REVENUE AND TAXES 3041

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 valua-
tion and return so made shall be subject to State, city and county taxa-
tion 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 Treasurer ¹ 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; and the amount of taxes
due thereon shall be payable, without interest, at any time on or before
August first of such year, provided the account for same is mailed by the
Comptroller to the taxpayer on or before July first; and if the account
shall not be mailed until after July first, the same shall be payable, with-
out interest, at any time within thirty days after the mailing of the ac-
count ; and if the amount of such state taxes 'due thereon shall not be paid
on or before August first, or within thirty days after the mailing of the
account, as above provided, the said tax shall thereafter bear interest at
the rate of one-half per cent, for each month or fraction of a month; and
if such tax be not paid before the first day of December following, a penalty
of five per cent, on the amount thereof shall be added.

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. Baltimore
v. State, 105 Md. 4.

An. Code, 1924, sec. 234. 1912, sec. 223. 1904, sec. 219. 1892, ch. 704, sec. 5.

1929, ch. 226, sec. 22.

20. 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 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 thereupon all such taxes shall become and be immediately due and
collectible by distraint, together with all costs attending the proceedings.

An. Code, 1924, sec. 236. 1912, sec. 225. 1904, sec. 221. 1892, ch. 704, sec. 7.

1929, ch. 226, sec. 23.

21. 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 distilled spirits are situate, and to any author-
ized officer proceeding to execute a distraint or to collect the tax imposed
under this Article; and a failure so to do upon demand made shall be
deemed a misdemeanor and subject to indictment, and upon indictment

¹ "Treasury" evidently intended.