REVENUE AND TAXES. 247

forth in Section 17 of this Article relating to the taking, prose-
cution and determination of the appeal thereby authorized to
the Baltimore City Court shall be applicable, upon the taking
of the said appeal, to the proceedings in said Circuit Court of
the county, and said Circuit Court shall have all the powers
and discharge all the duties which are required of the said
Baltimore City Court in the said Section 17; and the said
County Commissioners from which the appeal authorized by
this section is taken, and their clerks, surveyors or other
agents or servants, shall do all of the things in connection with
said appeal, which are mentioned to be done by the judges of
the Appeal Tax Court of Baltimore City in said Section 17,
and .upon the termination of said proceedings in said Circuit
Court it shall cause the proceedings and decisions on said ap-
peals to be entered in the book containing the record of the
proceedings of the said County Commissioners, certified by the
clerk under the seal of the Court, and the book to be transmit-
ted to the said County Commissioners, which shall be final and
conclusive in every respect, unless an appeal be taken to the
Court of Appeals, as hereinafter provided; and such record
book, or a copy of the proceedings therein, or any part of such
proceedings, whether in or out of Court, certified by the
County Commissioners, shall be evidence in any Court in this
State, and the judges of said Circuit Court shall have full
power, in their discretion, to require the costs of appeal, or
any part thereof to be paid by all or every of the appellants,
or by the county, as circumstances of each appeal, in the opin-
ion of said Court, shall justify. None of the provisions of this
section shall apply to assessments made under the Act of 1896,
Chapter 120.

An appeal may be taken to the Court of Appeals by either
the petitioner or petitioners, or by the County Commissioners,
within ten (10) days after the rendition of said judgment or
order by the said Circuit Court, and the records shall be imme-
diately transmitted to the Court of Appeals of Maryland,
which Court shall immediately hear and determine the ques-
tions involved in said appeal.

SEC. 2. Be it enacted, That this Act shall take effect from
the date of .its passage.

Approved April 15, 1910.

CHAPTER 257.

AN ACT to repeal and re-enact with amendments Section 22

of Article 81 of the Code of Public General Laws, title "Reve-

nue and Taxes," sub-title "Rate and Items of State Tax,"