WM. PRESTON LANE, JR., GOVERNOR. 973

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1949.

Approved April 22, 1949.

CHAPTER 413

(House Bill 657)

AN ACT to repeal and re-enact, with amendments, Sub-sec-
tions (a) and (b) of Section 194 of Article 81 of the
Annotated Code of Maryland (1947 Supplement), Title
"Revenue and Taxes", sub-title "Appeals", and to make
provision with respect to certain pending appeals, all re-
lating to the time within which appeals to the Court of
Appeals may be taken.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-sections (a) and (b) of Section 194 of Arti-
cle 81 of the Annotated Code of Maryland (1947 Supple-
ment), title "Revenue and Taxes", sub-title "Appeals", be
and they are hereby repealed and reenacted, with amend-
ments, so as to read as follows:

194. (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 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 ap-
peal is filed. If the Court finds against the Commission, it
shall remand the case to the Commission for further pro-
ceedings in accordance with its opinion or order; otherwise
the action of the Commission shall be affirmed. There shall
be a further right of appeal to the Court of Appeals from
any decision of the Circuit Court of the county, or the Balti-