REVENUE AND TAXES. 2675

An. Code, sec. 220. 1904, sec. 216. 1892, ch. 704, sec. 3. 1900, ch. 320. 1916, ch. 631, sec. 219.

1918, ch. 214, sec. 220.

231. 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, 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 State Tax Commission shall fix the value of such
distilled 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 State Tax Com-
mission 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 Commission shall with-
out delay, transmit and certify the said valuation by mail to the Comp-
troller of the Treasury, and also to the Appeal Tax Court of Baltimore
City and 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 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 by the Comptroller of the Treasury it shall be his
duty to collect from each distiller the amount of State taxes due thereon,
which taxes shall be collected by him and payable to the State Treasurer
as is now or may hereafter be prescribed for the payment of taxes by cor-
porations of this State.

The duty and obligation of corporation or distiller or bonded warehouse owner to

pay tax imposed by this section may be enforced by state in an action at law. Secs.

229 to 239 referred to in construing sec. 113. Baltimore v. State, 105 Md. 4.
See notes to sec. 229.

An. Code, sec. 221. 1904, sec. 217. 1900, ch. 320, sec. 12.

232. Any distiller, owner, proprietor or custodian feeling aggrieved
at the valuation made by the tax commission shall have the right to appeal
within the time and in the manner prescribed by section 170.
See notes to secs. 215 and 229.

An. Code, sec. 222. 1904, sec. 218. 1892, ch. 704, sec. 4.

233. It shall be the duty of the distiller, owner or custodian, as here-
inafter 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 commission
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