178

LAWS OF MARYLAND.

Appeals from
Assessments

formed. Each of the said Boards of County Commissioners,
acting as Boards of Control and Review, and said Boards of
Control and Review of Baltimore city, shall proceed to con-
sider the returns to them respectively made by the assessors
from the respective assessment districts within their respective
jurisdictions, and to hear and determine the appeals of any
person or owner taken in accordance with section one hundred
and seventy-eight of this act, who may deem himself or itself
aggrieved by any valuation of property made by said asses-
sors. In every Board of County Commissioners, acting as a
Board of Control and Review, and said Boards of Control and
Review of Baltimore city, a majority of the members of .said
boards shall constitute a quorum and be competent to perform
all duties and exercise all the powers of the said board. Each
of the said Boards of County Commissioners acting as Boards
of Control and Review and said Boards of Control and Review
of Baltimore city, shall fully inform persons or owners, resi-
dent within their respective jurisdictions, who may apply to
them, as to the property valued within its jurisdiction to such
respective persons and owners and as to the amount at which
said property has been so valued. Each of said Boards of
County Commissioners acting as Boards of Control and Review,
and said Boards of Control and Review in Baltimore city,
shall have power and authority to examine, upon oath or
affirmation, any person or persons making any complaint of
or appeal from any valuation returned to such boards touch-
ing the particular value of any property so valued, or touching
any other property belonging to said person or owner, whether
the same had been valued to such owner or not; and may,

May assess
omitted
property.

upon due examination, or upon their own knowledge, abate,
lessen or increase the valuation or valuations so made in said
returns. Each of said Boards of County Commissioners acting
as Boards of Control and Review, and said Boards of Control
and Review in Baltimore city, may value to the owners thereof,
within the proper assessment district or districts, property
which has been omitted to be so valued by the assessors of
the said proper assessment districts. Each of said Boards of
County Commissioners acting as Boards of Control and Review
and said Boards of Control and Review of Baltimore city, is
hereby directed and required to examine carefully the several
certificates, statements and returns of valuations of property
claimed to be exempted from valuation and assessments made
by any assessors within their respective jurisdictions, and to
correct the said returns of assessable property made to them
as aforesaid, carefully, by striking therefrom all property which