Section 40-7-47
Appeals - Trial.
In the trial on appeal, the court shall direct or formulate the issue to be tried and shall determine both the facts and the law, unless a jury is demanded in writing by the taxpayer at the time of taking the appeal or within 10 days thereafter, which demand shall be filed in the court to which the appeal is taken.
(Code 1923, §6099; Code 1940, T. 51, §77.)