WILLIAM GRASON, ESQUIRE; GOVERNOR.

1841.

as the Governor shall think proper to employ; and every
person or persons having an interest in sustaining said de-
cision, may appear as appellee or appellees thereto.

CHAP. 23.

SEC. 32. And be it enacted, That after a full transcript
as aforesaid shall have been transmitted or directed upon
any such appeal as aforesaid, it shall not be necessary to
make out and transmit a second, or other copy, upon the
entry of any other appeal from any decision of the same
levy court, commissioners or appeal tax court, but the said
other appeal shall be entered in the Court of Appeals, upon
a short certificate, signed by the proper clerk or appeal
tax court, that such appeal was prayed below, or upon the
petition of the person appearing as appellant, addressed to
the said Court of Appeals, and praying leave to enter an

Entry of any
other appeal not
to require a se-
cond transcript
of valuation.

appeal as aforesaid; and the transcripts filed on the first ap-
peal shall be treated as common to, and be used on the
hearing of all the appeals taken from the decisions or judg-
ments of the same levy court, commissioners or appeal tax
court; but such appellant shall be required on his own ap-
peal, to file a full statement of the grounds on which his
appeal is prosecuted, and of the points on which he means
to rely in support thereof; and the counsel for the appellees
shall also be required in each case, to file a full statement
of the grounds on which the appeal is resisted, and the
particular points on which he means to insist in opposition
thereto.

But first tran-
script to be used.

SEC. 33. And be it enacted, That upon the argument of
any such appeal as aforesaid, neither patty shall be permit-
teu to discuss any point involving merely a question of va-

lue or of regularity, or any other question of fact merely,
which may appear to have been acted on by the levy court,
commissioners or appeal tax court, as the case may be; but
the proper subject matter of such appeal shall be the right
of this General Assembly to subject to valuation and as-
sessment, for the support of government, property which
is hereby made subject thereto; and the right of this Gene-
ral Assembly to exempt from valuation and assessment pro-
perty which is hereby exempted, and to make such provi-
sion for such valuation, assessment and exemption as is here-
in prescribed, and the conformity or otherwise of valua-
tion, decision or other proceeding objected against with the
provisions of this act.

Question to be

discussed on an
appeal.

SEC. 34. And be it enacted, That immediately after the de-
termination of any such appeal, it shall be the duty of the clerk
of the said Court of Appeals to send a copy of the opinion of
said court, properly attested, to the clerk of each of the

Copy of deci-
sion to be sent
levy courts, &c.