WM. PRESTON LANE, JR., GOVERNOR. 17

"County Commissioners", said new section to follow im-
mediately after Section 127A of said Article (as enacted
by Chapter 511 of the Acts of 1943), to be known as
Section 127B, authorizing the County Commissioners of
Baltimore County to have and exercise within the limits
of Baltimore County the power, during the year 1948, to
tax distilled spirits and other alcoholic beverages, except
beer and wine, sold and delivered by a manufacturer or
wholesaler to any retail dealer in Baltimore County; to
tax all sales for consumption on non-residential sched-
ules of artificial or natural gas and electricity delivered
in Baltimore County and all sales of service for the
transmission of messages by non-residential telephones
within the limits of Baltimore County billed in 1948;
to tax all cigarettes, cigars, smoking tobacco and
chewing tobacco possessed or held in Baltimore County
by any person for sale during the year 1948; and
to authorize the County Commissioners of Baltimore
County to provide during the year 1948 for the licensing
of, and the payment of fees for keeping, maintaining or
operating certain shuffle boards, musical, vending, claw
and pin ball machines and other similar devices; author-
izing the County Commissioners of Baltimore County to
establish by Resolution such rules and regulations as may
be necessary for the exercise of said powers and the collec-
tion of said taxes and license fees; providing penalties
for the violation of such rules and regulations, and pro-
viding for a referendum on the question as to whether the
County Commissioners shall continue to have such powers
for the years 1949, 1950 and 1951.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be added to Article 3 of the Code
of Public Local Laws of Maryland (1930 Edition), title
"County Commissioners", said new section to follow im-
mediately after Section 127A of said Article (as enacted
by Chapter 511 of the Acts of 1943), to be known as Section
127B and to read as follows:

127B. The County Commissioners of Baltimore County
are hereby authorized to have and exercise within the limits
of Baltimore County, during the year 1948, the power to tax
distilled spirits and other alcoholic beverages, except beer
and wine, sold or delivered by a manufacturer or wholesaler
to any retail dealer in Baltimore County, providing that
such tax shall not exceed the sum of Fifty Cents (50c) per
gallon and to tax such beverages in the hands of retailers on
January 1, 1948, providing that such tax shall not exceed
the sum of Fifty Cents (50c) per gallon.