488 ARTICLE 81.

each such county and to the Appeal Tax Court or other appropriate taxing
authority of each such city, and, in the case of property mentioned in
clauses (a) or (b) of this section, to the Comptroller of this State, for col-
lection and payment of the State tax thereon to the State Treasurer.

1929, ch. 226, sec. 20.

20. For the purpose of the assessment and collection of ordinary taxes
on distilled spirits, it is hereby made the duty of each distiller, and of
every owner or proprietor of a bonded or other warehouse, in which dis-
tilled 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 fifteenth 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 ensu-
ing year from the said first day of January shall be levied and paid on the
amount of distilled 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.

229. Section 229 (old) referred to in holding art. 56, sec. 183, constitutional
—see notes thereto. Grossfield v. Baughman, 148 Md. 334.

1929, ch. 226, sec. 21.

21. The 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
State Tax Commission shall fix the value of such distilled spirits for the
purpose of taxation under this Article, and the State Tax Commission
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 Balti-
more City and the Board of County Commissioners in the counties where
the distilled spirits are situated, and all distilled spirits upon the valuation
and return so made shall be subject to State, city and county taxation to
the distiller, warehouseman or custodian, as the case may be, 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, warehouseman or custodian, as the case may
be, the amount of State taxes due thereon, which taxes shall be collected
by him and paid to the State Treasurer.

1929, ch. 226, sec. 22.

22. No distiller, warehouseman 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
persons or corporations violating the provisions of this section shall he
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,