INDEX.

1841

Attorney General and such other counsel

Chap.

Sec.

as Governor may employ, &c.
VALUATION AND ASSESSMENT OK PROPERTY

23

30

IN THIS STATE— Treas. W. S. authorised to direct an

appeal from any decision of the levy court,

&c. confirming the valuation returned to

them, or connecting the same, whereby any
property is exempted from taxation which

is subjected to valuation, &c.

"

31

After full transcript shall have been

transmitted upon any such appeal, not ne-

cessary to make out a second, &c. upon the

entry of any other appeal, &c. but the other

appeal to be entered in court of Appeals

upon a short certificate signed by proper

clerk, &c. that such appeal was prayed, or

upon petition of person appearing as ap-

pellant to said court of Appeals, &c. and

transcripts filed on first appeal to be treated

as common to, and to be used in the hearing,

&c.; such appellant on his own appeal to

file full statement of the grounds upon

which appeal is prosecuted and the points

on which he means to rely; counsel of ap-

pellees also required in each cause to file

statement, &c. in like manner,

"

32

Upon argument of appeal neither party

to discuss any point involving merely a

question of valuation or regularity, or any

other question of fact merely, which may

appear to have been acted on by the levy

court, etc. but the subject matter of said

appeal to be the right of General Assembly

to subject to valuation for support of go-

vernment, etc. and the right of General

Assembly to exempt from valuation, etc.

"

33

Immediately after determination. of any

such appeal, clerk of court of Appeals to

send copy of opinion of said court, proper-

ly attested, to the clerk of each of the levy

courts, etc. to be preserved, etc; said, levy

courts, etc. at their regular meetings, etc.

shall review the valuations made to. and ad-

justed by them, and correct the same if ne-