WM. PRESTON LANE, JR., GOVERNOR. 1609

recommendation of said State Department of Forestry to
accept gifts of land to the State, the same to be held, pro-
tected and administered by the State Department of For-
estry as State Forest Reserves, and to be used so as to
demonstrate the practical utility of timber culture, water
conservation and as a breeding place for game. Such gifts
must be absolute except for the reservation of all mineral
and mining rights over and under said lands, and a stipula-
tion that they shall be administered as State Forest Re-
serves, and the Attorney General of the State is directed to
see that all deeds to the State of lands mentioned above are
properly executed before the gift is accepted.

SEC. 2. And be it further enacted, That this act shall
take effect June 1, 1947.

Approved April 25, 1947.

CHAPTER 648.
(Senate Bill 354)

AN ACT to repeal and re-enact, with amendments, Section
191 of Article 81 of the Annotated Code of Maryland
(1939 Edition), title "Revenue and Taxes", sub-title
"Appeals", providing the time in which Supervisors of
Assessments may appeal from the action of the County
Commissioners to the State Tax Commission.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 191 of Article 81 of the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes", sub-
title "Appeals", be and the same is hereby repealed and
re-enacted, with amendments, and to read as follows:

191. Any taxpayer, any city, or the Attorney General
on behalf of the State, or a supervisor of assessments as
provided in Section 177 of this Article, claiming to
be aggrieved because of any assessment or classification,
or because of any increase, reduction, abatement, modifi-
cation, change or alteration or failure or refusal to increase,
reduce, abate, modify or change any assessment, or because
of any classification or change in classification, or refusal
or failure to make a change, by the County Commissioners,
the Appeal Tax Court of Baltimore City or the assessing au-
thorities of any other city, may by petition appeal to the State