JOHN LEE CARROLL, ESQUIRE, GOVERNOR

455

upon such affidavits, if any, as the court may author-

ize to be taken by either party on such notice as the

court may prescribe at its then session, or at the

earliest practicable day thereafter; and the said

court shall determine whether the said property

Determine.

ought or ought not to be valued to the said owner.

If the said court shall determine that the said prop-

erty ought not to be valued to its said owner, it

shall so determine by its order; but if it shall be

determined that, the said property is subject to val-

uation and assessment, it shall direct the same to be

valued to the owner thereof in the assessment dis-

trict in which the same ought to be so valued.

SEC. 30. And be it enacted, That either party to the

proceedings mentioned in the two preceding sections

May appeal.

may appeal from the order of the court therein, to

the Court of Appeals; and on such appeal, the clerk

of the court shall forth with transmit the original

papers, including the order of the court, to the Court

of Appeals; and saii court shall immediately hear

and determine the said case.

SEC. 31. And be it enacted, That it shall be the

Duty of Comp-

duty of the Comptroller to supervise the conduct and

troller.

proceedings of the assessors, members of the Boards

of Control and Review, and clerks appointed under

this act; to report to the Governer all instances of

neglect, or dereliction in duty, on the part of any of

such officers, which may be brought to his attention ;

and to use his best efforts to promote the prompt

and effective execution of the provisions of this act.

SEC. 32. And be it enacted, That if any assessor,

member of a Board of Control and Review, or clerk,

Penalty for

appointed under this act, shall wilfully neglect to

neglect of
duty.

perform the duties of his said office, or shall corrupt-

ly receive any fee, reward, emolument, or advantage

whatsoever, to him given, or extended to influence

his conduct, or the performance of his duty under

this act as assessor, member of a Board of. Control

and Review, or clerk, he shall be deemed to be

guilty of a misdemeanor, and, upon conviction there-

of, shall be subject to a fine of not less than five

hundred dollars, and not more than one thousand

dollars, and may also, in the discretion of the court,