ART. 81] TAX ON MORTGAGES——DISTILLED SPIRITS. 131

hundred dollars to meet the interest and create a sinking fund for
the redemption of the State debt now outstanding, making an
aggregate of seventeen cents on each one hundred dollars; and
the Comptroller shall levy the same State taxes on the shares of
capital stock of all banks, State and national, and other incor-
porated institutions and companies of this State, the shares of
whose capital stock are liable by law to assessment and taxation.

1000, ch. 619.

Secs. 31, 32, 33, 36, 37, 42, 44, 45, 49, 51, 52, 53, 67, 68 and
82 repealed as to Talbot county.

Collectors and Collections.

1900, ch. 116.

32. Repealed as to Montgomery county, and special law
enacted.

Tax on Mortgages.

1900, ch. 81.

146D. Repealed.

Mode and Measure of Assessment and Taxation.

1900, ch. 347.

192. Repealed as to the city of Baltimore and special local
law enacted.

Distilled Spirits.

1900, ch. 320.

206. The said tax commissioner, upon receiving said report
shall within thirty days thereafter, due notice of the time and
place having been given by him, 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 said tax
commissioner shall fix the value of such distilled spirits for the
purpose of taxation under this sub title, and whenever the spirits
are distilled by persons doing business as a corporate body
and having shares of capital stock the valuation by. the tax com-