1030 ARTICLE 81.

1929, ch. 226, sec. 20,

20. For the purpose of the assessment and collection of ordinary taxes
on distilled spirits, it is hereby made the duty of each distiller, and of
every owner or proprietor of a bonded or other warehouse, in which dis-
tilled spirits are stored and of every person or corporation having custody
of such spirits to make report to the State Tax Commission on or before
the fifteenth day of March in each and every year of all the distilled spirits
on hand as of the first day of January preceding, and the tax for the ensu-
ing year from the said first day of January shall be levied and paid on the
amount of distilled 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.

229. Section 229 (old) referred to in holding art. 56. sec. 183, constitutional
—see notes thereto. Grossfield v. Baughman, 148 Md. 334.

1929, ch. 226, sec. 21. 1931. ch. 257.

21. The State Tax Commission upon receiving said report 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 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 Balti-
more City and the Board of County Commissioners in the counties where
the distilled spirits are situated, and all distilled spirits upon the valua-
tion and return so made shall be subject to State, city and county taxa-
tion 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 Treasurer¹ 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
clue 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 thereon 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.

¹ "Treasury" evidently intended.