ART. 81] DISTILLED SPIRITS. 1897

While the warehouseman or distiller is liable for the tax under this and
the following sections, distress is unwarranted save as it is authorized by
sections 223 and 225. Fowble v. Kemp, 92 Md. 638.

This section referred to in construing section 165—see notes thereto. Clark
Distilling Co. v. Cumberland, 95 Md. 478.

Cited but not construed in Wilkens Co. v. Baltimore, 103 Md. 309.

1904, art 81, sec. 215. 1892, ch. 704, sec. 2.

219. For the purpose of such assessment and collection it is hereby
made the duty of each distiller, and of every owner or proprietor of a
bonded or other warehouse, in which distilled spirits are stored and of
every person or corporation having custody of such spirits to make
report to the state tax commissioner on the first day of January in each
and every year of all the distilled spirits on hand at such date, and the
tax for the ensuing year from the said first of January shall be levied
and paid on the amount of distilled spirits so in hand as representing
the taxable distilled spirits for such year; provided, however, that the
same distilled spirits shall not be taxed twice for the same year.
See notes to sections 218 and 222.

Ibid. sec. 216. 1892, ch. 704, sec. 3. 1900, ch. 320.

220. The said tax commissioner upon receiving said report shall,
within thirty days thereafter, due notice of the time and place having
been given by him, grant unto the said distiller, owner, proprietor or
custodian a hearing on the question as to what value shall be placed on
the distilled spirits so reported, and thereupon, within ten days after
such hearing, the said tax commissioner shall fix the value of such dis-
tilled spirits for the purpose of taxation under this sub-title, and when-
ever the spirits are distilled by persons doing business as a corporate
body and having shares of capital stock, the valuation by the tax com-
missioner shall be upon the spirits as personal property without refer-
ence to its capital stock, which shall be treated as distinct from said
distilled spirits as reported, and such valuation put upon said stock as
not to produce double taxation; and the said tax commissioner shall
without delay, transmit a copy of said valuation by mail to the appeal
tax court of Baltimore city and to the board of county commissioners
in the counties where the distilleries are situated, and all distilled
spirits upon the valuation and return so made shall be subject to munic-
ipal and county taxation, as all other personal property located within
the bounds of any county, and the county commissioners of the coun-
ties where distilleries are situated and the mayor and city council of
Baltimore are directed and required in making their annual levies to
impose upon the spirits so returned and valued by the state tax commis-
sioner the state taxes as the same are prescribed by law.

The duty and obligation of the corporation or distiller or bonded ware-
house owner to pay the tax Imposed by this section, may be enforced by the
state in an action at law. Sections 218 to 228 referred to in construing
section 109. Baltimore v. State, 105 Md. 4.
See notes to sec. 218.