1882 REVENUE AND TAXES. [ART. 81

or greater taxation than the same, or the owner or owners
thereof, would be if the said shares of stock were shares of
stock in a national bank located in this State.

Distilled Spirits.

1892, ch. 704, sec. 1.

214. There shall be levied and collected upon all distilled
spirits in this State as personal property the same rate of taxa-
tion which is imposed by the laws of the State on other prop-
erty for State and county purposes.

Monticello Co. v. Baltimore City, 90 Md. 416. Gittings v. Baltimore City,
92 Md. 425. Fowble v. Kemp, 92 Md. 632. Carstairs v. Cochran, 95 Md.
498.

Ibid. sec. 2.

215. For the purpose of such assessment and collection it
is hereby made the duty of each distiller, and of every owner or
proprietor of a bonded or other warehouse, in which distilled
spirits are stored and of every person or corporation having
custody of such spirits to make report to the State tax com-
missioner 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
representing the taxable distilled spirits for such year; pro-
vided, however, that the same distilled spirits shall not be taxed
twice for the same year.

Ibid.

1892, ch. 704, sec. 3. 1900, ch. 320.

216. 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 cor-
porate body and having snares 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