1166                               Laws of Maryland                         [Ch. 757

grant, reject or modify the same, so far as may be material to its
decision.

(l) Any party to such proceedings may appeal from the Court's
final order to the Circuit Court of any County or the Baltimore City
Court of Baltimore City, wherein the property or any part of the
property the assessment of which is involved may be situated. Such
appeal shall be taken within thirty days of the date of the order com-
plained of, or if an address shall have been filed, as hereinabove pro-
vided, 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. The Circuit Court of the County or the Balti-
more City Court of Baltimore City, shall hear the case de novo with-
out 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.

(m) 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.

230. No appeal to the Court shall be allowed until the party seek-
ing to appeal has exhausted his remedies before the Department, the
Appeal Tax Court, the County Commissioners, the Board of Munici-
pal and Zoning Appeals of Baltimore City, or other assessing or
taxing authority, as the case may be.

231. The [Commission, or any member thereof, or the Secretary,]
Clerk shall have power to issue summons as well as subpoenas duces
tecum for witnesses to appear before [said Commission,] the Court
[the same] to be served by the sheriff or his deputy of the juris-
diction where the person to be summoned is found, or [may be served
by any employee of said Commission] by the Clerk or Deputy Clerk
of the Court. Upon request of any party to proceedings before the
[Commission] Court, the [Commission] Court shall issue subpoenas
to compel the attendance of witnesses and compel the production of
pertinent testimony, documents, accounts or other records at hear-
ings before the [Commission] Court and at depositions to be taken
by such party. Any such party shall have the right to take deposi-
tions within or without the State of Maryland as provided by law.
If a person summoned to attend before the [Commission or a Com-
missioner] Court fails to obey the command, without reasonable
cause, or if a person in attendance before the [Commission or a Com-
missioner] Court shall, without reasonable cause, refuse to be sworn
or examined, or answer a question, or produce a book or paper when
ordered to do so pursuant to summons, the [Commission or Commis-
sioner] Court may, and, upon request of any party to proceedings
before the [Commission] Court, shall apply to any judge of the
Supreme Bench of Baltimore City or of the Circuit Court of any
county, upon proof by affidavit of the fact, for a rule or order return-
able within not less than two nor more than five days, directing such