546 ARTICLE 81.

parent on the face of the proceedings the assessment or classification ap-
pealed from shall be affirmed. The said Commission shall cause its deci-
sion on all appeals to be made within the time prescribed and to be certi-
fied by its Secretary under the seal of said Commission to the assessing
authorities from which the appeal was taken, and to all other parties to
said appeal; and such decision shall be final. and conclusive in every re-
spect unless an appeal be taken to court as hereinafter provided.

1929, ch. 226, sec. 185.

185. (a) In any proceeding before the State Tax Commission, either
an original proceeding or an appeal from the County Commissioners or
the Appeal Tax Court, any party in interest may file information in writ-
ing with the State Tax Commission of his address or of the address of his
agent or attorney to whom all notices pertaining to said proceeding may be
sent, and thereafter a copy of any order of the State Tax Commission in
said matter shall be delivered to such party or his agent or attorney, or
mailed, postage prepaid, to the address aforesaid; but nothing herein con-
tained shall require any person to file such information in order to appeal
as in the next succeeding section provided.

(b) In any proceeding before the State Tax Commission, whether
appellate or original, any party may submit requests for rulings on points
of law, similar to prayers in non-jury cases in courts of law, and the
said Commission shall grant, reject or modify the same, so far as may be
material to its decision.

1929, ch. 226, sec. 186.

186. (a) Any taxpayer, any city, the County Commissioners of any
county, or the Attorney General on behalf of the State, may appeal from
the decisions of the State Tax Commission, in the exercise of its appellate
jurisdiction, on questions of law only, to the Circuit Court of any county
or the Baltimore City Court of Baltimore City, in which the property or
any part of the property the assessment of which is involved may be
situated, or in which the taxpayer may reside or be taxable in respect there-
to, or in which the office of the Commission may be situated. Such appeals
shall be taken within thirty days from the date of the decision of the
Commission complained of, by petition setting forth the question or ques-
tions of law which it is desired by the appellant to review, and notice there
of 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. There shall be a further right of appeal to the Court of
Appeals from any decision of the Circuit Court of the county, or the
Baltimore City Court of Baltimore City, as the case may be. Such appeals
must be taken within ten days of the final judgment or determination of
the lower Court; and the Court of Appeals shall immediately hear and
determine such appeal.

(b) Any taxpayer, any city, the County Commissioners of any county,
or the Attorney General on behalf of the State, claiming to be aggrieved