ALCOHOLIC BEVERAGES 253

of the tax on beer, the Comptroller shall cause said tax to be collected be-
fore delivery or consumption in this State, in the manner and at the time
prescribed by Section 27A ¹ of this sub-title, and the payment of the tax
shall be evidenced in such manner as the Comptroller may determine;
and the Comptroller is empowered to prescribe such other methods, and/or
devices, for the assessment, evidencing of payment and/or collection of the
said tax, in addition to or in lieu of the methods and devices hereinbefore
set forth, whenever, in his judgment, such action is necessary to prevent
frauds or evasions, and to prescribe such rules and regulations as he may
deem necessary to make such methods and/or devices effective and to se-
cure the payment of all such taxes.

1937 (Special Sess. ), ch. 11, sec. 38A. 1936 (Special Sess. ), ch. 10, sec. 38A.

51. Every manufacturer or wholesaler engaged in the business of sell-
ing or delivering beer to retail dealers in this State shall file with the
Comptroller a bond in the minimum penalty of one thousand dollars
($1, 000. 00). Such bonds shall be in such form as may be approved by the
Comptroller, shall be executed by a Surety Company, duly authorized to
do business in this State, and shall be conditioned upon the prompt pay-
ment to the Comptroller of any and all taxes due upon said sales or de-
liveries, together with any and all penalties or interest thereon, and gen-
erally upon the faithful compliance with the provisions of this sub-title.

In the event that the beer tax paid to the Comptroller in any one month
shall exceed the amount of such bond, such manufacturer, or wholesaler
shall, upon the written demand of the Comptroller, file an additional bond
in the same manner and form with a Surety Company thereon as herein-
before provided, in an amount not less than the amount of such excess,
but the total amount of bond required of any manufacturer or wholesaler,
including the bond required under the preceding paragraph of this sec-
tion, shall in no case exceed the sum of twenty thousand dollars ($20, 000. )

Every manufacturer or wholesaler engaged in the business of selling
or delivering wines and liquors shall file with the Comptroller a bond
in the minimum penalty of five thousand dollars ($5, 000. 00). Such a bond
shall be in such form as may be approved by the Comptroller, shall be
executed by a Surety Company duly authorized to do business in this
State, and shall be conditioned upon the payment of all taxes, penalties
and interest imposed by this Article upon the sale or delivery of wines
and liquors, and generally upon the faithful compliance with the provi-
sions of this Article.

In the event that liability upon any bond required by this section shall
be discharged or reduced, whether by judgment rendered, payment made
or otherwise, or if in the opinion of the Comptroller any surety on the
bond theretofore given shall have become unsatisfactory or unacceptable,
then the Comptroller may require the filing of a new bond with satisfac-
tory sureties in the same amount, failing which the Comptroller shall
forthwith cancel the license certificate of said manufacturer or wholesaler;
if such new bond shall be furnished as above provided, the Comptroller
shall cancel and surrender the bond for which such new bond shall be
substituted.

Any surety on any bond furnished hereunder shall be released and dis-
charged from any and all liability to the State of Maryland accruing on

¹ Evidently sec. 37A (49 in this Code) was intended.