1898 REVENUE AND TAXES. [ART. 81

1904, art 81, sec. 217. 1900, ch. 320, sec. 12.

221. Any distiller, owner, proprietor or custodian feeling aggrieved
at the valuation made by the tax commissioner shall have the right to
appeal within the time and in the manner prescribed by section 165.
See notes to sections 204 and 218.

Ibid. sec. 218. 1892, ch. 704, sec, 4.

222. It shall be the duty of the distiller, owner or custodian, as
hereinafter indicated and described, to make quarterly reports on the
first days of January, April, July and October in each year between
the first and fifth days of such months, showing all deliveries during the
preceding current quarter, from his custody or care, of any part of the
distilled spirits so reported; said delivery report to be made to the
tax commissioner of this State, who shall without delay transmit a
copy of such report by mail to the appeal tax court of Baltimore city
and to the board of county commissioners of those counties in which
distilleries are situate; and said distiller, owner or custodian shall also
at the same time he makes a delivery report to the tax commissioner
make said report in duplicate to the collector or other proper officers
designated by law to receive and collect taxes for the county or city in
which such distillery is situate, and shall in each case, along with said
report to the collector, make a remittance and payment of the tax upon
such distilled spirits which shall be accounted for by said officer as other
state and county taxes are accounted for.

When this and the following section are read in connection with section
219, it is apparent that sections 222 and 223 have relation only to spirits
placed in bond after the date of the January report. Monticello Co. v. Balti-
more, 90 Md. 427.

See notes to sec. 218.

Ibid. sec. 219. 1892, ch. 704, sec. 5.

223. No distiller, owner or custodian of such distilled spirits shall
permit the same to go from his possession or control without the report
and payment of tax hereinbefore provided for, and any person or per-
sons or corporations violating the provisions of this section shall be
proceeded against by the proper officer authorized to receive said taxes
by distraint for the entire amount of the taxes assessed for the current
year, and thereupon all such taxes shall become and be immediately due
and collectible by distraint, together with all costs attending the pro-
ceedings and a further penalty of five hundred dollars for each such
violation.

See notes to sections 218 and 222.

Ibid. sec. 220. 1892, ch. 704, sec. 6.

224. Any person or corporation making any false report or return
as to or of the matters herein provided for shall be deemed guilty of a
misdemeanor and subject to indictment therefor, and upon indictment
and conviction shall be fined not less than one hundred nor more than
one thousand dollars for each offense.
See notes to sec. 218.