E. LOUIS LOWE, ESQUIRE, GOVERNOR.

1852.

SEC. 33. And be it enacted, That the Comptroller
shall, and he is hereby authorised to direct an appeal to
be taken in the name of the State, from the decision

of the county commissioners of any county, or the said
appeal tax court, whereby any property is exempted
from valuation contrary to law, and any person having
an interest in sustaining such decision, may appear as
appellee; and that it shall he the duty of the county
commissioners and the appeal tax court, on or before
the first day of October, in such year, to notify the
Comptroller of this State, of all property which they
have exempted from taxation, during the preceding
year.

CHAP. 337.
Comptroller
authorised to
direct an ap-
peal to be ta-
ken in name of
State.

Notice to be
given Comp-

roller of all
property ex-
empted.

SEC. 34. And be it enacted, That when any per-
son shall appeal from the decision of the county com-

missioners, or the appeal tax court of Baltimore city, as,
provided for by the thirty-second section of this act, or

when an appeal shall be taken by direction of the
Comptroller, in the name of the State, as provided for
by the thirty-third section of this act, the Comptroller
shall employ some competent, person or persons, learned
in the law, to appear for the said county commission-
ers, the appeal tax court, or the State, as the case may
be, and all costs which the county commissioners, the
appeal tax court or the State may incur on such ap-
peals, shall be paid by the State.

In case of
appeal Comp-
troller may
employ person
to appear.

SEC. 35. And be it enacted, That both parties shall
file a statement of the points upon which they rely,
and upon the argument of any such appeal as afore-
said, neither parly shall be permitted to discuss any
point, involving merely a question of value or of regu-
larity, or any other question of fact merely, which may
appear to have been acted on by the county commis-
missioners, or the appeal tax court, as the case may be;
but the proper subject matter of such appeal, shall be
the right of the General Assembly to subject to valua-
tion and assessment, for the support of government, pro-
perly which is made subject thereto, and the right of the
General Assembly to exempt from valuation and assess-
ment, property which is exempted, and to make such
provisions for such valuation, assessment and exemp-
tion, as is by law prescribed, and the conformity of val-
uation, decision, or other proceed ing objected to, with
the provision of this act, and existing laws.

Both parties
to file state-
ment of points
upon which
they rely, &c.

SEC. 36. And be it enacted, That immediately after
the determination 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 clerks of the county commissioners in the several

Duty of clerk
of court of ap-
peals.