ART. 11.] FREDERICK COUNTY. 791

in an intermediate or general assessment, or by the assessment
or valuation of the City Register, or by any proceeding of
theirs or his, in revising, amending, correcting, changing or re-
valuing the assessment on the property of such person or per-
sons, or corporation, he, she, they or it, may appeal to the
Board of Aldermen, whose duty it shall be under such terms as
may be prescribed by ordinance, to examine into the merits of
such appeal, and their decision in the premises shall be final on
all questions of fact, and questions concerning the valuation of
said property, but whenever a question of law is involved, the
petitioner may appeal to the Circuit Court for Frederick
county; provided, the appeal shall be taken within thirty days
after the decision of the Board of Aldermen, when sitting as a
board of appeal. When an appeal has been taken, the Circuit
Court for Frederick county shall appoint a day for hearing
such appeal, which shall not be less than five nor more than
thirty days after the expiration of the thirty days limited for
taking appeals as aforesaid. The Circuit Court for Frederick
county shall have full power to hear and fully examine into and
decide all questions of law involved in said appeal, and for that
purpose it is hereby authorized and empowered to adjourn from
time to time, and may cause all or any of such appeals to be
consolidated, or may hear and decide them separately, and may
require all such persons as said court may deem necessary to
attend, and examine them on oath or affirmation, and may per-
mit and require all such amendments and additions to be made
to and of the proceedings as the court shall deem requisite.
The party appealing to the Circuit Court for Frederick county
shall have a trial before the court, upon the questions of law in-
volved without the intervention of a jury, and the court when
sitting without the intervention of a jury shall not reject or set
aside the proceedings of the Board of Aldermen, when sitting
as a board of appeals for any defect or omission in either form
or substance, but shall amend and supply all such defects and
omissions. In no case shall any such appeal stay or suspend
the power or duty of the city to levy or collect taxes upon the
property involved in said appeal, but such levy and collection
shall proceed in all respects as if no appeal had not been taken.
If a final judgment shall not be given in time to enable
the assessors or other officers to make a new or correct
statement for the use of the proper authorities in levying
taxes, and if it shall appear from such judgment that said
assessment was illegal, then there shall be allowed and
paid to the petitioner by the City Register the amount,
with interest thereon from the date of the judgment, in ex-
cess of what the tax should have been, as determined by said