Chap. 101.—An ACT to Amend and Re-enact Section 6 of an Act approved
November fifth, Eighteen Hundred and Seventy, entitled an Act to
Amend and Re-enact an Act entitled an Act providing for the Re-
assessment of the Lands throughout the Commonwealth, approved
July ninth, Eighteen Hundred and Seventy.

In force February 21, 1872.

1. Be it enacted by the general assembly, That the sixth
section of an act approved November fifth, eighteen hundred
and seventy, entitled an act to amend and re-enact an act pro-
viding for the re-assessment of the lands throughout the com-
monwealth, approved July ninth, eighteen hundred and seyv-
enty, be amended and re-enacted so as to read as follows:

“$6. 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, or in the event that there
18 & vacancy in said office, notice shall be given to the attorney
for the commonwealth, apply to the court by which the assess-
or was appointed, at the first, second, third, fourth, fifth, or
sixth term after the passage of this act, and not after, to have
the assessments of his lands or lots corrected, which notice
shall be in writing, and shall have appended thereto an affida-
vit, that in the opinion of the affiant the assessment of his
lands or lots is above the true value thereof, which affidavit
may be made by the owner or his duly authorized agent. In
all such applications it shall be the duty of the attorney for the
commonwealth, in such court, to attend to the interests of the
commonwealth, and if the court shall be satisfied that the
assessment is too high, it shall reduce the same to what is, in
its opinion, the true value of such lands or lots, but if it shall
be of opinion that the assessment is too low, then it shall in-
crease it in like manner, and such application shall have prece-
dence over all other causes pending in said court. In any case
in 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. The superintendent of public
printing is hereby authorized 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 practicable after it has received
the approval of the governor, and shall also print one thou-
sand additional copies for the use of the members of the gene-
ral assembly.

2. The act entitled “an act to amend and re-enact section
five of an act approved July ninth, eighteen hundred and
seventy, entitled an act providing for the re-assessment of the
lands throughout the commonwealth,” in force January twenty-
fourth, eighteen hundred and seventy-two, be and the same is
hereby repealed.

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