132 REVENUE AND TAXES. [ART. 81

missioner 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 valua-
tion by mail to the Appeal Tax Court of Baltimore city and to
the Board of County Commissioners in the counties where the
distilleries are situated, and all distilled spirits upon the valuation
and return so made shall be subject to municipal and county tax-
ation, as all other personal property located within the bounds of
any county, and the County Commissioners of the counties where
distilleries are situated and the Mayor and City Council of Balti-
more 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.

1900, ch. 320.

206A. Any distiller, owner, proprietor or custodian feeling
aggrieved at the valuation made by the tax commissioner shall
have the right to appeal within the time and in the manner
prescribed by section 144 of article 81 of the Code of Public
General Laws.

Commissioners to Examine Laws Relating to Taxation.

1900, ch. 290.

218. The Governor is hereby directed to appoint a commis-
sion of three persons, whose duty it shall be to examine the pro-
visions of article 81 of the Code of Public General Laws, entitled
"Revenue and Taxes, " and all amendments and re enactments
thereof, and all other public general laws relating to the levy,
assessment and collection of taxes, and every form of public rev-
enue; and also to prepare and submit to the next session of the
General Assembly such amendments or revision of said laws as
may to said commission seem wise. The said commission shall
serve without compensation; it shall be authorized to employ
such clerical and other assistance as the discharge of its duties
may require.