Section 12

Section 12. That it shall be the further duty of the county commissioners or board of revision of taxes, upon the returns made to them by the assessors of the several boroughs, townships, districts, and wards, in all cases where it shall appear on proving the record that any person, copartnership, association, limited partnership, joint-stock association, or corporation has returned a less amount of money at interest than appears from the records in possession of the commissioners or board of revision of taxes, thereupon to raise the valuation of the property of said person, copartnership, association, or limited partnership, joint-stock association or corporation, to the amount set forth in said records, and forthwith to notify the persons, copartnerships, associations, limited partnerships, joint-stock associations, or corporations interested, of the said increase of valuation, and that the same is subject to be appealed from at the same time and the same manner as the original assessment.