272

LAWS OF MARYLAND.

Board of Control and Review of Baltimore City, re-
spectively, who shall after examination and correc-
tion thereof sign and enclose the same, endorsed on
public service, to the Comptroller, and the Board
of Control and Review of Baltimore City shall in
like manner sign and enclose to the Comptroller
the summary accounts and lists of the estate and
property in the several Wards of the said City.

Clerk to keep
minutes of
proceedings.

Sec. 27. And be it enacted, That when the Coun-
ty Commissioners or Appeal Tax Court of Balti-
more City shall meet as aforesaid to hear appeals
from the valuation of the assessors, it shall be the
duty of the Clerk of the County Commissioners or
the Appeal Tax Court, to keep minutes of their pro-
ceedings, exhibiting briefly the valuation or omis-
sion of property complained of, the ground of com-
plaint, the party by whom made, and the decision
made with the reasons therefor.

Right of ap-
peal.

Sec. 23. And be it enacted, That the right of
appeal to the next term of the Circuit Court of the
counties, and to the Superior Court of the city of
Baltimore, shall be allowed to any person or cor-
poration who may consider themselves aggrieved
by the judgment and decision of the said County

Proviso.

Commissioners or Board of Control; provided,
however, that no appeal shall be allowed where
the only question is to the correctness of the amount
of assessment or valuation; this section not to pre-
vent the State from the right of appeals.

Comptroller
to prepare
statement and
report the
same to the
General As-
sembly.

Sec. 29. And be it enacted, That it shall be the
duty of the Comptroller as early as practicable,
after he shall have received returns of the valua-
tion and assessment of property in the several
counties of the State and the city of Baltimore,
as hereinbefore provided, to prepare a condensed
statement exhibiting under appropriate heads the
amount of such valuation in each of such counties
and said city, and the aggregate amount of pro-
perty assessed as aforesaid within this State, and
report the same to the General Assembly at its
next session.

Penalty for
failure to per-
form duty.

Sec. 30. And be it enacted, That if the County
Commissioners of any county or the Mayor and
City Council of Baltimore, or the members of the
Appeal Tax Court or Board of Control and Review,
shall fail to execute any of the duties imposed on