792 JOURNAL OF PROCEEDINGS [Mar. 18,

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
and Review shall have power to correct any valuation
so returned to them respectively, whether any com-
plaint or appeal has been made in relation thereto or
not, each Board of Control and Review as aforesaid
while engaged in the performance of its duty, shall
have power to call the several assessors, or any of
them by whom any returns were made, before it, at
any time, in order that the said returns so to be made
by the said several assessors, may be to it fully ex-
plained. And it is further provided, that if the
several returns directed to be made by the respective
assessors, shall not be ready by the second Tuesday
in September, the said Board of Control and Review
shall not assemble until duly notified and summoned
by the said County Commissioners, respectively, and
it shall be the duty of the said County Commissioners
to summon them to assemble so soon after the said
second Tuesday of September as the said returns shall
be delivered to them by the assessors.

188. That each Board of Control and Review, ap-
pointed under this Act, shall, with the aid of their
respective clerks, enter and record in a book or books
to be provided for that purpose, an accurate and fair
account of all the property within their respective
counties, or within their respective assessment dis-
tricts of the city of Baltimore heretofore referred to
in this Act which has been valued as hereinbefore
provided, the said record shall show the name of
owner of property in each election district of each
county as now laid out; and in each ward in the city
of Baltimore, as laid out, set down in alphabetical
order, except in Baltimore city, when they shall be set
down in the order in which they were assessed, with an
alphabetical index ; if the name of any owner is un-
known, the property valued to such person shall be