JOHN LEE CARROLL, ESQUIRE, GOVERNOR

451

tute a quorum, and be competent to perform all the

duties and exercise all the powers of the said board;

each of said board shall inform persons or owners,

resident within their respective jurisdictions, who

may apply to them, as to the property valued within

such jurisdictions to such respective persons and

owners, and as to the amounts at which said prop-

erty has been so valued; and each of said board

shall have power and authority to examine, upon

Have power

oath or affirmation, the said person or owner making

and authority

any complaint of or appeal from any valuation re-

turned to said board, touching the .particulars or

value of the property so valued, or pouching any

other property belonging to said person or owner,

whether the same has been valued or not, and may,

upon due examination or upon their own knowledge,

abate or increase the valuation or valuations com-

Abate or in-

plained of or appealed from, and correct the valua-

crease.

tion or valuations so made in said returns; each of

said boards may value to the owners thereof, within

the proper assessment district or districts, property

which has been omitted to be so valued by the

assessors of the said proper assessment district, or

may value to the owners thereof any property in re-

lation to which the assessors, within the jurisdiction

of said board, have disagreed as to the value thereof;

each of said boards is hereby directed and required

to examine carefully the several certificates, state-

Examine cer-

ments and returns of valuations, or of property

tificates.

claimed to be exempted from valuation and assess-

ment, made by the assessors within their respective

jurisdictions, and to correct the said returns of as-

sessable property made to them as aforesaid care-

fully, by striking therefrom all property which ought

not to be valued under the provisions of this act, and

by adding thereto, and valuing at its proper value,

all the property omitted in said returns, which ought

to have been included therein, and which may be

subject to valuation under the provisions of this act.

Each of said Boards of Control and Review shall

Powers.

have power to correct any valuation so returned to

them respectively, whether any complaint or appeal

has been made in relation thereto or not. Each

Board of Control and Review, as aforesaid, while

engaged in the performance of its duty, shall have