60 REVENUE AND TAXES. [ART. 81.

the State, the number of shares held by persons in the said
county or city, and the number of shares held by persona out-
side of said county or city, and within the State, and also a
statement showing the assets of said corporation in a general
way, and the estimated value of said assets; and upon the filing
of said petition and said statement, it shall be the duty of the
said court to appoint a day for the hearing thereof as early as
can conveniently be assigned for the purpose; notice whereof
shall be given to the County Commissioners or Appeal Tax
Court, as the case may be, by service of a copy of said petition
and statement, and of the order of said court; and if the said
County Commissioners or said Appeal Tax Court shall contro-
vert the allegations of said petition, then the matters in issue
shall be tried, in the usual way, by a jury then and there to be
empanneled, and either party, except as to mere valuation, shall
be entitled to appeal within sixty days after such decision,
upon any exceptions that may be taken to the opinions or di-
rections of the court in matters of law, and such appeal shall be
heard and determined at the term of the Court of Appeals then
next succeeding such appeal; and the amount that may be fixed
by the jury in case there be no appeal, or in. case the decision
below shall be affirmed, shall be final and conclusive; provided,
that no corporation shall be entitled to have a day appointed
for the hearing of said petition, unless the said corporation shall
either deposit, as the said court may direct, such sum of money
as the said County Commissioners or said Appeal Tax Court
may claim as properly demandable, or file a bond with sureties,'
to be approved by said court, in double the amount of the
money claimed by said County Commissioners or said Appeal
Tax court as properly demandable, conditioned for the payment
of such amount as may be adjudged to be properly demandable
from said corporation.

In force from March 9,1864.