ART. 81] APPEALS. 529

attend, and examine them on oath or affirmation; and may permit
and require all such explanations, amendments and additions to
be made to and of the proceedings, as the court shall deem
requisite; and the person appealing to the Baltimore City Court
shall have a trial before the court without the intervention of a
jury, and the court sitting without a jury shall ascertain or decide
on the proper assessment, and shall not reject or set aside the
record of the proceedings of the said judges of the appeal tax
court for any defect or omission in either form or substance, but
shall amend or supply all such defects and omissions, and increase
or reduce the amount of the assessment, and alter, modify and
correct the record of proceedings in all or any of its parts, as
the said court shall deem just and proper, and shall cause the
proceedings and decisions on said appeals to be entered in the
book containing the record of the proceedings of the judges of
the appeal tax court, certified by the clerk under the seal of the
court, and the book to be transmitted to the judges of the
Appeal Tax Court of Baltimore city, which shall be final and
conclusive in every respect, unless an appeal be taken to the
Court of Appeals, and such record book, or a copy of the
proceedings therein, or any part of such proceedings, whether in
or out of court, certified by the judges of the Appeal Tax Court
of Baltimore city, under the seal of said city, shall be evidence
in any court in this State, and the judge of the Baltimore City
Court shall have full power, in his discretion, to require the costs
of any appeal or any part thereof, to be paid by all or every of
the appellants, or by the city of Baltimore, as the circumstances
of each appeal, in his opinion, shall justify. Such right of
appeal shall not be applicable to any assessment made under the
general assessment act of 1896, chapter 120.

1896, ch. 322.

18 B. If a final judgment shall not be given in time to enable
the assessors or other officers to make a new or corrected state-
ment for the use of the proper authorities in levying taxes, and
if it shall appear from such judgment that said assessment was
illegal, erroneous or unequal, then there shall be audited and
allowed to the petitioner in next year's tax levy, and paid to the
petitioner the amount, with interest thereon from the date of the
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