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944
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LAWS OF MARYLAND.
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CHAPTER 703.
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AN ACT to repay to Charles Simon, Jr., and Adolph
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Simon executor of the last will and testament of Johanna
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W. Simon, late of Baltimore City, deceased, taxes paid
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by Mrs. Johanna W. Simon, in her life-time in error.
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WHEREAS, the said Johanua W. Simon, in her life-time,
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Preamble.
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and the firm of Charles Simon & Sons, for ten years from
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1877 to 1886 inclusive, each paid State taxes amounting to
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the sum of one thousand and seventy-five dollars and
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eighty nine cents on the taxable sum of $60,887, which the
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said Johanna W. Simon had loaned said firm of Charles
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Simon & Sons, and the said double State taxes were paid
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in error ; therefor,
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SECTION 1. Be it enacted by the General Assembly of
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Refunding
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Maryland, That the Comptroller of the Treasury is hereby
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taxes.
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authorized and directed to draw his warrant upon the State
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Treasurer in favor of Charles Simon, Jr., and Adolph
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Simon, executors of the last will and testament of Johanna
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W. Simon, for the sum of one thousand and seventy-five
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dollars and eighty-nine cents, being the amount of taxes
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so paid in error to the State of Maryland.
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SEC. 2 And be it further enacted, That this act shall take
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Effective.
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effect from the date of its passage.
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Approved April 7th 181)2.
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CHAPTER 704.
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AN ACT to provide for the assessment and collection of a
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tax upon distilled spirits.
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SECTION 1. Be it enacted by the General Assembly of
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Taxes on
distilled
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Maryland, That there shall be levied and collected upon all
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spirits.
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distilled spirits in this State as personal property the same
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rate of taxation which is imposed by the laws of the State
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on other property for State and county purposes.
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SEC. 2. And be it enacted, That for the purpose of such
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Distillers
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assessment and collection it shall be and is hereby made the
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to report
to tax
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duty of each distiller, and of every owner or proprietor of a
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commis-
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bonded or other warehouse, in which distilled spirits are
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sioners.
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stored and of every person or corporation having custody of
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such spirits, to make report to the State Tax Commissioner
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on the first day of January in each and every year of all
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the distilled spirits on hand at such date, and the tax for
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