336 LAWS OF MARYLAND.

compensation as the said Appeal Tax Court may deem proper.
Should the clerk or Register fail to perform the duties imposed
by this section, he shall be guilty of a misdemeanor, and shall
be liable to indictment, and on conviction shall be fined not
exceeding one hundred dollars.

169. In all cases where discoveries of assessable property
are made by the said Appeal Tax Court, either from the returns
of clerks, registers or assessors, or in any other way, the said
Court shall assess the same, and add the same to the amount on
which taxes are to be levied.

170. Any person or persons, or corporation assessed for
real or personal property in the City of Baltimore and claiming
to be aggrieved because of any assessment made by the said
Court, or because of its failure to reduce or abate any existing
assessment, may by petition appeal to the Baltimore City Court,
to review the assessment. The Mayor and City Council of
Baltimore may also appeal from any decision of said Court to
the Baltimore City Court if it deem the public interests require
that the decision of said Court should be reviewed. The peti-
tion in such appeal, other than the petition of the City, shall
set forth that the assessment is illegal, specifying the grounds
of the alleged illegality, or, is erroneous by reason of overvalu-
ation, or is unequal in that the assessment has been made by a
higher proportion of valuation than other real or personal prop-
erty on the same tax roll, by the same officers, and that the peti-
tioner is, or will be, injured by such alleged illegality, unequal
or erroneous assessment. The petition of the Mayor and City
Council of Baltimore shall set forth wherein the decision of said
Court is erroneous and such other facts as may be necessary to
inform the Baltimore City Court of the claim of the City. A
summons shall issue for the respondent or respondents named
in the petition of the City returnable on such a day as the Balti-
more City Court may appoint for a hearing of the matter
averred in such petition. All such appeals shall be taken within
thirty days after an assessment has been made as aforesaid, or
within thirty days after the refusal to reduce or abate an exist-
ing assessment, or within thirty days after the action of said
Court complained of by the City. On such appeals the Balti-