for the administration and collection of the following specific taxes:
the income tax, both personal and corporate; the retail sales and use
taxes; the admissions tax, the motor vehicle fuel tax, and the solid
fuel tax, each of which is collected and administered by separate di-
visions established for the purpose. The Alcoholic Beverage Divi-
sion collects the taxes on such beverages, and licenses transporta-
tion companies selling alcoholic beverages and warehouses for the
storage thereof. The office of the Comptroller is further required to
prescribe the form of all licenses required by the State licensing laws
which are issued through the Clerks of the Courts of the various
counties. The License Bureau is responsible for the enforcement
of the State license laws. The Comptroller's office is further respon-
sible for the distribution of certain taxes and revenue to the local
subdivisions and other State agencies as prescribed by law (Code
1939 and 1947 Supp., Art. 19, secs. 6-35; Art. 2B, secs. 2-5, 20, 27, 47.,
160; Art. 56, sec. 74B).

Branch offices of the Comptroller of the Treasury are maintained
in the following cities:

Baltimore: (all divisions)
34 Hopkins Place; Telephone: Plaza 2700

Dundalk: (Income Tax Division)
Dundalk Building; Telephone: Dundalk 1428

Washington, D. C.: (Income Tax and Retail Sales and
Use Tax Divisions)

1319 F. Street, N. W.; Telephone: Sterling 6680

Expenditures Appropriations
1950 1951

General Funds $1,207,066.35 $1,338,983.00
Special Funds $ 169,655.39 $ 132,667.00
Tax Refunds . $ 465,457.60 ..........................

$1,832,179.34 $1,471,650.00
Staff: 341.

STATE APPEAL BOARD

Chairman: L. Franklin Purnell
Walter E. Buck, Herbert H. Rosenbaum
Louis R. Schuerholz, Secretary
34 Hopkins Place, Baltimore 1 Telephone: Plaza 2700'

The State Appeal Board was established in 1933. It was desig-
nated by law as the "State License Bureau" until 1947, when the name
was changed (Acts of 1947, ch. 501, sec. 2A). The Board is com-
posed of three members appointed by the Comptroller of the Treasury
subject to the approval of the Governor. The Comptroller designates
the Chairman of the Board (Code 1947 Supp., Art. 2B, sec. 134).
The Board acts in place of a county board of license commissioners in
the counties of Queen Anne's and Somerset (Acts 1950, Ch. 314). The