2 ATTACHMENTS. [ART. 9

or any taxpayer not a party to the proceeding, may appeal to
the Circuit Court for the county at any time within sixty days
after the time of the making of such decision or order, and upon
such appeal being taken in writing, the clerk of the County
Commissioners shall immediately transmit a copy of the proceed-
ings to said Circuit Court; and if upon an appeal taken by a
taxpayer not a party to the proceedings the appeal is not sus-
tained, the appealing taxpayer shall pay the costs of such appeal
unless the court shall otherwise direct, and all appeals from
decisions of the County Commissioners shall be docketed against
the party or petitioner in whose favor the decision below was
made.

Appeals from Justices of the Peace.

1000, ch. 360.

92. This section is not to apply to Allegany county.

ARTICLE IX.

ATTACHMENTS.

	Non-Resident and Absconding Debtors. 14. Garnishee may plead, or pay money into court. 20A. Testimony on motions to quash may be taken orally, in open court.	Claimants of Property. 46. Property attached to be surren- dered to claimant upon filing of approved bond.

Non-Resident and Absconding Debtors.

1900, ch. 138.

14. The garnishee in every attachment issued in pursuance of
the preceding section may plead in behalf of the defendant any
plea or pleas which the defendant might or could plead if the
summons had been served upon him and he had appeared, or the
garnishee may pay the amount of money in his hands into court,
to be awarded to the party having a legal right to the same.