1610 LAWS OF MARYLAND. [CH. 649

Tax Commission therefrom, and the State Tax Commis-
sion shall hear and determine all such appeals within sixty
days from the entry thereof with said Commission. Such
appeal to the State Tax Commission shall be taken either
(a) within thirty days after the date of the action or
failure or refusal to act complained of, or (b) if an address
shall have been filed with the County Commissioners or
the Appeal Tax Court by any person or corporation de-
manding a hearing as in the next preceding section pro-
vided, then by the person giving such address within
thirty days from the date of the mailing of the notice of
the action by the County Commissioners or the Appeal Tax
Court to the person and address so given, or (c) if the
appellant is a supervisor of assessments, such appeal shall
be taken within thirty days from the date the County
Commissioners send notice of their action, in writing, by
mail or otherwise, to the supervisor of assessments. No
appeal on behalf of a taxpayer shall be allowed under this
section from a failure or a refusal to abate, reduce or
reclassify an existing assessment unless application in
writing for such action shall have been filed by the appel-
lant with the assessing authority appeal from within the
time limited for the filing of a demand for a hearing by
Section 190 of this Article.

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

Approved April 25, 1947.

CHAPTER 649.
(Senate Bill 355)

AN ACT to authorize the County Commissioners of Dor-
chester County to purchase certain road equipment from
the State Roads Commission of Maryland.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That the County Commissioners of Dorchester County be
and they are hereby authorized and empowered, at such
time as jurisdiction over and control of the County Road
System of Dorchester County is returned to said County,
to purchase from the State Roads Commission and the
State Roads Commission is hereby authorized to sell such
road equipment as may by mutual agreement between the