the commission, shall have the power to compel the attendance of witnesses, who shall be notified through the respective sheriffs' offices, or by any appointee of the State Tax Commission, and said commission or any member may require the production of books and papers before it or him, and may examine witnesses or cause witnesses to be examined under oath, which any of its members may administer, and in case of the failure of any person or corporation to obey any order of the said commission, he, she or it shall be held liable to be punished as for contempt of said commission, as hereinafter provided. The commission may, by order, as occasion shall require, refer to one of its members the duty of taking testimony in any matter pending before it and reporting thereon to the commission, but no determination shall be made therein except by a majority vote. The commission may, for sufficient reason, meet in any part of the State, in which case mileage and other reasonable expenses shall be allowed. Ibid, sec. 242. 243. The determination of any matter brought before said commission shall be evidenced by a judgment duly signed by at least two of its members and filed with its secretary; copies thereof duly certified by said secretary and sealed with the seal of the State Tax Commission, shall be evidenced in any cause or proceedings. When the said Commission shall be satisfied that any person, officer or corporation has failed to comply with its said judgment or order, although fully apprised thereof, it shall have full power upon procedure and rules adopted by it to attach such delinquent for contempt and to punish accordingly as courts of record have power to punish for contempt. Ibid. sec. 243. 244. In case any section or any provision of this Act shall be questioned in any Court and shall be held unconstitutional or invalid, the same shall not be held to affect any other section or provision of this Act. All Acts and parts of Acts inconsistent herewith shall be and the same are hereby repealed, but said repeals shall not revive any laws heretofore repealed nor affect any pending suits or proceedings as to the valuation and assessment of property. Ibid. sec. 244. 245. On all appeals to the State Tax Commission herein provided all the provisions of the Act of 1908, Chapter 167, relating to appeals to the Baltimore City Court, and of the Act of 1910, Chapter 430, relating to appeals to the Circuit Courts in the several counties of the State, shall continue in force so far as the same are applicable and not inconsistent with the other provisions of this Act, except only that the State Tax Commission shall be substituted for and exercise the functions now exercised under said Acts by said Baltimore City Court and the Circuit Courts of the several counties, respectively. Appeals from any action of the State Tax Commission to Court, as authorized by Section 238 hereof, shall be taken within thirty days of such action by petition setting forth the question or questions of law which it is desired by the appellant to review, and notice thereof shall be given by summons or subpœna, duly served on all parties directly in interest, by the sheriff of the county or city in which said appeal is filed, and shall be heard and decided by the Court, sitting without a jury. All appeals to Court in Baltimore City shall be to the Balti more City Court, and there shall be a further right of appeal to the Court of Appeals from any decision of the Baltimore City Court or of the Circuit Courts of the several counties. Such appeals must be taken within ten days of the final judgment or determination of the lower Court. The power to assess shall in all cases include the power to classify for taxation, and the power to review an assessment on appeal shall in all cases include also the power to review any question of classification for taxation. Ibid. sec. 2. 246. That the office of State Tax Commissioner be and the same is hereby abolished immediately upon the qualification of the Commission hereby created, and all duties imposed upon or powers given by existing law (or by any act or resolution passed at the present session of the Legislature) to the State Tax Commissioner shall devolve upon the State Tax Commission; and wherever any duties are imposed by existing law (or by any act or resolution passed at the present session of the Legislature) upon persons or corporations to make report to the State Tax Commissioner or to perform any other act or thing in respect to his office, such duties, reports, acts and things shall be made and performed to the State Tax Commission. Wherever the State Tax Commissioner, by virtue of his office, is a member of any board, committee or other similar body, the chairman of the State Tax Commission shall hereafter serve in his place, provided that said repeal shall in no way affect the validity of any action taken by the State Tax Commissioner before this Act takes effect. Ibid, sec. 3. 247. The sum of $30,000 per annum or so much thereof as may be necessary to provide for the payment of the salary of the members of the Commission, the secretary and employees and expenses thereof, is hereby appropriated annually for the purpose of carrying into effect all of the provisions of this Act. 1916, ch. 629, sec. 248. 248. The local supervisor of assessments provided for under the Act of 1914, Chapter 841, shall, in addition to his present duties, act as chief assessor in his particular county, with such |