794 JOURNAL OF PROCEEDINGS [Mar, 18,

such alterations and additions from time to time in
the books required to be returned to them by the

assessors of their respective counties or the city of
Baltimore by section one hundred and eighty of this
Act as they may from said schedules or any of them
ascertain to have been made in or to the assessable
personal property of any person or persons furnishing
said schedule or schedules, but no property shall be
by any of the said respective Boards of County Com-
missioners, or by the Appeal Tax Court of Baltimore

city, stricken from the as essment list as taxable
basis of any person or persons so furnishing the said
schedule or schedules by reason alone of this fact,
that such property is not contained in such schedule
or any of them.

190. That any owner of property or owner to whom
property has been valued, and who shall claim that
the property so to him, or it, valued, is not owned by
him, or is exempted from valuation and assessment,

or ary person acting in behalf of such person, or making
such claim on behalf of said owner, may file a petition
in the Circuit Court for that county in which the
said property has been so valued, or in the City

Court of Baltimore, if the said property has been
valued in Baltimore city, setting forth the facts of the
said case, and the ground upon which said exemption
is claimed, or denying said ownership; the said peti-
tion shall be filed within thirty days after the return
made by the Board of Control and Review of the
county, or the city of Baltimore, in which said prop-
erty shall have been valued, to the County Commis-
sioners of said county, or to the Appeal Tax Court of
Baltimore city, or within thirty days after the said
property has been so valued to the said owner, and
notice given to him of such valuation; to said petition,
the County Commissioners of the counties, or the
Appeal Tax Court of Baltimore city, according to the
locality in which said valuation was made, shall be
made defendants, and the State's Attorney of the
said county, or the State's Attorney of Baltimore city,
as the case may require, shall appear for the said de-
fendants; the said defendants shall answer the said
petition within ten days after they shall have actual
notice thereof. It shall be the duty of the said Cir-