1794

REVENUE AND TAXES.

[ART. 81

205. Appointment of assessors; their duties. 206. Acts prior to April 11, 1902, not invalidated by provisions of sec- tions 204 and 205. Baltimore county excepted. 207. Taxation and assessment of certi- ficates of Indebtedness issued by any Individual or firm, where to be assessed. Measure of assess- ment thereon. 208. Refusal to give bonds to be prima facie evidence of Intention to evade payment of taxes. 209. Exceptions and provisos. 210. Contents of lists shall not be dis- closed. 211. Taxation of shares of building as- sociations. 212. Situs of rolling stock of railroad companies for purposes of taxa- tion. 213. Payment of tax on mortgages by railroad companies. 214. Assessment and taxation of cor- porate bonds, certificates of In- debtedness, etc. 215. Bonds and personal property to be taxed to equitable owners. 216. Assessment and taxation of bridges and tunnels. 217. Shares of stock In any bank (other than national bank) doing busi- ness in this state, how valued and assessed.

Distilled Spirits. 218. Taxation upon. 219. Distillers to report to tax commis- sioner. 220. Valuation of such spirits to be made by state tax commissioner and mailed to appeal tax court and county commissioners; duty of county commissioners and mayor and city council of Balti- more to Impose state tax there- on. 221. Appeal by distiller from valuation. 222. Quarterly reports of the delivery of such spirits to be made by dis- tiller. 223. Spirits shall not be removed until tax is paid. 224. Making false report; penalty. 225. All necessary Information must be given by distillers; penalty for refusal. 226. Person paying tax on such spirits shall have lien thereon. 227. Reports and returns must contain description of such spirits. 228. Tax commissioner to prescribe forms and blanks for such re- ports and returns. State Auditor. 229. Appointment; salary; bond of. 230. Duties; bond of officers liable. 231. Books and account of officers to be produced before; penalty. 232. May be removed from office for failure to make annual report.

State, County and Municipal Taxes.

1904, art. 81. sec. 1. 1888, art. 81, sec. I. 1860, art. 81, sec. 1. 1841, ch. 23.
1874, ch. 483. sec. 1. 1896, ch. 120.

1. All state and county taxes and all municipal taxes shall be levied
upon the assessments made in conformity with the provisions of this
article and in conformity with all laws relating to revenue and taxes
and not embraced in this article.

This section on its face contemplates the making of other assessments
than that provided by the act of 1896, ch. 120. Neither the act of 1896,
nor any of the sections of this article, confer authority upon a municipality
to levy taxes for municipal purposes, nor do they provide the means of deter-
mining what town property shall be burdened with municipal taxes. The
act of 1890. ch. 120. held not to repeal the mode of assessment provided by