PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 913

disposition, acquisition or omission be supplied by satisfactory
evidence; and if real estate or other property shall, from any
cause, have increased or decreased in value since the last assess-
ment, the said Court shall correct and alter the assessment of the
same, so as to conform to its present value, provided that any
party desiring to apply to the Appeal Tax Court for a revalua-
tion of any real or personal property, shall make such applica-
tion before the first day of September, in order to be acted on so
as to take effect for the ensuing year. The Appeal Tax Court
shall not receive or act upon any such application made after
the first day of September in any year, so as to affect the as-
sessment for the ensuing year.

171. In the year eighteen hundred and ninety-eight, and in
all succeeding years thereafter, the valuation of the property
subject to taxation in the City of Baltimore, as it shall appear
upon the assessment books of said Court on the first day of
October in each and every year, shall be final and conclusive,
and constitute the basis upon which taxes for the next ensuing
fiscal year shall be assessed and levied; provided that the fore-
going provision shall not apply to property in the city liable
to taxation, and which may have escaped or which may have
been omitted in the regular course of valuation, but such prop-
erty shall be valued 'and assessed and the owner or owners there-
of charged with current taxes and back taxes, not exceeding four
years, justly due thereon, whenever the same may be discovered
and placed upon the assessment books; and the annual levy
for each and every year shall be deemed and taken to have
covered and embraced all property which was not assessed, but
which ought to have been assessed, for the year for which any
such levy was made. The said Court shall, on the first day of
October, or as soon thereafter as practicable, in the year nine-
teen hundred and fourteen, and in all succeeding years there-
after, make out and deliver to the City Collector a statement
showing the valuation and assessment of all the property sub-
ject to taxation in said city, as it shall appear upon the assess-
ment books of said Court on said first day of October; such
statement shall contain a full list of all the real estate as the
same hase been valued and assessed by blocks, corresponding so
far as may be practicable with the block numbers used in the
Record Office of the Superior Court of Baltimore City, with
the location and description of each piece or parcel of ground
so assessed and valued, and also shall contain an alphabetical
list of all persons to whom personal property has been assessed.
The said statement shall be known as the taxable basis for the