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1892.] OF THE HOUSE OF DELEGATES. 1067
taxable value of each as supplied by the State Tax
Commissioner. In valuing bonds, securities and other
investments, the nature of such bonds, securities and
other investments shall be briefly stated, with the
respective values of each.
181. That if any corporation or person be assessed
by the said assessors for any property which the said
person or corporation may believe to be exempt from
taxation, although the same be not exempted there-
from by the provisions of this Act, such person or
corporation shall have the right to require the said
assessors to note in a separate book which the said
respective assessors are hereby directed to provide for
their use in their respective assessment districts, the
particular property so claimed to be exempted from
taxation, and the name of the owner thereof, and to
make in said book a separate valuation of said prop-
erty to the owner thereof to the end that the exemp-
tion so claimed may thereafter be separately deter-
mined by the proper Boards of Control and Review,
or by the law of the land.
182. That it shall be the duty of the assessors ap-
pointed under this Act for any assessment district, or
a majority of them, to be present at the valuation of
each and every variety of property directed by this
Act to be valued in their assessment districts, except
in such counties were there are two assessors at large,
and also one for each election district, in which case
it shall be the duty of said two assessors at large, and
the election district assessor, while assessing the prop-
erty in such election district, or a majority of them,
to be present at the valuation of each and every
variety of property directed by this Act to be valued
in said election district, and in case the said assessors
shall disagree as to any valuation, such valuation shall
be fixed and determined by a majority of said assessors,
and if the majority of said assessors should disagree
as to said valuation, it shall be the duty of the said
assessors to report the matter in difference to the
Board of Control and Review within the jurisdiction
of which said difference of opinion arose; and the
said Board of Control and Review shall proceed to
value the said property to the owner thereof ; and the
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