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1892.] OF THE HOUSE OF DELEGATES. 1071
city, and to hear and deternine. complaints and ap-
peals of any person or owner who may deem himself
or itself aggrieved by any valuation of property made
by said assessors; in every Board of Control and
Review appointed under this Act, two of the three
members of said Board shall constitute a quorum,
and be competent to perform all duties and exer-
cise all the powers of the said Board; each of said
Boards shall inform persons or owners resident with-
in their respective jurisdiction who may apply to
them, as to the property valued within such jurisdic-
tion to such respective persons and owners, and as to
the amount at which said property has been so valued;
and each of said Boards shall have power and au-
thority to examine upon oath or affirmation the said
person or persons making any complaint of or appeal
from any valuation returned to said board touching
the particular value of property so valued, or touch-
ing any other property belonging to said person or
owner, whether the same has been valued or not, and
may upon due examination or upon their own
knowledge, abate or increase the valuation or valua-
tions complained of or appealed from, and correct the
valuation or valuations so made in said returns, each
of said boards may value to the owners thereof within
the proper assessment district or districts, property
which has been omitted to be so valued by the asses-
sors of the said proper assessment districts, or may
value to the owner thereof any property in relation to
which the assessors, within the jurisdiction of said
board, have disagreed as to the value thereof; each of
said boards is hereby directed and required to examine
carefully the several certificates, statements and re-
turns of valuation of property claimed to be exempted
from valuation and assessment made by the assesssor
within their respective jurisdiction and to correct the
said returns of assessable property made to them as
aforesaid, carefully, by striking therefrom all prop-
erty which ought not to be valued under the provi-
sions of this Act; and by adding thereto, and valuing
at its proper value, all the property omitted in said
returns which ought to have been included therein,
and which may be subject to the valuation under the
provisions of this Act; each of said Boards of Control
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