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INDEX.
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1841
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Chap.
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Sec.
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or by the appeal tax court at the time ap-
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pointed for hearing appeals, in the same
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manner as other persons whose property is
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required to be valued by the assessors,
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23
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26
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VALUATION AND ASSESSMENT OF PROPERTY
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IN THIS STATE— Levy courts and appeal tax court to
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direct their clerk to enter in a book, &c. an
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accurate account of all property, &c. within
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their county, &c. and an alphabetical list,
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&c.; to allow such compensation to their
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clerks as they may deem right,
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27
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The clerk of the levy court and commis-
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sioners of each county, &c. and appeal tax
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court, on or before the 1st December, &c.
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to make out from the assessors statements,
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&c. a summary account or list, or columns,
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in which to be expressed the estates and
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property of any sort, and the value thereof
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affixed, and the whole value in each district
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extended, and the amount of each column,
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and lay the same before the levy court, &c.
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who after examination shall sign and en-
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close the same, endorsed "on public ser-
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vice, " to the treasurer W. S. and appeal
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tax court to perform the same duties, &c.
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28
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Any person aggrieved by decision of levy
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court, &c. or appeal tax court, on any ques-
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tion arising upon the review of the valua-
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tion, whereby property is valued which in
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his opinion ought not to be valued, or where
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by any properly is excluded which said
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person claims ought to be valued, such per-
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son may prosecute an appeal from the de-
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cision aforesaid to next term of court of
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Appeals for W. or E. Shore, &c.; and upon
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any appeal, &c. the clerk of appeal tax court
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to make out a copy of valuation, &c. to be
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transmitted to the clerk of the court of Ap-
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peals for the W. or E. Shore, as the case
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may be,
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29
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The person appealing to be treated as
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appellant in court of Appeals, and the levy
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court, &c. as appellee, and to appear by
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