1142 LAWS OF MARYLAND. [CH. 465

any assessment or refusal of refund may, within sixty (60)
days after notice by the Comptroller of his determination,
appeal from such determination to the Circuit Court for
the County in which the taxpayer regularly conducts his
business or to the Baltimore City Court if the taxpayer
regularly conducts his business in Baltimore City. Such
appeal shall be limited to questions of law only, but the
Comptroller shall file in the Court to which the appeal has
been taken a certified copy of the record of proceedings
held before him. Such appeals shall be taken by Petition
setting forth the question 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. If the taxpayer, or the
Attorney General on behalf of the State, or the Comptroller
are dissatisfied with the determination of the Circuit
Courts for the Counties or the Baltimore City Court, as
the case may be, they or either of them may within thirty
(30) days from the final order entered by such Court ap-
peal to the Court of Appeals of Maryland, and the Court
of Appeals shall immediately hear and determine such
appeal.

SECTION 5. And be it further enacted^ That a new sub-
section be and it is hereby added to Section 293 of Article
81 of the Annotated Code of Maryland (1947 Supplement),
Title "Revenue and Taxes", subtitle "Retail Sales Tax
Act", heading "Records; Investigations and Hearings",
said new sub-section to follow immediately after Section
293 and to be known as sub-section (a) of said Section 293
and to read as follows:

293.

(a) Whenever any taxpayer fails to keep records from
which the tax imposed by this subtitle may be accurately
computed, the Comptroller may make use of a factor devel-
oped by surveying other taxpayers of the same type or
otherwise compute the amount of tax due and this com-
putation shall be prima facie correct.

SECTION 6. And be it further enacted, That Section 305
of Article 81 of the Annotated Code of Maryland (1947
Supplement), Title "Revenue and Taxes", subtitle "Retail
Sales Tax Act", heading "Penalties", be and the same is
hereby repealed and reenacted, with amendments, to read
as follows:

305. Any taxpayer or any officer of a corporate taxpayer