PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1645

other provisions of this Act, except only that the State Tax
Commission shall be substituted for, and exercise the functions
now exercised under said Acts by said Baltimore City Court
and the Circuit Courts of the several counties, respectively.
Appeals from any action of the State Tax Commission to court,
as authorized by Section 238 hereof, shall be taken within
thirty days of such action by petition setting forth the question
or questions of law which it is desired by the appellant to re-
view, and notice thereof shall be given by summons or sub-
poena, duly served on all parties directly in interest, by the
Sheriff of the county or city in which said appeal is filed, and
shall be heard and decided by the court, sitting without a jury.
All appeals to court in Baltimore City shall be to the Baltimore
City Court, and there shall be a further right of appeal to the
Court of Appeals from any decision of the Baltimore City
Court or of the circuit courts of the several counties. Such ap-
peals must be taken within ten days of the final judgment or
determination of the lower court. The power to assess shall in
all cases include the power to classify for taxation, and the
power to revieAv an assessment on appeal shall in all cases in-
clude also the power to review any question of classification
for taxation.

SEC. 2. And be it further enacted, That the office of State
Tax Commissioner be and the same is hereby abolished immedi-
ately upon the qualification of the Commission hereby created
and all the duties imposed upon or powers given by existing
law (or by any Act or resolution passed at the present session of
the Legislature) to the State Tax Commissioner shall devolve
upon the State Tax Commission; and Avherever any duties are
imposed by existing law (or by any Act or resolution passed at
the present session of the Legislature) upon persons or corpora-
tions to make report to the State Tax Commissioner or to per-
form any other act or thing in respect to his office, such duties,
reports, acts and things shall be made and performed to the
State Tax Commission. Wherever the State Tax Commissioner,
by virtue of his office, is a member of any board, committee or
other similar body, the chairman of the State Tax Commission
shall hereafter serve in his place, provided that said repeal
shall in no way affect the validity of any action taken by the
State Tax Commissioner before this Act takes effect.

SEC. 3. And be it further enacted, That the sum of $30,000
per annum or so much thereof as may be necessary to provide
for the payment of the salary of the members of the Commis-