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652 REVENUE AND TAXES. [ART. LXXXI
tures, loans on hypothecated stock, judgments, decrees and mortgages
on real or leasehold estate.
See notes to this section in volume 2 of the Annotated Code.
Distilled Spirits.
218.
The case cited in support of the two notes to this section on page 842
of volume 3 of the Annotated Code is reported in 196 Federal instead of
196 U. S.
1904, art. 81, sec. 215. 1802, ch. 704, sec. 2. 1916, ch. 631, sec. 219.
1918, ch. 214, sec. 219.
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 Commission on or before the first day of March
in each and every year of all the distilled spirits on hand as of the first
day of January preceding, and the tax for the ensuing year from the
said first day of January shall be levied and paid on the amount of dis-
tilled 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 this section in volume 2 of the Annotated Code.
1904, art. 81, sec. 210. 1892, ch. 704, sec. 3. 1900, ch. 320. 1916, ch. 631, sec. 219.
1918, ch. 214, sec. 220.
220. The said State Tax Commission upon receiving said report
shall, within thirty days thereafter, due notice of the time and place
having been given by them, grant unto the said distiller, owner, pro-
prietor 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 State Tax Commission shall fix the
value of such distilled spirits for the purpose of taxation under this
sub-title, and whenever the spirits are distilled by persons doing busi-
ness as a corporate body and having shares of capital stock, the valu-
ation by the State Tax Commission shall be upon the spirits as personal
property without reference to its capital stock, which shall be treated as
distinct, from said distilled spirits as reported, and the such valuation
put upon said stock as not to produce double taxation; and the said
State Tax Comission shall without delay, transmit and certify the said
valuation by mail to the Comptroller of the Treasury, and also to the
Appeal Tax Court of Baltimore City and the Board of County Commis-
sioners in the counties where the distilleries are situated, and all dis-
tilled spirits upon the valuation and return so made shall be subject to
State, municipal and county taxation as all other personal property
located within the bounds of the State, city or county. Immediately
upon receipt of the certification of the valuation of such distilled spirits
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