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The value of Lands may be ascertained by actual Valuation, by Order of the Commissioners.
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LXVI. Provided always, and be it further enacted, That if upon Appeal any Dispute shall arise couching the annual Value of any Messuages, Lands, Tenements, Hereditaments, or Heritages, and the Commissioners shall deem it necessary that a Valuation thereof should be taken and made by any Person or Persons of Skill, it shall be lawful for them to direct the Appellant to cause such Valuation to be made, the Cost and Charges whereof shall abide the final Determination of the said Commissioners, and it shall be lawful for them to make an Assessment according to such Valuation, and require the same, to be verified on the Oath or Affirmation of the Person or persons making the same; but in case the Appellant shall not proceed with Effect to cause such Valuation to be made as aforesaid, the said Commissioners shall proceed to an Assessment, according to the best of their Judgement, on such Messuages, Lands, Tenements, Hereditaments, or Heritages: Provided always, that it shall be competent to the said Commissioners, in every such Case where the Valuation so made shall exceed the Value put upon the fame Messuages, Lands, Tenements, Hereditaments, or Heritages, by the Appellant, to direct the Colts and Charges attending the same to be paid by him; but it they shall be of Opinion that such Costs and Charges have not been incurred t trough any Default, of the said Appellant, they shall direct the same to be paid by the Collector or Collectors of the Parish or Place, who, on the Certificate of any Two or more Commissioners present at the Time of the Determination, shall pay the same, and the Sums so shall he allowed to such Collector or Collectors in his or their Accounts with the Receiver General, on delivering to him or his Deputy such Certificate, together with the Receipt and Voucher for such Payment.
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