JOHN LEE CARROLL, ESQUIRE, GOVERNOR

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books and indices shall be returned as aforesaid to,

the respective county commissioners of the respective

counties in the State, and to the Appeal Tax Court

of Baltimore city, on or before the thirty-first day

of December, in the year eighteen hundred and

seventy-six, unless the Governor of this State, for

good cause shown to him, shall extend the time of

Extend time.

making any one or more of said returns, as he is

hereby empowered to do.

SEC. 28. And be it enacted, That any owner of

property, or owner to whom property has been

valued, and who shall claim that the property so to

File petition.

him, or it, valued, is not owned by him, or is ex-

empted from valuation or assessment, or any person

acting in behalf of such owner or person, or making-

such claim on behalf of said owner, may file a

petition in the Circuit Court for that county in which

the said property has been so valued, or in the City

Court of Baltimore, if the said property has been

valued in Baltimore city, setting forth the facts of

the said case, and the grounds upon which said

exemption is claimed, or denying said ownership;

the said petition shall be filed within thirty days

after the return made by the Board of Control and

Review of that county, or of the City of Baltimore,

in which said property shall have been valued, to the

county commissioners of said county, or to the

Appeal Tax Court of Baltimore city, or within thirty

days after the said propertj7 has been so valued to

the said owner, and notice given to him of such

valuation. To said petition, the county commis-

sioners of the county, or the Appeal Tax Court of

Baltimore city, according to the locality in which

such valuation was made, shall be made defendants,

Made defen-

and the State's Attorney of the said county, or the

dants .

State's Attorney of Baltimore city, as the case may

require, shall appear for the said defendants; the

said defendants shall answer the said petition within

ten days after they shall have actual notice thereof.

It shall be the duty of the said Circuit Court, or

City Court of Baltimore, to hear the said case upon

petition and answer, and upon such affidavits, if any,

as the court may authorize to be taken by either

party, on such notice as the court may prescribe at