HERBERT R. O'CONOR, GOVERNOR. 1465

CHAPTER 822.
(Senate Bill 425)

AN ACT to repeal and re-enact, with amendments, Sec-
tions 17 and 19 of Article 81 of the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes",
sub-title "Method of Assessment", and Section 152 (a)
of said Article, sub-title "Forfeiture of Corporate Char-
ters for Non-Payment of Taxes", as said Section 152 (a)
was amended by Chapter 912 of the Acts of 1941, pro-
viding for the collection of State taxes by local collec-
tors.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Sections 17 and 19 of Article 81 of the
Annotated Code of Maryland (1939 Edition), title "Reve-
nue and Taxes", sub-title "Method of Assessment", and
Section 152 (a) of said Article, sub-title "Forfeiture of
Corporate Charters for Non-Payment of Taxes", as said
Section 152 (a) was amended by Chapter 912 of the Acts
of 1941, be and they are hereby repealed and re-enacted,
with amendments, to read as follows:

17. As soon as possible after making and assessments
of property whether for purposes of State, County and/or
City taxation, the State Tax Commission shall apportion
such assessments among the counties and/or cities and
shall certify such assessments to the County Commission-
ers of each such county and to the Bureau of Assessment
or other appropriate taxing authority and the collector of
each such city. The County Commissioners of each county
shall immediately certify assessments so certified to them,
to the collector of their county, either by way of inclusion
in the tax rolls provided for in Section 44 of this Article,
or otherwise.

19. 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 dis-
tilled 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 Bureau of Assessment of Baltimore City
and the Board of County Commissioners in the coun-