J. MILLARD TAWES, GOVERNOR                          1165

(d)  Any person appearing and acting for himself, or for a part-
nership of which he is a member, or for a corporation of which he is
an officer, and attorneys at law who are admitted to practice before
the Court of Appeals of Maryland, and certified public accountants
who are authorized to practice in Maryland shall be authorized to
practice before the Court.

(e)  Upon receipt of a petition of appeal, the Clerk shall forthwith
issue a summons and subpoena duces tecum to the assessing or taxing
authority or other agency appealed from, requiring it to produce
at the hearing the record of the proceedings, as well as all maps,
plats, documents and other papers connected with the record, and the
record or a copy thereof properly certified by the assessing or taxing
authority or other agency appealed from shall be evidenced before the
Court at the hearing.

(f)   The Court shall have full power to hear, try and determine
any matter before it and may permit or require all explanations,
amendments and additions to be made to any of the proceedings or
pleadings, including the petition of appeal, as in its discretion shall
be necessary or desirable so that the case may be properly heard and
determined. The Court shall not be bound by the technical rules of
evidence.

(g)  Upon the request of any party in interest, the Court, in its
discretion, may submit to a Court of law, in the jurisdiction where
the taxpayer resides or carries on business, issues of fact for trial
before a jury; provided, however, that in no event shall any question
as to the valuation of property be so submitted.

(h) The Court is empowered to assess anew, classify anew, abate,
modify, change or alter any valuation, assessment, classification, tax
or final order appealed from, provided that in the absence of any
affirmative evidence to the contrary or of any error apparent on the
face of the proceedings, the assessment, classification or order ap-
pealed from shall be affirmed.

(i) The Court shall hear and determine all appeals promptly. In
proper cases the court shall file a written order. Copies of said order
shall be certified by the Clerk, under the seal of the Court, to the
agency appealed from and to all parties to the appeal. Such order
shall be final and conclusive, unless an appeal be taken to the Circuit
Court of any County or the Baltimore City Court of Baltimore City
as hereinafter provided.

(j) In any proceedings before the Court any party in interest may
file information in writing with the Court of his address or of the
address of his agent or attorney to whom all notices pertaining to
said proceeding may be sent, and thereafter a copy of any order of
the Court in said matter shall be delivered to said party or his agent
or attorney, or mailed, postage prepaid, to the address aforesaid;
but nothing herein contained shall require any person to file such
information in order to appeal, as provided in Subsection (l) of this
section.

(k) In any proceeding before the Court, any party to such pro-
ceedings may submit requests for rulings on points of law, similar
to prayers in non-jury cases in courts of law, and the Court shall