164 LAWS OF MARYLAND [CH. 36

refusal of refund, may [, within thirty (30) days after notice by
the Comptroller of his determination, ] appeal from such de-
termination to the circuit court for the county in which the tax-
payer regularly conducts his business, or in the county in which
the transaction occurred upon which the assessment is based, or
to the Baltimore City Court if the taxpayer regularly conducts his
business in Baltimore City, or if the transactions on which the as-
sessment is based, occurred in Baltimore City. Such appeal shall
be limited to questions of law only [, but the Comptroller shall file
in the court to which the appeal has been taken a certified copy
of the record of proceedings held before him. Such appeals shall be
taken by petition setting forth the questions 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 J. If the taxpayer, or the Attorney General on
behalf of the State, or the Comptroller are dissatisfied with the
determination of the circuit courts for the counties or the Baltimore
City Court, as the case may be, they or either of them may appeal to
the Court of Appeals of Maryland.

SEC. 52. And be it further enacted, That Section 399 of Article 81
of the Code, title "Revenue and Taxes", sub-title "Maryland Use
Tax", sub-heading "Applicability of Other Sections", be and it is
hereby repealed and re-enacted, with amendments, to read as
follows:

399.

All provisions not inconsistent with the provisions of this sub-
title in §§ 344 and 345 of this article relating to failure to file returns
and incorrect returns; in §§ 347-350, both inclusive, of this article
relating to refunds; in §§ 351 and 352 of this article relating to re-
visions and [repeals] appeals; in §§ 357-359, both inclusive, of this
article relating to records, investigations and hearings; in § 365 of
this article relating to general powers of the Comptroller; in §§ 367
and 368 relating to general provisions; in § 369 of this article relat-
ing to penalties; and in § 370 of this article relating to disposition
of proceeds are hereby made a part of this sub-title and shall be
applicable hereto.

SEC. 53. And be it further enacted, That Section 160 of Article 83
of the Code, title "Sales and Notices", sub-title "Finance Companies"
be and it is hereby repealed and re-enacted, with amendments, to
read as follows:

160.

Any person aggrieved by a refusal, suspension or revocation
of license by the Commissioner, may appeal [, within thirty (30)
days after notice of such action, ] to the circuit court for the county
where the business was or was to be carried on, or to any common
law court in Baltimore City. The case shall be tried de novo and
the court may reverse, affirm or modify the order of the Com-
missioner. [Such appeal shall operate to] The Commission may
suspend the order appealed from pending the determination of such
appeal, [hearing on the merits, until the court orders otherwise. ]