ALCOHOLIC BEVERAGES 251

An Code, 1924, sec 34 1933 (Special Sess), ch 2, sec 34

45. (General Regulations—Inspections of Buildings and Premises of
Licensees ) The Comptroller, his duly authorized deputies, inspectors and
clerks, the Board of License Commissioners of the County or the City in
which the place of business is located, its duly authorized agents and
employees, and any peace officer of such county or city, or any of them,
shall be fully authorized to inspect and search, without warrant, at all
hours, any building and premises in which any alcoholic beverages are
authorized to be manufactured or sold under the provisions of this Article,
and any evidence discovered during any such inspections shall be admis-
sible in any prosecution for the violation of the provisions of this or any
other Article, or upon any hearing for a revocation, suspension or restric-
tion of the license of the person who has obtained a license to manufacture
or sell alcoholic beverages in such building or premises.
This section referred to in construing sec 13 Zukowski v State 167 Md 555
This section referred to in construing Art 35, Sec 36 Sugarman v State, 173 Md 61
This section held as authorizing search and seizure in only that part of building or
premises in the possession of the owner or licensee Miller v State, 174 Md 372

Certain evidence as to lottery tickets secured in search of premises under Secs 13 and
45 of Art 2B admissible and not subject to suppression under Art 35, Sec 5 Wright
v State, Daily Record, Dec 5, 1939

An Code, 1924, sec 36 1933 (Special Sess ), ch 2, sec 36

46. (License Not to Be Issued in Violation of Zoning Laws ) No
license under the provisions of this Article shall be issued in violation of
any zoning rule or regulation as the same may from time to time exist under
and by virtue of any Ordinance or Ordinances passed pursuant to the au-
thority contained in Article 66B of the Code of Public General Laws of
Maryland, and in Baltimore County the Board of License Commissioners
shall not approve any license to sell alcoholic beverages within one and
one-half miles from the corner of 4th and D Streets in Sparrows Point.

1939, ch 486, sec 36A

47. In Anne Arundel County no new license shall be granted to sell
any alcoholic beverage on any premises located within one thousand (1000)
feet of a church or school, but the license of any person now holding a
license for any premises located within such distance of a church or school
may be renewed or extended for the same premises. This section shall not
apply to the City of Annapolis.

Excise Tax.

An Code, 1924, sec 37 1933 (Special Sess), ch 2, sec 37 1935, ch 322 1937, ch 411,

sec 37 1939, ch 277, sec 37

48. (Taxation—Tax on Wines and Liquors. ) There shall be levied
and collected on all distilled spirits and other alcoholic beverages except
beer and wine sold or delivered by a manufacturer or wholesaler to any
retail dealer in this State, a tax at the rate of One Dollar and Twenty-five
Cents ($1 25) per gallon and on all wines so sold or delivered a tax at
the rate of Twenty Cents (20c) per gallon, which taxes shall be paid by
the manufacturer, wholesaler or dispensary to the Comptroller for the
use of the State of Maryland, before any such alcoholic beverages are re-