REVENUE AND TAXES. 265

valued to such owner or not; and may, 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 may value to the owners thereof, within the proper
assessment district or districts, property which has been omit-
ted to be so valued by the assessors of the said proper assess-
ment districts. Each of said Boards of County Commissioners
acting as boards of control and review is hereby directed and
required to examine carefully the several certificates, state-
ments and returns of valuations of property claimed to be ex-
empted from valuation and assessments made by any asses-
sors within their respective jurisdiction, and to correct the said
returns of assessable property made to them as aforesaid care-
fully, by striking therefrom all property which 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 provisions of this
Act. Each of said Boards of County Commissioners acting
as boards of control and review 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 Commissioners
acting as boards of control and review 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 in-
crease; 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 no-
tice 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 per-
son in possession of said property in every case in which said
Boards of County Commissioners acting as boards of control
and review shall value any property which has been omitted
to be so valued by the assessors of the proper assessment dis-
tricts. Each Board of County Commissioners acting as a
board of control and review, while engaged in the performance
of its duty, shall have power to call the several assessors or
any of them, by whom any returns were made before it, at any
time in order that the said returns so made by the said several
assessors be to it fully explained.

SEC. 21. Each board of control and review shall, with the
aid of their respective clerks, enter and record in a book or
books to be provided for the purpose an accurate and fair