1260 REVENUE AND TAXES. [ART. 81.
other officer, an account of the State taxes due from such bank
or other corporation under such valuation and assessment, by
mail, under cover, fairly directed to such president or other
officer, and shall note in a book the date of placing in the mail
the envelope or cover containing such account. If no appeal be
taken within thirty days from such transmission, the said valua-
tion and assessment shall be final; but any such bank or corpora-
tion may, within thirty days after such notification, appeal from
such valuation to the comptroller of the treasury and State treas-
urer, stating in such appeal the reasons and grounds of such
appeal; and said comptroller and treasurer shall consider the
same, and if the comptroller and treasurer shall both be of the
opinion that such valuation and assessment so made by the State
tax commissioner is erroneous, and ought to be changed, they
shall change the same accordingly, and the valuation and assess-
ment so agreed upon by the comptroller and treasurer shall be
final; but if either the comptroller or treasurer shall agree with
the State tax commissioner as to the correctness of the valuation
so made by him, then such appeal shall be dismissed, and the
original valuation shall be and remain as the true valuation of
such shares.
Increase of Assessment.
1884, ch. 260.
145. Before increasing the assessment of any property which
has heretofore been assessed, or adding any new property not
valued and returned to them by the proper assessor or collector,
it shall be the duty of the county commissioners or appeal tax
court, as the case may be, to notify the owner of such property by
a written or printed summons, containing such interrogatories in
regard to such property as they may require to be answered on
oath, and appointing a certain day for such owner to answer such
interrogatories, either orally or in writing, and make such state-
ment, or present such proof as he may desire in the premises; and
such notice shall be served on such owner, or left at his place of
abode at least five days before the day of hearing appointed in
such summons; and such owner may answer such interrogatories
contained in such summons, and may appear on such return day
and answer the same under oath, orally, before such county com-
missioners or appeal tax court, and may present such testimony as
|
|