862 LAWS OF MARYLAND. [CH. 486

after the first publication of said proclamation, the State Tax
Commission shall cause a notice thereof to be mailed to each
corporation named therein, addressed to it at its mailing ad-
dress, if it has a mailing address on file with the State Tax
Commission, or, if it has not a mailing address on file with the
State Tax Commission, addressed to it at any other address
which may appear upon the records of the State Tax Commis-
sion. Any such corporation paying all taxes, interest and
penalties, and filing such report, as aforesaid, after the first
publication of said proclamation, shall be omitted from sub-
sequent publications thereof. Any such corporation paying all
taxes, interest and penalties and filing the annual reports due
within sixty days from the date of first publication shall have
its charter re-instated as of the date of forfeiture.

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

Approved April 16, 1947.

CHAPTER 486.
(Senate Bill 21)

AN ACT to repeal and re-enact, with amendments, Section
194(a) of Article 81 of the Annotated Code of Maryland
(1939 Edition), title "Revenue and Taxes", sub-title "Ap-
peals", providing that certain cases be remanded to the
State Tax Commission for further proceedings.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 194 (a) of Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and Taxes",
sub-title "Appeals", be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

194(a). Any taxpayer, any city, the County Commission-
ers of any county, or the Attorney General on behalf of the
State, may appeal from the decisions of the State Tax Com-
mission, in the exercise of its appellate jurisdiction, on ques-
tions of law only, to the Circuit Court of any county or the
Baltimore City Court of Baltimore City, in which the prop-
erty 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 thereto, or in which the
office of the Commission may be situated. Such appeals