1892.] OF THE SENATE. 795?

cuit Court, or City Court of Baltimore, to hear the
said case upon petition and answer, and upon such
affidavits, if any, as the Court may authorize to be
taken by either party, on such notice as the Court
may prescribe at its then session or at the earliest
practicable day thereafter; and the said Court shall

determine whether the said property so valued to the
said owner is or is not subject to such valuation and
assessment for State taxes, or ought or ought not, to

be valued to said owners, if the said Court shall de-
termine that the said property is not subject to such

valuation and assessment, or ought not to be so valued
to said owner, it shall, by its order, direct the said

County Commissioners of the said Appeal Tax Court,
as the case may be, to strike the said property from
the list of property valued to such owner; but if it

shall determine that the said property is subject to
valuation and assessment, or valuation to said owner,
it shall so determine by its order.

191. That if it appears by the returns made as afore-

said to the County Commissioners of any county, or
to the Appeal Tax Court of Baltimore city, that any
property not exempted from valuation and assessment
under this Act, has not been valued to any owner in
the county or city in which the same ought to be so
valued, it shall be the duty of the State Tax Commis-
sioner to direct the said property to be so valued by
the County Commissioners of the proper county or by
the Appeal Tax Court of Baltimore city, and to direct
that notice of said valuation shall be given to said
owner. If the County Commissioners of any county,
or the Appeal Tax Court'of Baltimore city, shall re-
fuse to value such property to the owner thereof, it
shall be the duty of the State Tax Commissioner to
file a petition in the name of the State of Maryland
against the County Commissioners or the Appeal Tax
Court, as the case may be, so refusing, in the Circuit
Court of that county in which such valuation ought
to have been made, or in the City Court of Baltimore,
if said valuation ought to have been made in said city.
And the State's Attorney of the proper county or city
shall appear for the said State, and the said County
Commissioners or Appeal Tax Court shall answer the
said petition within ten days after they shall have