Theodore R. McKeldin, Governor                    569

(b) Proceedings preferred over other civil causes.—All proceed-
ings before the courts ([including] except the Court of Appeals)
under this article, including all those prosecuted by the Commission,
all those to which the Commission or the People's Counsel has
become a party, and all those in which any question arises under
this article, or which concern any rule, regulation, order or other
action of the Commission, shall be preferred over all other civil
causes except election causes in all the courts of this State, irrespec-
tive of their position on the dockets; and the courts shall always
be open for the trial of such proceedings.

Sec. 34. And be it further enacted by the General Assembly of
Maryland, That Section 255 of Article 81 of the Annotated Code of
Maryland (1951 Edition), title "Revenue and Taxes", sub-title "Ap-
peals"; and Section 348 of Article 81 of the Annotated Code of Mary-
land (1956 Supplement), title "Revenue and Taxes", sub-title "Retail
Sales Tax Act", be and they are hereby repealed and re-enacted, with
amendments, to read as follows:

255. (a) Any taxpayer, any city, the County Commissioners of
any county, or the Attorney General on behalf of the State, may
appeal from the decisions of the State Tax Commission, in the exer-
cise of its appellate jurisdiction, on questions of law only, to the
Circuit Court of any county or the Baltimore City Court of Balti-
more 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
appeal is filed. If the Court finds against the Commission, it shall
remand the case to the Commission for further proceedings in accord-
ance with its opinion or order; otherwise the action of the Commis-
sion 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 Baltimore 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 Com-
mission, 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
Circuit 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 Com-
mission, including a statement of all facts considered by said Com-