REVENUE AND TAXES. 480

and thereupon all such taxes shall become and be immediately due and
collectible by distraint, together with all costs attending the proceedings.

1929, ch. 226, sec. 23.

23. It shall be the duty of all distillers, warehousemen and others to
exhibit all necessary information on oath if required, to the appeal tax
court of Baltimore City, the several boards of county commissioners in the
respective counties where distilled spirits are situate, and to any author-
ized officer proceeding to execute a distraint or to collect the tax imposed
under this Article; and a failure so to do upon demand made shall be
deemed a misdemeanor and subject to indictment, and upon indictment
and conviction shall subject the offender to a fine of not less than fifty
dollars nor more than five hundred dollars.

1929, ch. 226, sec. 24.

24. Any warehouseman, custodian or agent paying the tax on distilled
spirits herein provided for shall have a lien upon the spirits covered by
such tax.

1929, ch. 226, sec. 25.

25. It shall be the duty of the State Tax Commission to devise and
prescribe such forms and blanks for reports and returns as may be needed
or useful for carrying out the provisions of Sections 20 to 24, inclusive,
of this Article.

239. Section 239 (old) referred to in holding art. 56, sec. 183. constitutional
—see notes thereto. Grossfield v. Baughman, 148 Md. 334.

Notices as to Assessments.

1929, ch. 226, sec. 26.

26. (a) Before (1) any existing assessment against any person for
the last preceding year shall be increased, or (2) any classification of any
property changed, or (3) any assessment against any person transferred
to another person, or (4) any new assessment made against any person,
either by the State Tax Commission (acting within its original jurisdic-
tion), the County Commissioners, or the Appeal Tax Court of Baltimore
City, it shall be the duty of the assessing authority (except in cases where
the notice by publication authorized in Section 177 shall have been given)
to notify the person against whom it is proposed to make, increase or
change such assessment or classification by a written or printed notice,
appointing a day for such person to make answer thereto or present such
proof as he may desire in the premises.

(b) Such notice shall be served on such person at least ten days before
the day of hearing appointed therein, in the following manner, that is to
say, either (1) by personal service in the manner in which original process
in an action at law is required to be served by the sheriff, or (2) by leaving
a copy of such summons at such person's last place of abode, or (3) by

See important footnote on first page of this article.