934 LAWS OF MARYLAND. [CH. 469

thereof, which, if approved by the Comptroller, shall be refund-
ed out of any funds appropriated for such purpose, or, if no
such funds are available, shall be certified to the Governor
for inclusion in the next budget. In the case of State taxes
or other charges erroneously or mistakenly paid to any col-
lector or other agent authorized by law to collect State taxes,
claims for refund may be made upon such collector or other
agent who, if authorized by the State Comptroller, may refund
the same out of any State funds in the hands of such collector
or other agent. Provided, however, that no refund shall be
made, approved or certified in any case where a remedy by
way of appeal or otherwise was provided by law for challeng-
ing the amount or validity or binding effect of such tax or
charge, or of any assessment which may have been the basis
thereof.

153. Whenever any person shall claim to have erroneously
or mistakenly paid to the County Commissioners of any Coun-
ty, or to the Collector for such County, or to the Mayor and
City Council of Baltimore, or the collector for Baltimore City,
more money for local taxes or other charges than was properly
and legally chargeable to or collectible from such person, he
may file with the collector a written application for the refund
thereof, and if approved by such collector, the said County
Commissioners or the Mayor and City Council of Baltimore
shall levy and pay to such person any money that
was so paid; provided, however, that no refund shall be made
or approved in any case where a remedy by way of appeal or
otherwise was provided by law for challenging the amount or
validity or binding effect of such tax or charge, or of any
assessment which may have been the basis thereof.

SEC. 3. And be it further enacted, That Section 188 of
Article 81 of the Annotated Code of Maryland (1935 Supple-
ment), title "Revenue and Taxes", sub-title "Appeals", be, and
the same is hereby repealed and re-enacted, with amendments,
to read as follows:

188. No appeal to the State Tax Commission from the
County Commissioners or the Appeal Tax Court, and no
appeal from the State Tax Commission to a Circuit Court, or
from a Circuit Court to the Court of Appeals, shall stay or
in any manner affect the collection or enforcement of the
assessment or classification complained of; but upon the final
determination of any such appeal any money paid, in excess
of the amount properly chargeable under such determination,
shall be refunded by the collector to whom such excess pay-
ment was made, out of any local tax funds in his hands, for