The action of the tax officials is subject to review by the court. If an owner feels aggrieved by an assessment upon his property and is unable to secure a reduction upon protest to the officials, he can appeal to the courts. This is a proceeding a certiorari, that is to say, it is upon a proceeding whereby the tax officials are required to produce their records and to certify to them to the court in order that the court may determine whether they have proceeded according to the principals of law by which they are bound. The court does not fix the assessment but it may criticise the administrative officers and give directions as to how they must proceed. It is, of course, also possible that the court will sustain the tax officials and find that they have proceeded according to law in fixing the assessment.