576 LAWS OF MARYLAND. [CH. 214

spirits are stored and of every person or corporation having-
custody of such spirits to make report to the State Tax Com-
mission on or before the first day of March in each and every
yean of all the distilled spirits on hand as of the first day of
January preceding, and the tax for the ensuing year from the
said first day of January shall be levied and paid on the amount
of distilled spirits so ini hand as representing the taxable dis-
tilled spirits for such year; provided, however, that the same
distilled spirits shall not be taxed twice for the same year.

220. The said State Tax Commission upon receiving said re-
port shall, within thirty days thereafter, due notice of the time
and place having been given by them, grant unto the said dis-
tiller, owner, proprietor or custodian a hearing on the question
as to what value shall be placed on the distilled spirits so re-
ported, and thereupon, within ten days after such hearing, the
said State Tax Commission 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 corporate body and having shares of cap ual stock, the valua-
tion by the State Tax Commission 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 the such valuation put upon said stock as not to produce
double taxation; and the said State Tax Commission shall with-
out delay, transmit and certify the said valuation by mail to
the Comptroller of the Treasury, and also to the Appeal Tax
Court of Baltimore City and the Board of County Commission-
ers in the counties where the distilleries are situated, and all
distilled spirits upon the valuation and return so made shall be
subject to State, municipal and county taxation as all other per-
sonal property located within the bounds of the State, city or
county. Immediately upon receipt of the certification of the
valuation of such distilled spirits by the Comptroller of the-
Treasury it shall be his duty to collect from each distiller the
amount of State taxes due thereon, which taxes shall be col-
lected by him and payable to the State Treasurer as is now or
may hereafter be prescribed for the payment of taxes by cor-
porations of this State.

SEC. 2. And be it enacted, That this Act shall take effect June-
1st, 1918.

Approved April 10th, 1918.