ART. 81] STATE TAX COMMISSION. 851

except by majority vote. The Commission may, for. sufficient reason,
meet in any part of the State, in which case mileage and other reason-
able expenses shall be allowed.

1914, ch. 841, sec. 242.

243. The determination of any matter brought before said Commis-
sion shall be evidenced by a judgment duly signed by at least two of
its members and filed with its secretary; copies thereof duly certified
by said secretary and sealed with the seal of the State Tax Commission
shall be evidence in any cause or proceedings. When the said Commis-
sion shall be satisfied that any person, officer or corporation has failed
to comply with its said judgment or order, although fully apprised
thereof, it shall have full power upon procedure and rules adopted by
it to attach such delinquent for contempt and to punish accordingly as
courts of record have power to punish for contempt.

1914, ch. 841, sec. 243.

244. In case any section or any provision of this sub-title shall be
questioned in any court and shall be held unconstitutional or invalid,
the same shall not be held to affect any other section or provision of
this sub-title. All Acts and parts of Acts inconsistent herewith shall
be and the same are hereby repealed, but said repeals shall not revive
any laws heretofore repealed nor affect any pending suits or proceed-
ings as to the valuation and assessment of property.

1914, ch. 841, sec. 244.

245. On all appeals to the State Tax Commission herein provided
all the provisions of the Act of 1908, Chapter 167, relating to appeals
to the Baltimore City Court, and of the Act of 1910, Chapter 430,
relating to appeals to the Circuit Courts in the several Counties of the
State, shall continue in force so far as the same are applicable and not
inconsistent with the other provisions of this sub-title, except only that
the State Tax Commission shall be substituted for, and exercise the
functions now exercised under said Acts by said Baltimore City Court
and the Circuit Courts of the several counties, respectively. Appeals
from any action of the State Tax Commission to court, as authorized
by Section 239 hereof, shall be taken within thirty days of such action
by petition setting forth the question or questions of law which it is

desired bv the appellant to review, and notice thereof shall be given by
summons or subpoena, duly served on all parties directly in interest,
by the Sheriff of the county or city in which said appeal is filed, and
shall be heard and. decided by the court, sitting without a jury. All

appeals to court in Baltimore City shall be to the Baltimore City Court,
and there shall be a further right of appeal to the Court of Appeals
from any decision of the Baltimore City Court or of the circuit courts
of the several counties. Such appeals must be taken within ten days
of the final judgment or determination of the lower court. The power