688 LAWS OF MARYLAND. [CH. 258
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 hearing, the State
Tax Commission shall fix the value of such distilled 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. Immediately upon receipt
of the certification of the valuation of such distilled spirits by
the Comptroller of the Treasurer it shall be his duty to collect
from each distiller, warehouseman or custodian, 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;
and the amount of taxes due thereon shall be payable, without
interest, at any time on or before August first of such. year,
provided the account for same is mailed by the Comptroller to
the taxpayer on or before July first; and if the account shall not
be mailed until after July first, the same shall be payable, with-
out interest, at any time within thirty days after the mailing
of the account; and if the amount of such state taxes due there-
on shall not be paid on or before August first, or within thirty
days after the mailing of the account, as above provided, the
said tax shall thereafter bear interest at the rate of one-half
per cent, for each month or fraction of a month; and if such
tax be not paid before the first day of December following, a
penalty of five per cent, on the amount thereof shall be added.
SEC. 2. And be it further enacted, That this Act shall take
effect on June 1st, 1931.
Approved April 17, 1931.
CHAPTER 258.
AN ACT to repeal and re-enact, with amendments, Section
8(b) of Article 81 of the Code of Public General Laws of
Maryland, title "Revenue and Taxes, " as said Article was
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