1892.] OF THE SENATE. 793

valued as belonging to a person unknown; after the
name of each owner so set down as aforesaid, the
property valued to such owner described as directed
by the 178th section of this Act shall be set down, and
the value thereof, as valued, shall be duly extended
opposite to each item of the said property; each of said
Boards shall with the aid of their respective clerks,
make a full and complete alphabetical index to the
names of all persons or owners to whom property is
valued in their respective counties and in the first four
wards of Baltimore city as laid out, and in the fifth,
sixth, seventh and eighth wards of Baltimore city as
laid out; and in the ninth, tenth, eleventh and twelfth
wards of Baltimore city as laid out; and in the thir-
teenth, fourteenth, nineteenth and twentieth wards of
Baltimore city as laid out; and in the fifteenth, six-
teenth, seventeenth and eighteenth wards of Balti-
more city as laid out; and in the twenty-first and
twenty second wards of Baltimore city as laid out;
and shall return to the said books and lists so pre-
pared, to the County Commissioners of their respective
counties, and to the Appeal Tax Court of Baltimore
city according as the said books may relate to persons,
or property in said respective counties or in Baltimore
city, the said several books and indices shall be re-
turned as aforesaid to the respective County Commis-
sioners of the respective counties in this State, and to
the Appeal Tax Court of Baltimore city, not later than
sixty days after they shall have begun their work of
reviewing the returns of said assessors in the several
counties, and on or before the thirty-first day of
December, in Baltimore city, unless the Governor of
this State, for good cause shown to him, shall extend
the time of making any one or more of said returns as
he is hereby empowered to do.

189. That it shall be the duty of the respective
Boards of County Commissioners for the several
counties of this State, and of the Appeal Tax Court of
Baltimore city, between the first day of January and
the fifteenth day of April in the year eighteen hun-
dred and ninety-three, and between the same days in
every year thereafter, to carefully examine all the
schedules required by section one hundred and seventy-
nine of this Act to be returned to them, and to make