MARYLAND MANUAL 31
reports, and jointly with the Treasurer, he exercises supervision
over the Central Payroll Bureau. The Comptroller or his deputies
countersign all checks drawn by the Treasurer upon the deposits
of the State. The Comptroller prescribes the formalities for the
transfer or other evidence of the State debt and countersigns such
papers. He administers and collects the following specific taxes: the
income tax, both personal and corporate; the retail sales and use
taxes; and the admissions tax, the motor vehicle fuel tax, and the
solid fuel tax, each of which is collected and administered by sepa-
rate divisions established for the purpose.
The Alcoholic Beverages Division controls and regulates the manu-
facture, sale, transportation, 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, whole-
salers, railroads, and steamboats; and issues permits to nonbeverage
dealers, nonresident 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 Alcoholic Beverages Division for specific enforce-
ment of certain of the alcoholic beverages laws.
The office of the Comptroller prescribes 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
enforces the State license laws. The Comptroller's Office also dis-
tributes certain taxes and revenue to the local subdivisions and
other State agencies as prescribed by law (Code 1951 and 1957 supp.,
Art. 2B; Art. 19, secs. 1-34; Art. 56, secs. 3A, 11, secs. 123.145;
Art. 81, secs. 131, secs. 211.217, secs. 275-407).
Branch offices of the Comptroller of the Treasury are maintained
in the following cities:
Baltimore (all divisions)
34 Hopkins Place
Dundalk
Dundalk Building, Shipping Place and Dunmanway
Washington, D. C.
International Office Building, 1319 F Street, N.W.
Cumberland
9 Market Street
Easton
Masonic Building
Salisbury
Odd Fellow Lodge
Appropriations 1957 1958
General Funds $2,322,593.00 $2,676,876.00
Special Funds 189,419.00 215,824.00
Total $2,512,012.00 $2,892,700.00
Staff: 592.
STATE APPEAL BOARD
Chairman: Walter E. Buck
Joseph I. Pines, Norman C. Mason
Louis R. Schuerholz, Secretary
34 Hopkins Place, Baltimore I Telephone: Plaza 2-2700
The State Appeal Board was established in 1933 as the "State
License Bureau." In 1947 the General Assembly changed the name
(Acts of 1947, chap. 501, sec. 2A). The Board is composed of three
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