REVENUE AND TAXES, 1097

be evidence before said Commission in the hearing. The State Tax Com-
mission shall have full power to hear, try and determine the matter, and
may require all defendants, their clerks and surveyors, or other agents as
they may deem necessary, to attend and examine them on oath or affirma-
tion and may permit or require all such explanations, amendments and
additions to be made to any of the proceedings, including the petition of
appeal, as it shall determine, so that the case may be properly heard and
determined. The said Commission shall not be bound by the technical
rules of evidence; but at the request of any party and at his expense all
evidence, testimony of facts on which said Commission may act and on
which its decision shall be based shall be reduced to writing and filed among
the records of the Commission relating to said appeal. The said Commis-
sion is empowered to assess anew, classify anew, abate, modify, change
or alter any assessment or classification appealed from, provided that in the
absence of any affirmative evidence to the contrary, or of any error ap-
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 respect
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.
See notes to sec. 182.

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