1852.

LAWS OF MARYLAND.

CHAP. 337

cates, and the corrections thereof, made as hereinbefore
provided, if any, a summary account or list, or columns,
in which shall be clearly and distinctly expressed the
estates and property of every description whatsoever, and
the value thereof affixed to them respectively, and the
whole value in each election district or ward extended,
and the amount of each column, and the said clerks shall
lay the said summary accounts or lists of the estates and
properly in the several election districts, before the
county commissioners respectively, who shall, after ex-
amination and correction thereof, sign and enclose the
same, endorsed on public service, to the Comptroller;
and the appeal tax court of Baltimore city shall, in like
manner, sign and enclose to the Comptroller the summa-
ry accounts and lists of the estate and property in the
several wards of the said city.

Proceedings

of county com-
missioners, or
appeal tax
court, to be
recorded
when hearing
appeals.

SEC. 31. And be it enacted, That when the county
commissioners or the appeal tax court of Baltimore
city, shall meet as aforesaid, to hear appeals from the
valuation of the assessors, it shall be the duty of the
clerk of the county commissioners, or the appeal tax
court, to keep minutes of their proceedings, exhibiting
briefly the valuation or omission of property complain-
ed of, the ground of complaint, the party by whom
made, and the decision made, with the reasons there-
for; and if any person shall consider him or herself ag-
grieved by such decision, an appeal may be taken there-
from to the Court of Appeals, then in session, and if
the said court be not then in session, the appeal shall
then be taken to the said court at its session next after
such appeal, and all such appeals shall be heard and
determined by the said court at as early a day as practi-
cable after the appeal is made, and in preference to all
other cases.

Duty of clerk

of county
commission-
ers or appeal
tax court, in
case of ap-
peal.

SEC. 32. And be it enacted, That when any person
shall make known to the county commissioners, or the
said appeal tax court, his or her intention to appeal from
such decision to the Court of Appeals, it shall be the
duty of the clerk of said county commissioners, or the
said appeal tax court, to make out a fair transcript of
the valuation of the property in question, and of the
minutes of the proceedings, and the decision in the
case, as hereinbefore directed, and shall certify and
transmit the same to the clerk of the Court of Appeals,
with a short certificate that such appeal was prayed,
which shall be sufficient authority to enter the case in
the Court of Appeals, or the appeal may be entered,
by petition of the parly complaining, and the costs of
such appeal shall be for or against appellant, as the
court may decide.