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CHAP. 23.
Clerk to make
out true copy of
valuation, &c.
for Court of Ap-
peals.
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Monday of January of said term, and the same shall be
heard and determined as early in said term as may be prac-
ticable; and upon any appeal being entered as aforesaid
from the judgment or decision of any levy court, board of
commissioners or appeal tax court in regard to the said va-
luation, it shall be the duty of tire clerk or appeal tax court
immediately to make out a fair and accurate copy of the
valuation or valuations made and returned by the assessors
to such levy court, commissioners or appeal tax court, as
the case may be, with the alterations and corrections there-
in made, and the proceedings of such levy court, commis-
sioners or appeal tax court, on examining and adjusting such
valuation, and in determining complaints or appeals there-
from, which minutes shall be kept in such manner as to ex-
hibit briefly, but certainly, the complaint or appeal made
from the valuation of the assessors, and the ground or
grounds thereof, and the name of the persons by whom it
was made, and the decision or disposition thereof, made by
the levy court or commissioners or appeal tax court, as the
case may be, with the ground or grounds thereof, and all
other the proceedings, decisions and corrections made by
the said levy court, commissioners or appeal tax court, as
the case may be, in relation to the aforesaid valuation;
which said transcript being prepared, and carefully examin-
ed and compared with the original, and attested by the
clerk or appeal tax court, shall be transmitted to the clerk
of the Court of Appeals for the Western or Eastern Shore,
as the case may be.
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Party appealing
to be treated as
appellant.
Appellee.
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SEC. 30. And be it enacted, That the person entering an
appeal as aforesaid, shall be treated as the appellant in the
Court of Appeals, and the levy court, commissioners or
appeal tax court, from whose decision the appeal is prose-
cuted, shall be treated as the appellee, and shall appear by
the Attorney General, and such other counsel as the Go-
vernor shall deem it expedient to employ, to insure a cor-
rect determination of the questions therein involved.
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Treasurer of ei-
ther Shore may
direct appeal to
be taken.
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SEC. 31. And be it enacted, That the Treasurer for the
Western or Eastern. Shore, as the case may be, shall be,
and hereby is authorised and directed to order and direct
an appeal to be taken from any decision of the levy court
or commissioners of any county or Howard district, or the
said appeal tax court, confirming the valuation returned to
them, or connecting the same, whereby any property is ex-
empted from valuation, which is subjected to valuation by
this act, to which said appeal the Attorney General shall
appear on behalf of this State, with such associate counsel
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