FRANK BROWN, ESQUIRE, GOVERNOR.

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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 ;

provided, however, that the same distilled spirits shall not

be taxed twice for the same year.

SEC. 3. And be it enacted, That the said Tax Commis-

Tax com-

sioner upon receiving said report, shall fix the value of said

missioners

spirits for the purpose of taxation under this act, and when-

to fix
value.

ever the spirits are distilled by persons doing business as a

corporate body and having shares of capital stock, the val-

uation 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 Court of Baltimore City, and to the

board of county commissioners in the counties where dis-

tilleries are situate and all distilled spirits upon the valua-

tion and return so made, shall be subject to municipal and

county taxation as all other personal property located within

the bounds of any county ; and the county commissioners of

the counties where distilleries are situate, 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 Commissioner the

State taxes as the same are prescribed by law.

SEC. 4. And be it enacted, That it shall be the duty of the

distiller, owner or custodian, as hereinafter indicated and

To make
quarterly

described to make quarterly reports on the first days of

reports

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 commissioners 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 counties 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 commissioners make said report in duplicate to the col-

lector or other proper officers designated by law to receive

and collect taxes for the county or city in which such dis-

tillery 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 what shall be accounted

for by said officer as other State and county taxes are

accounted for. 60