REVENUE AND TAXES. 1031

1929, ch. 226, sec. 22.

22. No distiller, warehouseman or custodian of such distilled spirits
shall permit the same to go from his possession or control without the
report and payment of tax hereinbefore provided for, and any person or
persons or corporations violating the provisions of this section shall be
proceeded against by the proper officer authorized to receive said taxes by
distraint for the entire amount of the taxes assessed for the current year,
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 forma 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,