ART. 81] APPEALS. 833

19.

This section does not give a right of appeal from the value placed upon
property by the Board of Control and Review acting under the act of 1910,
chapter 300, known as the General Re-Assessment Law. The assessment,
reduction and abatement spoken of in this section refer to such only as can
properly be made by the county commissioners from time to time, and not
such as assessors and Boards of Control and Review make when there is
a new general assessment. The failure to reduce or abate at which a party
may feel aggrieved is "the failure to reduce or abate an existing assess-
ment." The portion of this section providing that none of its provisions
should "apply to assessments under the act of 1896, chapter 120," does not
mean that this section was to be subject to the act of 1910, chapter 300.
C. & P. Tel. Co. v. Allegany County, 116 Md. 225.

1912, ch. S99.

19A.. Any person or persons, or corporation, claiming to be ag-r
grieved because of any assessment made by any officer or officers of any
municipal corporation incorporated under the laws of the State of
Maryland and located therein, other than Baltimore City, or because
of the failure to reduce or rebate any existing assessments by whomso-
ever made, may by petition appeal to the Circuit Court of the county
in which said property is situated; and all directions set forth in sec-
tion 18 of this article relating to taking, prosecution and determination
of the appeal thereby authorized to the Baltimore City Court shall be
applicable, upon, the taking of the said appeal, to the proceedings in-
said Circuit Court of the. county, and said Circuit Court shall have all
the powers and discharge all the duties which are required of the said
Baltimore City Court in the said section 18; and the said officer or
officers of said municipal corporation from which the appeal author
ized by this section is taken, and their clerks, surveyors or other agents
or servants, shall do all the things in connection with said appeal, which
are mentioned to be done by the judges 'of the Appeal Tax Court of
Baltimore City in said section 18, and upon the termination of said
proceedings in said Circuit Court it shall cause the proceedings and
decisions on said appeals to be entered in the book containing the record
of the proceedings of the said officer or officers of said municipal cor-
poration, certified by the clerk under the seal of the Court, and the book
to be transmitted to the said officer or officers of said municipal cor-
poration, which shall be final and conclusive in every respect, unless
an appeal be taken to the Court of Appeals as hereinafter provided;
and said record book or a copy of the proceedings therein, or any part
of said proceedings whether in or out of Court, certified by said officer
or officers of said municipal corporation, shall be evidence in any Court
in this State, and the judges of said Circuit Court shall have full
power, in their discretion, to require the costs of appeal, or any part
thereof, to be paid by all or every of the appellants, or by the said
municipal corporation, as the circumstances of each appeal, in the opin-
ion of such Court shall justify.
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