ART. 81] INCREASE OF ASSESSMENT. 1855

transmission the said valuation and assessment shall be final;
but any such bank or corporation may, within thirty days
after such notification, appeal from such valuation to the comp-
troller of the treasury and State treasurer, 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 com-
missioner is erroneous and ought to be changed, they shall
change the same accordingly, and the valuation and assessment
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.

Consumers' Ice Co. v. State, 82 Md 136 Casualty Co.'s Case, 82 Md. 564.
State v. Safe Deposit Co., 86 Md. 582. Salisbury Asso. v. Wicomico Co.,
86 Md. 617 Graham v. Harford Co., 87 Md. 328. Crown Cork and Seal
Co. v. State, 87 Md. 696. Monticello Co. v. Balto. City, 90 Md. 431. Clark
Distilling Co. v. Cumberland, 95 Md. 478. Corry v. Balto. City, 96 Md. 321,
322

Increase of Assessment.

1888, art. 81, sec. 145. 1884, ch. 260.

163. Before increasing the assessment of any property
which has heretofore been assessed, or adding any new prop-
erty 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 statement, 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 commis-
sioners or appeal tax court, and may present such testimony
as he may desire, and such county commissioners or appeal
tax court may think necessary and proper to be heard; and