640 LAWS OF MARYLAND. [CH. 226

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.

21. The 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 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 hear-
ing, the State Tax Commission shall fix the value of such dis-
tilled spirits for the purpose of taxation under this Article,
and the State Tax Commission shall without 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 Commissioners in the counties
where the distilled spirits are situated, and all distilled spirits
upon the valuation and return so made shall be subject to
State, city and county taxation to the distiller, warehouseman
or custodian, as the case may be, as all other personal property
located within the bounds of the State, city or county. Imme-
diately 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, warehouseman or cus-
todian, as the case may be, the amount of State taxes due
thereon, which taxes shall be collected by him and paid to
the State Treasurer.

22. No distiller, warehouseman or custodian of such dis-
tilled 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 violat-
ing the provisions of this section shall be proceeded against by
the proper officer authorized to receive said taxes by distraint
for the entire amount of the taxes assessed for the current
year, and thereupon all such taxes shall become and be imme-
diately due and collectible by distraint, together with all costs
attending the proceedings.

23. It shall be the duty of all distillers, warehousemen and
others to exhibit all necessary information on oath if required,
to the appeal tax court of Baltimore City, the several boards
of county commissioners in the respective counties where dis-
tilled spirits are situate, and to any authorized officer proceed-