ART. 81] APPEALS—REMOVAL OF PROPERTY. 1801

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. This section not to apply
to assessments made under the act of 1896, ch. 120.

1896, ch. 322, sec. 18 B.

18. 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 assess-
ment 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 payment, in excess of what the tax should
have been, as determined by said judgment or order of court.

Assessment—Removals of Property.

1888, art. 81, sec. 19. 1860, art. 61, sec. 20. 1841, ch. 23, sec. 41.
1874, ch. 483, sec. 18, 1898, ch. 123, sec. 158.

19. Every person who shall remove to any county or city
from the county or city in which his property has been assessed,
or from any other place without the State, and whose personal
property has not been assessed for the county or city to which
he has removed, or any other person whose property or some

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