1892.] OF THE SENATE. 789

the evidence the amount of taxes which would have
been due upon said property if the same had been
duly returned and valued as aforesaid.

185. That the said respective assessors appointed
under this Act for each assessment district, shall, as
soon as the valuation directed by this Act to be by
them respectively made and completed, make a re-
turn, verified by the .oath or affirmation of said re-
spective assessors for such assessment district, or by
the oath or affirmation of a majority of them, which
shall set forth the names of the owners in each elec-
tion district or ward within their respective assess-
ment districts, to whom property has been valued
under this Act. If the name of any owner is un-
known, the property shall be returned as belonging to
a person unknown. After the name of each owner, as
aforesaid, shall be set down, the property valued co
said owner, described as directed by the 178th section
of this Act, and the value thereof as valued, shall be
duly extended opposite to each item of said property
the said assessors, as soon as they shall have com-
pleted their work of assessment, shall deliver their
returns to the County Commissioners of their re-
spective counties, who shall immediately notify the
several Boards of Control and Review, that such re-
turns have been made, and summon them to assemble
for the performance of their dudes; and upon the
assembling of said Boards of Control and Review,
shall deliver said returns to them. The assessors ap-
pointed by any assessment district in the city of Balti-
more, shall notify the Appeal Tax Court that they have
completed the assessment, and shall deliver said returns
and books to the Board of Control and Review of the
district within the city of Baltimore, within which
their said assessment districts are situated; the said re-
spective assessors shall, at the same time, return to the
said respective Boards of Control and Review within
respective assessment districts are situated, details
of their respective proceedings in the execution of
this Act, and all lists and statements received by
them, relating to the respective properties which have
been by them valued, and the valuation whereof have
been by them returned to said respective Boards of
Control and Review.