HARRY HUGHES, Governor

3089

taxation under this article, and the State Department of
Assessments and Taxation shall without delay, transmit and
certify the said valuation by mail to the department of
assessments 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. The department of assessments of
Baltimore City and the board of county commissioners of each
county shall immediately certify the valuation so certified to
them, to the collector of Baltimore and of their counties,
respectively, either by way of inclusion in the tax rolls
provided for in § 46 of this article, or otherwise.]

[25.

No distiller, warehouseman or custodian of such distilled
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 violating
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 immediately due and
collectible by distraint, together with all costs attending the
proceedings. ]

[26.

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 distilled
spirits are situate, and to any authorized officer proceeding to
execute a distraint or to collect the tax imposed under this
article; and a failure so to do upon demand made shall be deemed
a misdemeanor and subject to indictment, and upon indictment and
conviction shall subject the offender to a fine of not less than
fifty dollars nor more than five hundred dollars.]

[27.

Any warehouseman, custodian or agent paying the tax on
distilled spirits herein provided for shall have a lien upon the
spirits covered by such tax.]

[28.

It shall be the duty of the State Department of Assessments
and Taxation to devise and prescribe such forms and blanks for
reports and returns as may be needed or useful for carrying out
the provisions of §§ 23 to 27, inclusive, of this article.]