ART. 81] DISTILLED SPIRITS. 1883

court of Baltimore city and to the board of county commis-
sioners 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 taxation, as all other per-
sonal 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 Baltimore are
directed and required in making their annual levies to impose
upon the spirits so returned and valued by the State tax com-
missioner the State taxes as the same are prescribed by law.

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.

1900, ch. 320, sec. 12

217. 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 162.

Ibid.

1892, ch. 704, sec. 4.

218. It shall be the duty of the distiller, owner or custo-
dian, as hereinafter indicated and described, to make quarterly
reports on the first days of January, April, July and October
in each year between the first and fifth days of such months,
showing 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 commis-
sioner 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 of county commissioners of those coun-
ties in which distilleries are situate; and said distiller, owner
or custodian shall also at the same time he makes a delivery
report to the tax commissioner make said report in duplicate
to the collector or other proper officers designated by law to
receive and collect taxes for the county or city in which such
distillery is situate, and shall in each case, along with said
report to the collector, make a remittance and payment of the
tax upon such distilled spirits which shall be accounted for by
said officer as other State and county taxes are accounted for.

Ibid

Ibid. sec. 5.

219. No distiller, owner or custodian of such distilled
spirits shall permit the same to go from his possession or
control without the report and payment of tax hereinbefore
provided for, and any person or persons or corporations