26 MARYLAND MANUAL

dence of the State debt, countersigning the same. The office of the
Comptroller superintends and enforces the prompt collection of all
taxes and revenue. The office of the Comptroller is further responsible
for the administration and collection of the following specific taxes:

the income tax, both personal and corporate; the retail sales and use
taxes; the admission 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 Tax Di-
vision collects the taxes on such beverages, and licenses transporta-
tion companies selling alcoholic beverages and warehouses for th<
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 also responsible for the enforce-
ment of the State license laws. The Comptroller's office is further
responsible for the distribution of certain taxes and revenue to the
local subdivisions and other state agencies as prescribed by law
(Code 1989 & 1947 Supp., Art. 19, sees. 6-35; Art. 2B, sees. 2-6, 20,
27, 47, 160; Art. 66, 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 Division)
1319 F. Street, N. W.; Telephone: Sterling 6680

	Expenditures 1949	Appropriations 1950
General Funds ............ Special Funds ..............	$ 914,248.36 424,942.63	$1,287,997.00 129,237.00
	$1,339,190.99	$1,417,234.00
Staff: 341.

STATE APPEAL BOARD

Chairman: L. Franklin Purnell
Walter E. Buck, Herbert H. Boaenbaum
Louis E. Schuerholtz, 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. 601, 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 Charles, Queen Anne's, and Somerset (Code 1947