Shipping Place and Dunmanway,

Dundalk Telephone: Atwater 4-8400
Masonic Building, Easton Telephone: Talbot 2-3640
Odd Fellows Building, Salisbury Telephone: Pioneer 2-1256
Woodmore Shopping Center, Building 10,

III Colesville Road, Silver Spring Telephone: Juniper 5-8446
1319 F Street, N.W., Washington, D. C. Telephone: Sterling 3-6680

Admissions Tax Division, Joseph S. Hogg, Chief

State Office Building, Annapolis Telephone: Colonial 8-3371
301 W. Preston Street, Baltimore I Telephone: Vernon 7-9000

Alcoholic Beverages Division, Roger V. Laynor, Chief

State Office Building, Annapolis Telephone: Colonial 8-3371
Nights and holidays

Alcoholic Beverages Division Telephone: Colonial 8-3374
Alcohol Tax Enforcement Unit Telephone: Colonial 3-5623
301 W. Preston Street, Baltimore I Telephone: Vernon 7-9000

Gasoline Tax Division, John K. Coleman, Chief

State Office Building, Annapolis Telephone: Colonial 8-3371
Nights and holidays Telephone: Colonial 3-5731

License Bureau, Edward J. Dyas, Chief License Inspector
301 W.Preston Street, Baltimore I Telephone: Vernon 7-9000

Retail Sales Tax Division, Vacancy, Chief

301 W. Preston Street, Baltimore I Telephone: Vei-non 7-9000

The Office of the Comptroller of the Treasury was established in
1851. The Comptroller is elected by popular vote for a term of four
years (Const. 1867, Art. VI, sec. 1). The Constitution enumerates his
duties, beginning with the broad mandate to exercise "general super-
intendence of the fiscal affairs of the State." More specifically, he is to
"preserve all public accounts, and decide on the forms of keeping and
stating accounts;" to "grant, under regulations prescribed by Law,
all warrants for money to be paid out of the Treasury;" and to "super-
intend and enforce the prompt collection of all taxes and revenues."
The Comptroller receives the State Auditor's 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 Comp-
troller 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; the admissions tax;
the motor vehicle fuel tax; the road tax on motor carriers; the State
tobacco tax; and the Maryland estate tax.

The Comptroller, through the Alcoholic Beverages Division, con-
trols and regulates the manufacture, sale transportation, and dis-
tribution of alcoholic beverages into, within, ana out of the State
of Maryland; collects excise taxes on beer, wine, and liquor; issues
licenses to manufacturers, wholesalers, railroads, and steamboats;
and issues permits to nonbeverage dealers, nonresident dealers, trans-
portation companies, and for public and individual storage. The
Maryland Alcohol Tax Enforcement Unit is charged with the specific
enforcement 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