706 LAWS OF MARYLAND. [CH. 226

in interest may file information in writing with the State
Tax Commission of his address or of the address of his agent
or attorney to whom all notices pertaining to said proceed-
ing may be sent, and thereafter a copy of any order of the
State Tax Commission in said matter shall be delivered to
such party or his agent or attorney, or mailed, postage pre-
paid, to the address aforesaid; but nothing herein contained
shall require any person to file such information in order to
appeal as in the next succeeding section provided.

(b) In any proceeding before the State Tax Commission,
whether appellate or original, any party may submit requests
for rulings on points of law, similar to prayers in non-jury
cases in courts of law, and the said Commission shall grant,
reject or modify the same, so far as may be material to its
decision.

186. (a) Any taxpayer, any city, the County Commis-
sioners of any county, or the Attorney General on behalf of
the State, may appeal from the decisions of the State Tax
Commission, in the exercise of its appellate jurisdiction, on
questions of law only, to the Circuit Court of any county or
the Baltimore City Court of Baltimore City, in which the
property 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 shall be
taken within thirty days from the date of the decision of the
Commission complained of, by petition setting forth the ques-
tion or questions of law which it is desired by the appellant to
review, and notice thereof shall be given by summons or
subpoena, duly served on all parties directly in interest, by
the sheriff of the county or city in which said appeal is filed.
There shall be a further right of appeal to the Court of Ap-
peals from any decision of the Circuit Court of the county, or
the Baltimore City Court of Baltimore City, as the case may
be Such appeals must be taken within ten days of the final
judgment or determination of the lower Court; and the
Court of Appeals shall immediately hear and determine such
appeal.

(b) Any taxpayer, any city, the County Commissioners
of any county, or the Attorney General on behalf of the State,
claiming to be aggrieved because of any final action taken