INDEX.

1841

Chap.

Sec.

or by the appeal tax court at the time ap-

pointed for hearing appeals, in the same

manner as other persons whose property is

required to be valued by the assessors,

23

26

VALUATION AND ASSESSMENT OF PROPERTY

IN THIS STATE— Levy courts and appeal tax court to

direct their clerk to enter in a book, &c. an

accurate account of all property, &c. within

their county, &c. and an alphabetical list,

&c.; to allow such compensation to their

clerks as they may deem right,

"

27

The clerk of the levy court and commis-

sioners of each county, &c. and appeal tax

court, on or before the 1st December, &c.

to make out from the assessors statements,

&c. a summary account or list, or columns,

in which to be expressed the estates and

property of any sort, and the value thereof

affixed, and the whole value in each district

extended, and the amount of each column,

and lay the same before the levy court, &c.

who after examination shall sign and en-

close the same, endorsed "on public ser-

vice, " to the treasurer W. S. and appeal

tax court to perform the same duties, &c.

"

28

Any person aggrieved by decision of levy

court, &c. or appeal tax court, on any ques-

tion arising upon the review of the valua-

tion, whereby property is valued which in

his opinion ought not to be valued, or where

by any properly is excluded which said

person claims ought to be valued, such per-

son may prosecute an appeal from the de-

cision aforesaid to next term of court of

Appeals for W. or E. Shore, &c.; and upon

any appeal, &c. the clerk of appeal tax court

to make out a copy of valuation, &c. to be

transmitted to the clerk of the court of Ap-

peals for the W. or E. Shore, as the case

may be,

"

29

The person appealing to be treated as

appellant in court of Appeals, and the levy

court, &c. as appellee, and to appear by