LLOYD LOWNDES, ESQUIRE, GOVERNOR.

ought not to be valued and assessed to such persons, and by
adding thereto and valuing at its proper value all the property
omitted in said returns which ought to have been included
therein and which may be subject to valuation under the pro-
visions of this act.

119

Each of said Boards of County Commissioners acting as
Boards of Control and Review, and said Boards of Control
and Review of Baltimore city, shall have power to correct
any valuation or assessment returned to them respectively,
whether any complaint or appeal has been made in relation
thereto or not. Each of said Boards of County Commission-
ers acting as Boards of Control and Review, and said Boards
of Control and Review of Baltimore city, shall have the power
to increase any valuation so returned to them, respectively, in
every case in which they shall deem it proper to make due
increase; provided, however, that no such increase shall be
made unless the person or persons returned as owner or owners
of said property shall have been given at least ten days' notice of
the intention to make such increase and directed in said notice
to appear before said board and show cause, if any, why such
increase should not be made; and the same process shall be
served upon the reputed owner or owners, or agent or person
in possession of said property in every case in which said
Boards of County Commissioners acting as Boards of Control
and Review, or said Boards of Control and Review of Balti-
more city, shall value any property which has been omitted to
be so valued- by the assessors of the proper assessment districts.
Each Board of County Commissioners acting as a Board of
Control and Review, and said Boards of Control and Review
in Baltimore city, while engaged in the performance of its
duty shall have power to call the several assessors, or any of
them, by whom any retnrns were made before it, at any time,
in order that the said returns so made by the said several as-
sessors may be to it fully explained.

May correct
returns.

183. Each Board of Control and Review shall with the aid
of their respective clerks enter and record in a book or bookf
to be provided for that purpose, an accurate and fair account
of all the properties within their respective counties or within
their respective assessment districts in the city of Baltimore,
heretofore referred to in this act, which shall have been valued
as hereinbefore provided. The said record shall show the
name of each owner of property in each election district of
each county as now laid out, and in each ward of the city of
Baltimore as now laid out, set down in alphabetical order.

Record of
property
assessed to
be made.