268 LAWS OF MARYLAND.

in which such valuation ought to have been made. And the
attorney for the County Commissioners for the proper county
shall appear for the said County Commissioners, and said
owner or owners shall, respectively, answer the said petition
in ten days after he or they shall, respectively, have actual no-
tice thereof. It shall be the duty of the Circuit Court to hear
the said case upon petition and answer, and upon such affi-
davits, if any, as the Court may authorize to be taken by any
party -to said proceedings, on such notice as the Court may
prescribe at its then session, or at the earliest practicable
day thereafter, and the said Court shall determine whether
the said property ought or ought not to be valued to the said
owner. If the said Court shall determine that the said prop-
erty ought not to be valued to the said owner, it shall so di-
rect by its order; but if it shall determine that the said prop-
erty is subject to valuation and assessment, it shall direct the
same to be valued to the owner thereof in the assessment dis-
trict in which the same ought to be so valued.

SEC. 23. Any one of the parties to the proceedings men-
tioned in the two preceding sections may appeal from the order
of the Court therein to the Court of Appeals, and on such ap-
peal the Clerk of the Court shall forthwith transmit the origi-
nal papers, including the order of the Court, to the Court of
Appeals, and the said Court shall, if then in session, immedi-
ately hear and determine the said case, or shall hear and de-
termine the same upon its reassembling.

SEC. 24. And be it enacted, It shall be the duty of the State
Tax Commissioner to supervise strictly the conduct and pro-
ceedings of the assessors, members of the several Boards of
County Commissioners acting as boards of control and review,
and clerks, and to report to the Governor all instances of neg-
lect or dereliction of duty on the part of any such officers
which may come to his notice or be brought to his attention,
and to use his best efforts to promote the prompt and effective
execution of the provisions of this Act. All returns made by
any assessors hereunder, and the entries made in the respective
books hereunder required to be entered and recorded, shall be
legibly written with ink and not with pencil.

SEC. 25. If any assessor, member of the Board of County
Commissioners acting as a board of control and review, or
clerk appointed under this Act, shall wilfully neglect to per-
form the duties of his office, or shall corruptly receive any fee,
reward, emolument or advantage whatsoever, to him given or
extended, to influence his conduct or the performance of his
duty under this Act, as assessor, member of said Boards of
County Commissioners acting as board of control and review,