ART. 81] DISTILLED SPIRITS. 575

sioner on the first day of January in each and every year of all
the distilled spirits on hand at such date, and the tax for the
ensuing year from the said first of January shall be levied and
paid on the amount of distilled spirits so in hand, as represent-
ing the taxable distilled spirits for such year; provided, however,
that the same distilled spirits shall not be taxed twice for the
same year.

1892, ch. 704.

206. The said tax commissioner upon receiving said report
shall fix the value of said spirits for the purposes of taxation
under this article, and whenever the spirits are distilled by per-
sons doing business as a corporate body and having shares of
capital stock, the valuation by< the tax commissioner 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 such valuation put upon said stock as not
to produce double taxation, and the said tax commissioner shall
without delay transmit a copy of said valuation by mail to the
Appeal Tax Court of Baltimore city, and to the board of county
commissioners in the counties where distilleries are situate; and
all distilled spirits upon the valuation and return so made shall
be subject to municipal and county taxation as all other personal
property located within the bounds of any county; and the
county commissioners of the counties where distilleries are
situate and the mayor and city council of Baltimore are directed
and required in making their annual levies to impose upon the
spirits so returned and valued by the State tax commissioner the
State taxes as the same are prescribed by law.

Ibid.

207. It shall be the duty of the distiller, owner or custodian,
as hereinafter indicated and described, to make quarterly reports
on the first days days of January, April, July and October in
each year between the first and fifth days of such months, show-
ing 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 commissioner 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