LICENSES. 695

by this sub-title, whether such person is a manufacturer, producer, whole-
saler, jobber or retailer.

(e) The word "price" means the price to the ultimate consumer or user
without any deductions on account of the cost of the property sold, the cost
of materials used, losses or any other expense whatsoever. In the case
of sales in which the consideration is paid or to be paid partly in money
aid partly in other tangible personal property, the price shall be only
that part paid and to be paid in money

(f) The word "Comptroller" means the Comptroller of the State of
Maryland.

(g) The word "consumer" means the purchaser at final sale or the user
of any tangible personal property subject to the tax imposed by this sub-
title.

(h) The words "tangible personal property" shall now include gas,
(artificial or natural) electricity, water or steam.
See notes to sec. 72B.

1935, ch. 188, sec. 72B.

72B. For the privilege of engaging in the business of selling tangible

personal property at retail, there is hereby imposed upon every person

engaging in such business a license fee or tax, in addition to all other

fees or taxes imposed by law, at the rate of one per centum of the gross

receipts of any such person, on or after April 1st, 1935, to and including

March 31st, 1936, from the sale of all tangible personal property at

retail in this State.

Act imposing gross receipts tax is a revenue measure and courts cannot im-
pose their judgment to that of the Legislature in imposing any tax or on the
fairness of the amount imposed. Act not retroactive and not unconstitutional
for that reason. Jones v. Gordy, Daily Record, July 16, 1935.

1935, ch. 188, sec. 72C.

72C. On or before the tenth day of May, 1935, and on the tenth day
of each calendar month thereafter, every vendor who has made any sales
at retails subject to the tax hereby imposed during the preceding calendar
month, shall make a return to the Comptroller, stating the name of the
vendor, 1 is, her or its address, and the amount of the total selling price of
all tangible personal property so sold, and shall pay the Comptroller the
amount of the tax herein imposed. Such return shall be made on forms,
prescribe d and furnished by the Comptroller and shall contain such other
information as the Comptroller may reasonably require. The said returns
need not be under oath or affirmation, but any false statement contained
in said Returns shall be subject to the penalties hereinafter provided.
See notes to sec. 72B.

1935, ch. 539, sec. 72CC.

72CC. In addition to the charges prescribed by Sections 202 and 203A
of Article 56 of the Code of Public General Laws of Maryland (1929