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ART. LXXXI] APPEALS. 627
sive in every respect, unless an appeal be taken to the Court of Appeals.
Such record book or copy of the proceedings therein, or any part of such
proceedings, whether in or out of Court, certified by the judges of the
said Appeal Tax Court, under seal of said city, shall be evidence in
any Court in this State, and the judge of said Baltimore City Court
shall have full power, in his discretion, to require the cost of any
appeal or any part thereof to be paid by all or any of the appellants
or by the city, as the circumstances of each appeal, in his opinion, shall
justify. In no case shall any such appeal stay or suspend the power
or duty of the city to levy or collect taxes upon the property involved
in said appeal, but such levy and collection shall proceed in all respects
as if no appeal had been taken. If a final judgment shall not be given
in time to enable the assessors, judges of the Appeal Tax Court, or
other officers to make a new or correct statement of the assessment, or
classification, for the use of the proper authorities in levying taxes,
and if it shall appear from such judgment that said assessment was
unequal or said assessment or classification was illegal or erroneous,
then there shall be audited, allowed and paid to the petitioner by the
Comptroller the amount, with interest thereon from the date of the
payment, in excess of what the tax should have been, as determined by
said judgment, or order of the Baltimore City Court, and if on appeal
by the city, the Baltimore City Court should decide that the valuation
and assessment was lower than it should have been, or that the classifi-
cation was erroneous and at a lower rate than it should have been, or
that the property should be assessed or classified, the Baltimore City
Court shall ascertain and fix the valuation and assessment, or classifi-
cation, of said property, then the Comptroller shall audit and charge
the respondent or respondents with the difference in said valuation,
assessment or classification, as fixed by the Baltimore City Court and
that fixed by the Appeal Tax Court, which amount of difference shall
be a lien on the property involved in the proceedings. An appeal may
be taken to the Court of Appeals by either the petitioner or petitioners,
or the city, within ten days after the rendition of said judgment or
order by the Baltimore City Court, and the record shall be immediately
transmitted to the Court of Appeals, which Court shall immediately
hear and determine the questions involved in said appeal.*
See notes to this section in volumes 2 and 3 of the Annotated Code
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*Since the act of 1908, chapter 167, amended this section without reference to
its being a part of the public general laws, that act was overlooked in reproduc-
ing this section in the code of 1912. The section is here reproduced in order to
correct this error.
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