1642 LAWS OF MARYLAND.

and he shall have power to appeal to the State Tax Commis-
sion from any assessment or ruling of the Appeal Tax Court.

Upon any investigation which shall prima facie establish in-
equality of valuation of any part of Baltimore City or any class
or kind of property, he shall immediately report such investi-
gation with recommendations to the State Tax Commission,
which shall have the power to order the Appeal Tax Court to
reassess such property and to have the same entered on the as-
sessment books.

237. In case of failure of the State Tax Commission to agree
upon any assessment with the County Commissioners of any
County, or with the Appeal Tax Court of Baltimore City, as
the case may be, then and in that case the determination of the
State Tax Commission shall prevail. Nothing herein contained
shall be construed to limit the power of the State Tax Commis-
sion to make an investigation of assessments upon its own initia-
tive in any part of the State.

238. Any taxpayer, taxpayers, or City, Town, or Village may
demand a hearing before the County Commissioners or Appeal
Tax Court of.Baltimore City as to the assessment of any prop-
erty or any unit of tax value, and no formal proceedings shall
be required. And in case of any hearing, the parties may file
data and information showing why any assessment is deemed
erroneous, and the County Commissioners or Appeal Tax Court
of Baltimore City shall hear and determine the matter.

Any taxpayer, taxpayers, or City, Town or Village having
been assessed by the order of the County Commissioners or Ap-
peal Tax Court of Baltimore City, after a hearing as hereinbe-
fore provided, may appeal to the State Tax Commission; or the
supervisor may appeal from any decision.

There shall be an appeal to court on questions of law only
from decisions of the State Tax Commission to the court in that
County where the property is situated, if real estate or tangible
personal property, or where the owner resides, if intangible per-
sonal property, and the State Tax Commission is empowered to
participate in any proceeding in any court wherein any assess-
ment or taxation question is involved.

239. The supervisors of assessments shall confer frequently
with the State Tax Commission, and submit questions for de-
termination to that Commission, and shall receive instructions
for their guidance in the supervision of the valuation and as-
sessment of properties, both real and personal, and keep con-