ART. 81] DISTILLED SPIRITS——STATE AUDITOR. 1899

1904, art. 81, sec. 221. 1892, ch. 704, sec. 7.

225. It shall be the duty of all distillers, warehousemen and others
to exhibit all necessary information on oath if required, to the appeal
tax court of Baltimore city, the several boards of county commissioners
in the respective counties where distilleries are situate, and to any
authorized officer proceeding to execute a distraint or to collect the tax
imposed under this sub-title; and a failure so to do upon demand made
shall be deemed a misdemeanor and subject to indictment, and upon
indictment and conviction shall subject the offender to a fine of not
less than fifty dollars nor more than five hudred dollars.
See notes to sec. 218.

Ibid. sec. 222. 1892, ch. 704, sec. 8.

226. Any warehouseman, custodian or agent paying the tax on
distilled spirits herein provided for shall have a lien upon the distilled
spirits covered by such tax.
See notes to sec. 218.

Ibid. sec. 223. 1892, ch. 704, sec. 9.

227. The reports and returns required by this sub-title shall as far
as possible describe the distilled spirits by name, serial numbers, dates
and other convenient identifications.
See notes to sec. 218.

Ibid. sec. 224. 1892, ch. 704, sec. 10.

228. It shall be the duty of the tax commissioner of the State to
devise and prescribe such forms and blanks for reports and returns as
may be needed or useful for carrying out the provisions of this sub-title.
See notes to sec. 218.

State Auditor.

Ibid. sec. 225. 1902, ch. 257, sec. 217.

229. There shall be in the treasury department a state auditor, to
be appointed by the governor, comptroller and treasurer, or a majority
of them, who shall take the oath prescribed by the constitution, and
shall hold his office for two years from the date of his qualification, and
until the appointment and qualification of his successor, and shall
receive a salary of eighteen hundred dollars per annum, payable quar-
terly, and such expenses (not exceeding five hundred dollars in any one
year), as may be audited by the comptroller, who shall issue his war-
rants for the quarterly payments of the salary, and for such an amount
of expenses as said comptroller shall allow. He shall give a bond to the
State of Maryland in the penalty of twenty-five hundred dollars, condi-
tioned for the faithful performance of his duties, with surety to be
approved by the comptroller.