Chap. 37.—An ACT to Amend and Re-enact Section 5 of an Act approved
July 9th, 1870, entitled an Act to Re-assess the Lands throughout the
Commonwealth.

In force January 24, 1872.

1. Be it enacted by the general assembly, That the fifth sec-
tion of the act entitled an act for the re-assessment of the lands
throughout the commonwealth, approved July ninth, eighteen
hundred and seventy, be amended and re-enacted so as to read
as follows:

2. Any person feeling himself aggrieved by the assessment
of his lands or lots, made under the provisions of this act, may,
upon giving notice to the assessor—oy in the event that there
3 & vacancy in said office, notice shall be given to the attorney
for the commonwealth—apply to the court by which the asses-
30r was appointed, at the first, second, third, fourth, fifth or
sixth term after the passage of this act, and not after, to have
she assessments of his lands or lots corrected. which notice
shall be in writing, and shall have appended thereto an afti-
lavit that, in the opinion of the affiant, the assessments of his
ands or lots is above the true value thereof, which affidavit
nay be made by the owner or his duly authorized agent. In
1 such applications it shall be the duty of the attorney for the
ommonwealth in such court to attend to the interests of the
Oommonwealth: and if the court shall be satisfied that the
sessment is too high, it shall reduce the same to what is in
ts opinion the true value of such lands or lots; but if it shall
ye of opinion that the assessment is too low, then it shall in-
rease it in like manner; and such application shall have prece-
lence over all other causes pending in said court. In any case
n which the owner of lands or lots, or his agent, shall be dis-
satisfied with the value assessed, because it is too low, the
assessor shall adopt the estimate of the owner or his agent ;
but in cases of appeal from the decision to the court, as herein
provided for, costs shall not be taxed for or against the appel-
lant or the commonwealth.

3. The superintendent of public printing is hereby author-
ized to print and forward to each clerk of the county court of
each county in the state six copies of this act as soon as prac-
ticable after it has received the approval of the governor, and
shall also print one thousand additional copies for the use of
the general assembly.

4. This act shall be in force from its passage.