evidence 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 respon-
sible 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 divisions established for the purpose. The Alcoholic Bever-
ages Tax Division controls and regulates the manufacture, sale, trans-
portation and distribution of alcoholic beverages into, within and out
of the State of Maryland; collects excise taxes on beer, wine and
liquor; issues licenses to manufacturers, wholesalers, railroads and
steamboats; issues permits to non-beverage dealers, non-resident
dealers, transportation companies, and for public and individual
storage. The 1953 General Assembly established the Maryland Alcohol
Tax Enforcement Unit under the Comptroller and within the Alco-
holic Beverages Tax Division for specific enforcement of certain of the
alcoholic beverages laws. 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 responsible for the distribution of certain taxes and revenue
to the local subdivisions and other State agencies as prescribed by law
(Code 1951 and 1955 supp., Art. 2B; Art. 19, secs. 1-34, Art. 66 secs.
3A, 11, secs. 123-146; Art. 81, secs. 181, secs. 211-217, secs. 276-407).

Branch offices of the Comptroller of the Treasury are maintained
in the following cities:
Baltimore (all divisions)
34 Hopkins Place
Dundalk

Dunkirk Building, Shipping Place and Dunmanway
Washington, D. C.

International Office Building, 1819 F Street, N. W.
Cumberland
9 Market Street
Easton

Avalon Building
Salisbury
Advertiser Building

Appropriations 1965 1966
General Funds .............. $1,967,688.00 $2,110,403.00
Special Funds ................ 186,043.00 190,073.00

Total ........................ $2,153,731.00 $2,300,476.00
Staff; 466.

STATE APPEAL BOARD

Chairman; L. Franklin Purnell
Walter E. Buck, Joseph I. Fines
Louis R. Schuerholz, Secretary

34 Hopkins Place, Baltimore I Telephone; Plaza 2-2700
The State Appeal Board was established in 1933. It was designated
by law as the "State License Bureau" until 1947, when the name was
changed (Acts of 1947, ch. 501, sec. 2A). The Board is composed of