3040 ARTICLE 81

ties and/or cities to which the taxes thereon shall be payable under this
Article, and shall certify such assessments to the County Commissioners
and the collector of each such county and to the Bureau of Assessment
or other appropriate taxing authority and the collector of each such city,
and, in the case of property subject to taxation for State purposes, to the
Comptroller of the State for collection and payment of the State tax
thereon to the State Treasurer.

An. Code, 1924, sec. 230. 1912, sec. 219. 1904, sec. 215. 1892, ch. 704, sec. 2.
1916, ch. 631, sec. 219. 1918, ch. 214, sec. 219. 1929, ch. 226, sec. 20.

18. 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. 159, constitutional—see
notes thereto. Grossfield v. Baughman, 148 Md. 334.

The tax upon distilled spirits is not on property but upon owner. Object of this
section. This and the following sections are not invalid because they require distillers
or warehousemen to pay tax; nor do they impose a double tax; nor is question affected
by non-residence of either owner or distiller. Prior to act of 1898, ch. 275, act of 1892,
ch. 704, was invalid as to counties, because there was no provision for notice and an
opportunity to be heard before assessment was made, nor for an appeal; and prior
to act of 1900, ch. 320, the act of 1892 was invalid for same reason, as to Baltimore
City. Taxes actually paid under act of 1892, however, could not be reclaimed.
Monticello Co. v. Baltimore, 90 Md. 423; Carstairs v. Cochran, 95 Md. 498 (affirmed
in 193 U. S. 10); Hannis Distilling Co. v. Baltimore, 114 Md. 678. (And see Hannis
Distilling Co. v. Baltimore, 216 U. S. 285); Baltimore v. State, 105 Md. 4; Gittings v.
Baltimore, 95 Md. 425; Fowble v. Kemp, 92 Md. 632. Cf. Baltimore v. Grand Lodge,
60 Md. 284; Merchants Bank v. Roxbury Distilling Co., 196 Fed. 76; Tax Commission
v. Distillery Co., 140 Md. 238.

While a distilling company is liable for allowing whiskey to be taken away from
warehouse without collecting and paying over tax imposed by this section, there is
no lien on whiskey remaining on storage but belonging to others. Merchants Bank
v. Roxbury Distilling Co., 196 Fed. 103. (See also opinion of special master in this
case, particularly page 92.)

Action of state tax commission in imposing taxes against a warehouse company under
this and the following sections, upheld, notwithstanding 18th Amendment to Federal
Constitution and Volstead act. Effect of 18th Amendment and Volstead act. Reim-
bursement of the warehouseman; enforcement of lien. No violation of articles 15 and
23 of Md. Bill of Rights. Tax Commission v. Distillery Co., 140 Md. 232.

While warehouseman or distiller is liable for tax under this and following sections,
distress is unwarranted save as it is authorized by secs. 234 and 236 (1924 ed.). Fowble
v. Kemp, 92 Md. 638; Merchants Bank v. Roxbury Distilling Co., 196 Fed. 76.

This section referred to in Clark Distilling Co. v. Cumberland, 95 Md. 478.

Cited but not construed in Wilkens Co. v. Baltimore, 103 Md. 309.

230. 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. 232.

An. Code, 1924, sec. 231. 1912, sec. 220. 1904, sec. 216. 1892, ch. 704, sec. 3. 1900, ch. 320.
1916, ch. 631, sec. 219. 1918, ch. 214, see. 220. 1929, ch. 226, sec. 21. 1931, ch. 257.

19. The State Tax Commission upon receiving said report shall, within
thirty days thereafter, due notice of the time and place having been given