ART. 81] MODE AND MEASURE OF ASSESSMENT AND TAXATION. 563

district under the terms of this article and to value and assess the
said property at its full cash value and from said assessment when
so made by said assessor, there shall be no right of appeal to
such persons or corporation failing to make the schedule and
return as required by the said section one hundred and seventy-
three of this article. For the purpose of making said assessment
and valuations, said assessors shall have the power to examine
under oath the person or officer of the corporation failing to
make said returns and any other person or persons, who he may
have reason to believe, possesses any information concerning said
property.

1896, ch. 120.

184. The owner of property, or owner to whom property has
been valued and who shall claim that the property so to him, her
or it valued, is not owned by him. her or it, or is exempt from
valuation and assessment, or any person acting in behalf of such
owner, or making such claim, on behalf of such owner, may file
a petition in the circuit court for that county in which the said
property has been so valued, or in the Baltimore City Court, if
the said property has been valued in Baltimore city, setting forth
the tacts of the said case and the ground upon which said exemp-
tion is claimed, or denying said ownership. The said petition shall
be filed within thirty days after the return is made by the, board
of control and review of the county or of the city of Baltimore,
in which said property shall have been valued, to the county
commissioners of such county or to the Appeal Tax Court of
Baltimore city, as the case may be, or within thirty days after
the said property lias been so valued to the said owner and notice
given to him of such valuation. To said petition the county
commissioners of the counties or the Appeal Tax Court of Balti-
more city, according to the locality in which said valuation was
made, shall be made defendants and the attorney of the county
commissioners of the said county or of the Appeal Tax Court of
Baltimore city, as the case may require, shall appear for the said
defendants. The said defendants shall answer said petition
within ten days after they have received actual notice thereof.
It shall be the duty of the said circuit court, or of the Baltimore
City Court, to hear the said case upon petition and answer, and
upon such affidavits, if any, as the court may authorize to be