282

REVENUE AND TAXES. [ART. 81.

out from the assessors' statements, returns and certi-
cates, and the corrections thereof made as herein-
before provided, if any, a summary account or list or
columns, in which shall be clearly and distinctly
expressed the estates and property of every descrip-
tion whatsoever, and the value thereof affixed to
them respectively, and the whole value in each elec-
tion district or ward extended, and the amount of
each column, and the said clerks shall lay the said
summary accounts or lists of the estates and property
in the several, election districts before the county
commissioners and the board of control and review
of Baltimore city, respectively, who shall after ex-
amination and correction thereof sign and enclose

To be sent to
comptroller.

the same, endorsed on public service, to the comp-
troller, and the board of control and review of Balti-
more city shall in like manner sign and enclose to
the comptroller the summary accounts and lists of
the estate and property in the several wards of the
said city.

Ibid s 27
Minutes of pro-
ceedings of
commissioners
&c.

179. When the county commissioners or appeal
tax court of Baltimore city shall meet as aforesaid to
hear appeals from the valuation of the assessors, it
shall be the duty of the clerk of the county commis-
sioners or the appeal tax court, to keep minutes of
their proceedings, exhibiting briefly the valuation or
omission of property complained of, the ground of
complaint, the party by whom made, and the decision
made with the reasons therefor.

Ibid s. 28.
Right of appeal
to circuit
courts, &c.

180. The right of appeal to the next term of the
circuit court of the counties, and to the superior
court of the city of Baltimore, shall be allowed to
any person or corporation who may consider them-
selves aggrieved by the judgment and decision of
the said county commissioners or board of control ;

Proviso

provided, however, that no appeal shall be allowed
where the only question is to the correctness of the
amount of assessment or valuation ; this section not
to prevent the state from the right of appeals.