528 REVENUE AND TAXES. [ART. 81

fought on both sides in the late war, is hereby perpetually
exempted from taxation for all State, county and municipal
purposes; provided, that no greater quantity than fifteen acres
shall be so exempted for any one association.

Appeals.

1896, ch. 322

18 A. 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 Bal-
timore City Court to review an assessment 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 erroneous 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 afore-
said, 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 proceed-
ings of the Appeal Tax Court of Baltimore city, and all maps,
plats, documents 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 empowered 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