2676 ARTICLE 81.

report to the tax commission 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 following section are read in connection with sec. 230, it is
apparent that secs. 233 and 234 have relation only to spirits placed in bond after
date of January report. Monticello Co. v. Baltimore, 90 Md. 427.

See notes to sec. 229.

An. Code, sec. 223. 1904, sec. 219. 1892, ch. 704, sec. 5.

234. No distiller, owner or custodian of such distilled spirits shall per-
mit the same to go from his possession or .control without the report and
payment of tax hereinbefore provided for, and any person or persons 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 there-
upon all such taxes shall become and be immediately due and collectible
by distraint, together with all costs attending the proceedings and a fur-
ther penalty of five hundred dollars for each such violation.
See notes to secs. 229 and 233.

An. Code, sec. 224. 1904, sec. 220. 1892, ch. 704, sec. 6.

235. 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 misde-
meanor and subject to indictment therefor, and upon indictment and con-
viction shall be fined not less than one hundred nor more than one thou-.
sand dollars for each offense.
See notes to sec. 229.

An. Code, sec. 225. 1904, sec. 221. 1892, ch. 704, sec. 7.

236. 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 con-
viction shall subject the offender to a fine of not less than fifty dollars nor
more than five hundred dollars.
See notes to sec. 229.

An. Code, sec. 226. 1904, sec. 222. 1892, ch. 704, sec. 8.

237. Any warehouseman, custodian or agent paying the tax on dis-
tilled spirits herein provided for shall have a lien upon the distilled spirits
covered by such tax.

Action of state tax commission in imposing certain taxes against a warehouse
company under this sub-title, upheld, notwithstanding 18th Amendment to Federal
Constitution and Volstead act. Effect of 18th Amendment and Volstead act. Reim-
bursement of warehouseman; enforcement of lien. No violation of arts. 15 and 23
of Md. Bill of Rights. Tax Commission v. Distillery Co., 140 Md. 233.
See notes to sec. 229.