1808 REVENUE AND TAXES. [ART. 81

the property. In such cases, an injunction and uot mandamus, is the tax-
payer's remedy. Baltimore County v. Winand, 77 Md. 524.

This section referred to in construing sectons 10 and 14—see note to section
10. Frederick County v. Clagett. 31 Md. 212.

See sections 15, 158, 166 and 204.

Appeals.

1904, art. 81, sec. 17. 1896, ch. 322. 1898, ch. 123, sec. 170.
18. Any person or persons or corporation claiming to be aggrieved
because of any assessment made by the appeal tax court of Baltimore
city, or because of the failure to reduce or abate an existing assessment,
may, by petition, appeal to the Baltimore city court to review an assess-
ment of real or personal property, for the purpose of taxation made in
Baltimore city, when the petition shall set forth that the assessment
is illegal, specifying the grounds of the alleged illegality, or is erro-
neous by reason of over valuation or is unequal in that the assessment
has been made by a higher proportion of valuation than other real or
personal property on the same roll by the same officers and that the
petitioner is or will be injured by such alleged illegality, unequal or
erroneous assessment; which appeal shall be taken within thirty days
after an assessment has been made as aforesaid, or within thirty days
after the refusal to reduce or abate an existing assessment, and on such
appeal, the court may and shall appoint a day for hearing said appeal,
which shall not be less than five nor more than thirty days after the
expiration of the thirty days' limit for taking appeals as aforesaid;
and shall direct the clerk of the said court to issue a subpoena duces
tecum to the judges of the appeal tax court of Baltimore city, requiring
them to produce and deliver to said court the record of the proceedings
of the appeal tax court of Baltimore city, and all maps, plats, docu-
ments and other papers connected with such record; and the said court
shall have full power to hear and fully examine the subject and decide
on said appeal and for that purpose it is hereby authorized and empow-
ered to adjourn from time to time, and may cause all such appeals to
be consolidated, or may hear and decide them separately, and may
require the said judges of the appeal tax court of Baltimore city, their
clerks, surveyors or other agents and servants, or any of them, and all
such other persons as the court may deem necessary to attend, and
examine them on oath or affirmation; and may permit and require all
such explanations, amendments and additions to be made to and of
the proceedings, as the court shall deem requisite; and the person
appealing to the Baltimore city court shall have a trial before the
court without the intervention of a jury, and the court sitting without
a jury shall ascertain or decide on the proper assessment and shall not
reject or set aside the record of the proceedings of the said judges of
the appeal tax court for any defect or omission in either form or sub-
stance, but shall amend or supply all such defects and omissions, and
increase or reduce the amount of the assessment, and alter, modify and
correct the record of proceedings in all or any of its parts, as the said