J. MILLARD TAWES, Governor 163

similar pleading, and the expiration of the period thereafter for
the filing of an answer.

SEC. 50. And be it further enacted, That Section 10 of Article 78B
of the Code, title "Racing Commission", sub-title "In General" be
and it is hereby repealed and re-enacted, with amendments, to
read as follows:

10.

Upon the award of days to any applicant, and upon payment
of the license fees as herein prescribed, the Commission shall
issue a license for the holding of the meeting or meetings during
the days awarded to such applicant, and for which the license
fees shall have been paid. Said license shall be subject to all rights,
regulations and conditions from time to time prescribed by the
Commission and shall be subject to suspension or revocation by
the Commission for any cause whatsoever which the Commission
may, in its discretion, deem sufficient. If any license is suspended
or revoked, said Commission shall state publicly its reason for so
doing, and cause an entry of such reasons to be made on the
minute book of the Commission, and its action shall be final,
provided, however, the propriety of such action shall be subject
to review, upon questions of law only, by the circuit court of the
county within which such license was granted, or by the Baltimore
City Court, if such license shall have been granted in Baltimore
City [, the action of the Commission to stand unless and until
reversed by the court].

SEC. 51. And be it further enacted, That sub-section (1) of
Section 229 of Article 81 of the Code, title "Revenue and Taxes",
sub-title "Maryland Tax Court" and Section 352 of Article 81 of
the Code, title "Revenue and Taxes", sub-title "Retail Sales Tax
Act", sub-heading "Revisions and Appeals" be and they are hereby
repealed and re-enacted, with amendments, to read as follows:

229 (1) Any party to such proceedings may appeal from* the
Court's final order to the circuit court of any county or the Bal-
timore City Court of Baltimore City, wherein the property or any
part of the property the assessment of which is involved may be
situated. i[Such appeal shall be taken within thirty days of the
date of the order complained of, or if an address shall have been
filed, as hereinabove provided, then within thirty days after the
mailing, postage prepaid, of the copy of the final order of the
Court to such address. In the event of such appeal, the Court shall
file and include in the record of the case its findings of fact and
conclusions of law on which it based its decision and order J The
circuit court of the county or the Baltimore City Court of Baltimore
City, shall hear the case de novo without a jury and may affirm,
reverse, remand or modify the 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, such shall be
affirmed.

352.

Any taxpayer dissatisfied with any final determination of the
Comptroller upon application for revision of any assessment or