974 LAWS OF MARYLAND. [CH. 413

more City Court of Baltimore City, as the case may be.
Such appeals must be taken within thirty 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 by
the State Tax Commission, in the exercise of its original
jurisdiction in assessing or refusing to assess or in re-
assessing or refusing to re-assess, classify or refusing to
classify, any property or computing any tax, or in increasing,
reducing or abating any assessment, may appeal to the Cir-
cuit Court of any county sitting in equity, or the Circuit
Court or Circuit Court No. 2 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. All such appeals
shall be upon the record of proceedings before the State
Tax Commission certified to the Court by said Commission,
including a statement of all facts considered by said Com-
mission on which its finding was based. Either side may in-
troduce additional testimony or other evidence in the Circuit
Court. Such petition of appeal shall set forth concisely the
particulars in which the action of the Commission. is claimed
to be unlawful, unreasonable or against the substantial
weight of the evidence. If the Court finds such error it
shall remand the case to the Commission for further proceed-
ings in accordance with its opinion or order; otherwise the
action of the Commission shall be affirmed. From the final
decision of the Court hearing such appeal any party named
in this section may take an appeal to the Court of Appeals
in the same manner as in other equity cases, but within thirty
days after the order appealed from; and the Court of Appeals
shall immediately hear and determine such appeal.

SEC. 2. And be it further enacted, That the time for filing
an appeal to the Court of Appeals from any Court in any of
the Counties or in Baltimore City in any case pending on
February 1, 1949, in any such lower Court on appeal from
the State Tax Commission under Sub-sections (a) or (b) of
Section 194 of Article 81 of the Annotated Code of Maryland
(1947 Supplement) shall not expire until thirty days after
the effective date of this Act.

SEC. 3. And be it further enacted, That any provision of
any law inconsistent with this Act is hereby repealed to the
extent of such inconsistency.