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1790 REVENUE AND TAXES. [ART. 81
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212. Assessment and taxation of
bridges and tunnels.
213. Shares of stock in any bank
(other than national bank)
doing business in this State,
how valued and assessed.
Distilled Spirits.
214 Taxation upon.
215. Distillers to report to tax com-
missioner.
216. Valuation of such spirits to be
made by State tax commis-
sioner and mailed to appeal
tax court and county com-
missioners; duty of county
commissioners and mayor
and city council of Baltimore
to impose State tax thereon.
217. Appeal by distiller from valua-
tion.
218. Quarterly reports of the deliv-
ery of such spirits to be made
by distiller.
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219. Spirits shall not be removed
until tax is paid.
220. Making false report; penalty.
221. All necessary information
must be given by distillers;
penalty for refusal.
222. Person paying tax on such
spirits shall have lien thereon.
223. Reports and returns must con-
tain description of such
spirits.
224. Tax commissioner to prescribe
forms and blanks for such
reports and returns.
State Auditor.
225. Appointment; salary; bond of.
226. Duties; bond of officers liable.
227. Books and account of officers
to be produced before; pen-
alty.
228. May be removed from office for
failuie to make annual report.
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State and County Taxes.
1888, art. 81, sec. 1. 1860, art. 81, sec. 1. 1841, ch. 23. 1874, ch 483,
sec. 1. 1896, ch. 120.
1. All State and county taxes and all municipal taxes shall
be levied upon the assessments made in conformity with the
provisions of this article and in conformity with all laws
relating to revenue and taxes and not embraced in this article.
Appeal Tax Court v. Western Md. R. R. Co.—Same v. Union R. R. Co.,
50 Md. 276.
Valuation and Assessment.
Ibid, sec. 2. 1860. art. 81. sec. 2. 1841, ch. 23, sec. 1. 1852. ch. 337. sec. 1.
1874, ch 483, sec. 2. 1880, ch. 122. 1888, ch. 242. 1890, ch. 491.
1892, ch. 704. 1896, ch. 120. 1896, ch. 143. 1900, ch. 320.
1904, ch. 212,
2. All interests, shares or proportions owned by residents
of this State in all ships or other vessels, whether such ships
or other vessels be in or out of port, are and shall be valued
and assessed for the purpose of State, county and municipal
taxation to the respective owners thereof in the county or city
in the State in which said owner or owners shall respectively
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