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; the Maryland estate tax;
excise taxes on beer, wine and liquor; and certain franchise taxes. The
Comptroller also collects taxes on the deposits of savings banks, on the
gross receipts of certain utility companies and rolling stock of persons
other than railroads. Revenues collected by the Maryland Racing Com-
mission are distributed to political subdivisions.

The Comptroller, through the Alcoholic Beverages Division, con-
trols and regulates the manufacture, sale, transportation, and dis-
tribution of alcoholic beverages into, within, and out of the State
of Maryland; issues licenses to manufacturers, wholesalers, airlines,
railroads, and steamboats; and issues permits to nonbeverage dealers,
nonresident dealers, transportation companies, transporters, and for
public individual storage. The Maryland Alcohol Tax Enforcement
Unit is charged with the specific enforcement of certain of the alco-
holic 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. Each month the Comptroller collects
license revenues, death taxes, and real and personal property taxes
from the Clerks of the Courts, Registers of Wills, and County Treas-
urers, respectively, of each county. Distribution of the certain taxes
and revenue is made to the cities, towns and counties of the State and
to other State agencies as prescribed by law (Code 1957, Art. 2B, sec.
134; Art. 19, sees. 1-34; Art, 66, sees. 3-4; Art. 78B, sec. 19; Art. 81,
sees. 201, 323, 410; Art. 89B, sees. 30, 32, 33, 34, 38).

Appropriations 1961 1962
General Funds $3,603,540.00 $3,826,254.00
Special Funds 522,849.00 662,332.00

Total $4,126,389.00 $4,388,586.00
Staff: 696.

STATE APPEAL BOARD

Chairman: Paul Wartzman
Walter E. Buck, Jr., Ralph L. Lowman
Louis R. Schuerholz, Secretary

301 W. Preston Street, Baltimore I Telephone: 887-9000

The State Appeal Board was established in 1933 as the "State
License Bureau" (Chapter 2, Acts of the Special Session, 1933). In 1947
the General Assembly changed the name of the State Appeal Board
(Chapter 501, sec. 177, Acts of 1947). The Board is composed 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 and the Board appoints a secretary. It is the local Board
of License Commissioners in Somerset County. It hears appeals from
decisions of local licensing authorities in Dorchester and Wicomico
counties (Code 1957, Art. 2B, sees. 61, 70, 147, 154, 177, 184). The
Board meets for hearings and to hear appeals within the time pre-
scribed by law, at the county seat of the county in which the action
originated. The appropriation for the expenses of the Board is included
in the budget of Alcoholic Beverages Division, Comptroller of the
Treasury.