LAWS OF MARYLAND.

1844.

he is hereby authorised to note and receive from all per-
sons now taxed or who may hereafter be assessed, state-
ments and the requisite evidence to sustain the fact alleg-
ed of all transfers and alienation of property, all state-
ments and evidence of persons who may have lost any
negro by death or otherwise; or any other property by
destruction of any sort, any sale, transfers or alienation
of any stocks, public or private, or the collection or pay-
ment of any public or private security for money, or the
removal of property from the county, and the clerk is
hereby authorised to administer an oath to the person or
persons requiring such transfer of property and stocks
sold, and deduction for negroes dead or property lost, de-
stroyed or removed from the county, or diminution of pri-
vate or public securities by collection or payment; and
the said clerk shall report to the said levy court at their
annual meeting to note transfers and hear appeals, such
applications for transfers and deductions as he may have
received during the recess of the levy court, together with
the evidence by him taken; and the said levy court shall
then and there proceed to allow such transfers or deduc-
tions, or to reject the same, and in case such transfers or
deductions be refused, the person or persons aggrieved
thereby, may appeal to the county court next succeeding
the time of such decision by the said levy court.

CHAP. 270.

SEC. 4. And be it enacted, That in case any appeal
shall be taken from the decision of the said levy court re-
fusing to make the transfers or allowances required, the
clerk of said levy court is directed to proceed in the man-
ner prescribed by the twenty-ninth section of the act,
passed at March session eighteen hundred and forty-one,
chapter twenty-three, in making up the record, and shall
state in said record the name of the party appealing, the
description of the property, slock or securities for which
he, she or they claim an allowance as aliened, dead, de-
stroyed, or collected and paid, the evidence taken by said
clerk and submitted to the levy court and the decision of
the said court, which record shall be transmitted to the
county court by the said clerk within twenty days after

Appeal—duty
of clerk.

such appeal shall be filed and notified to said levy court.
SEC. 5. And be it enacted, That the clerk of Frederick
county court shall upon decision being made upon such
appeal, make out and present a copy of such opinion pro-
perly attested to the levy court of said county, and such
levy court shall be governed by such decision in allowing
or rejecting such applications for transfers or allowances,
and the levy court are authorised to levy upon the asses-
sable property of the county all necessary costs incurred
by said levy court on such appeal.

Clerk to make
out opinion.