252 ARTICLE 2B

moved from the place of business or warehouse of the manufacturer or
wholesaler, or delivered to any retail dealer in this State, and the payment
of such taxes shall be evidenced as hereinafter provided The taxes im-
posed by this section shall also apply to such alcoholic beverages as are
sold at county liquor stores or dispensaries The tax at the rate of One
Dollar and Twenty-five Cents ($1 25) per gallon as herein provided
shall be applicable to all such alcoholic beverages which do not contain
a greater percentage of alcohol than the standard of proof provided by
Title 26, Chapter 18, Section 1158 of the United States Code Annotated,
and whenever any such alcoholic beverages shall contain any alcohol in
excess of the standard of proof therein provided, the rate of taxation shall
be increased proportionately Any religious unincorporated association or
any religious corporation affiliated with and recognized by a generally
acknowledged religious faith who shall buy for use any wine for sacra-
mental purposes on which wine the tax imposed by this sub-title or any
amendments thereto shall have been paid, shall be reimbursed and repaid
the amount of such tax paid by said purchaser, upon presenting to the
State Comptroller a statement accompanied by the original invoices show-
ing such purchase, which statement shall set forth the total amount of such
wine so purchased by such purchaser for sacramental purposes and shall
be sworn to by such purchasers before a notary public or other officer em-
powered to administer oaths, and said Comptroller, upon the presentation
of such statement and such vouchers, shall cause to be repaid to such
purchasers from the taxes collected on wines the said taxes so paid on
wines purchased for sacramental purposes as aforesaid provided, that ap-
plications for refunds as provided herein must be filed with the Comp-
troller within ninety (90) days from the date of purchase or invoice

This section held valid and not burdensome on interstate commerce because of pro-
vision allowing seller to retailers within State to credit excise tax as against sales tax,
tax held not to be oppressive or excessive Oldetyme Distillers, Inc, v Gordy, 17 F
Supp 424 (Decided Dec 1936)

This section referred to in construing sec 54 Abramson v State, 167 Md 533

1936 (Special Sess ), ch 10, sec 37A 1937, ch 231 1937 (Special Sess ), ch 11, sec 37A

1939, ch 277, sec 37A

49 (Taxation—Tax on Beer ) There shall be levied and collected on
all beer as defined in this Article, sold or delivered by any manufacturer
or wholesaler to any retail dealer, in this State, a tax at the rate of three
cents (3c) per gallon, which tax shall be paid by the manufacturer or
wholesaler to the Comptroller for the use of the State of Maryland, at the
end of each calendar month, accompanied by a statement under oath on
forms prescribed by the Comptroller, of all beer so sold or delivered in
this State during said month unless said tax has been paid before delivery
of said beer The tax imposed by this section shall also apply to all beer
sold by County Liquor Stores or Dispensaries

An Code, 1924, sec 38 1933 (Special Sess ), ch 2, sec 38 1935, ch 358, sec 38
1936 (Special Sess), ch 10, sec 38 1937 (Special Sess), ch 11 sec 38

50 (Taxation—Method of Payment ) The Comptroller shall pre-
scribe and furnish suitable certificates or stamps denoting the payment
of the tax imposed by this Article, and shall, by said method or by assess-
ment or otherwise, cause to be collected, the said tax on any fractional
gallon contained in each package, before the removal of such packages
from the place of business or warehouse of the manufacturer or whole-
saler, or delivery to any retail dealer, provided, however, that in the case