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Appeal to quarter sessions from the valuation.
If appeal affects the valuation of other tenements, notice to be given to persons interested.
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22. At any time within twenty-one days after the receipt of the said last-mentioned lists in the form as aforesaid by the clerk of the board of guardians, any person aggrieved by the valuation of any tenement or tenements contained in said list, and desiring to appeal therefrom, shall send or deliver to the clerk of the board of guardians a notice in writing, duly signed by him the said person aggrieved, or by his known agent, of his intention to appeal to the next general or quarter sessions of the peace for the division of the county, or for the county of a city or county of a town, in which said tenement or rateable hereditament may be situate, stating the ground of such appeal; but in case the next general or quarter sessions as aforesaid shall commence within forty days after the receipt of the said last-mentioned lists as aforesaid by the clerk of the board of guardians, such appeal shall be made to the succeeding general or quarter sessions as aforesaid; and the said clerk of the board of guardians of the union in which such property is situate shall forthwith forward the said notice to the Commissioner of Valuation, who shall be the respondent in the said appeal; and the clerk of the board of guardians shall cause a list of all such notices of appeal, with the names of the appellants and of the lands which are the subject of appeal, to remain open for inspection at the workhouse of the union; and if the cause of appeal shall be such as to require alteration to be made in the valuation of any tenement for which any other person or persons is or are liable to be rated, the appellant shall give like notice to such other person or persons, who shall, if he or they so desire, be heard upon such appeal; and within five days after notice given of any such appeal the person appealing shall enter into a recognizance in the sum of five pounds before some justice of the peace, with sufficient securities, conditioned to try such appeal at the general or quarter sessions of the peace for which such notice shall have been given, and to abide the order of and to pay such costs as shall be awarded by the court at such sessions; and within three days after such recognizance shall have been entered into, the magistrate before whom such recognizance shall have been entered, or clerk of the petty sessions, shall send the same by post, or shall forward the same to the office of the clerk of the peace for the respective county or place, there to remain of record, and open for public inspection, without payment of any fees.
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