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Tax upon
distilled
spirits.
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SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section three of Chapter seven hundred and four
of the Acts of the General Assembly of Maryland, of the
Session of eighteen hundred and ninety-two, entitled an
Act to provide for the assessment and collection of a tax upon
distilled spirits be and the same is hereby repealed and
re-enacted, and that an additional section be added to said
Chapter seven hundred and four to be known as Section
twelve, said Sections three and twelve, to read as follows:
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Tax
Commissioner
shall fix value
of distilled
spirits as
personal
property.
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SEC. 3 And be it enacted, That the said tax commissioner,
upon receiving said report shall within thirty days thereafter,
due notice of the time and place having been given by him,
grant unto the said distiller, owner, proprietor or custodian a
hearing on the question as to what value shall be placed on
the distilled spirits so reported, and thereupon, within ten
days after such hearing, the said tax commissioner shall fix
the value of such distilled spirits for the purpose of taxation
under this Act, and whenever the spirits are distilled by
persons doing business as a corporate body and having shares
of capital stock the valuation by the tax commissioner shall
be upon the spirits as personal property without reference to
its capital stock, which shall be treated as distinct from said
distilled spirits as reported, and such valuation put upon said
stock as not to produce double taxation; and the said tax
commissioner shall, without delay, transmit a copy of said
valuation by mail to the Appeal Tax Court of Baltimore City
and to the Board of County Commissioners in the counties
where distilleries are situated, and all distilled spirits upon
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Subject to
municipal
and county
taxation.
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the valuation and return so made shall be subject to municipal
and county taxation, as all other personal property located
within the bounds of any county, and the County Commis-
sioners of the counties where distilleries are situated and the
Mayor and City Council of Baltimore are directed and required
in making their annual levies to impose upon the spirits so
returned and valued by the State Tax Commissioner the State
taxes as the same are prescribed by law.
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Right to
appeal.
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SEC. 12. And be it enacted, That any distiller, owner, pro-
prietor or custodian feeling aggrieved at the valuation made
by the tax commissioner shall have the right to appeal within
the time and in the manner prescribed by Section one hundred
and forty -four of Article 81, of the Code of Public General
Laws of Maryland.
Approved April 5, 1900.
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