2578 ARTICLE 81.

spect, 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 dis-
cretion, 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 pro-
ceed 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 assess-
ment, 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 Comp-
troller 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 Balti-
more City Court should decide that the valuation and assessment was lower
than it should have been, or that the classification was erroneous and at
a lower rate than it should have been, or that the property should be as-
sessed or classified, the Baltimore City Court shall ascertain and fix the
valuation and assessment, or classification, of said property, then the Comp-
troller shall audit and charge the respondent or respondents with the dif-
ference 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 pro-
ceedings. 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.

This section referred to in holding that where taxpayer invoked exercise of appel-
late power of S. T. C., was present at the hearing and appears to have given evidence
and been heard, he cannot complain of lack of notice of commission's action. Hum-
bird v. State Tax Commission, 141 Md. 415.

This section has no application to assessments of distilled spirits—see sec. 229,
et seq. Monticello Co. v. Baltimore, 90 Md. 432.

If property owner who feels aggrieved by an assessment fails to pursue remedy
pointed out by this section he cannot be relieved in equity, save in a strong case;
requisites of such case. O'Neale v. Virginia Bridge Co., 18 Md. 23:

This section referred to in construing secs. 253 and 259—see notes to sec. 253.
State Tax Com. v. Baltimore County, 138 Md. 674.

This section referred to—see notes to secs. 249 and 259. Hyattsville v. C. & P.
Tel. Co., 131 Md. 592.

This section referred to in construing sec. 25—see notes thereto. G. & P. Tel. Co.
v. Allegany County; 116 Md. 226.

See sec. 170 and notes; see also secs. 176, 188 and 215.

As to appeals from decisions of county commissioners, see art. 5, secs. 90 and 91.