18 LAWS OF MARYLAND. [CH. 7

The County Commissioners of Baltimore County are here-
by authorized to have and exercise within the limits of Balti-
more County, during the year 1948, the power to levy and
impose a tax on all sales for consumption, except as made
under the residential schedules applicable to Baltimore
County on file with the Public Service Commission of Mary-
land (designated electricity schedules R and RO, gas sched-
ules D and DO) of artificial or natural gas and electricity
delivered in Baltimore County through pipes, wires or con-
duits and on all sales of service for the transmission of
messages by non-residential telephones within the limits of
Baltimore County billed in 1948, provided that such tax
shall not exceed the rate of five per cent (5%) upon the
gross sale price thereof.

Said County Commissioners are hereby authorized to re-
quire every person, firm or corporation making any such de-
liveries or sales within Baltimore County to collect said tax
from the purchasers of said products or services and to pay
the same to the Treasurer of Baltimore County under such
rules and regulations as said County Commissioners may by
Resolution adopt. Provided that such tax shall not apply
to the United States, the State of Maryland or the County
Commissioners of Baltimore County, or any agency of any
of them, nor shall it apply to churches, hospitals, charitable
institutions and other non-profit organizations.

The County Commissioners of Baltimore County are here-
by authorized to levy and impose a tax to be paid and
collected on all cigarettes, cigars, smoking tobacco and chew-
ing tobacco possessed or held in Baltimore County by any
person, firm or corporation for sale on and after January 1,
1948 and during the year 1948, not to exceed the following
rates or amounts:

(a) On cigarettes: One Cent (1c) for each twenty cigarettes or fractional part thereof, (b) On cigars:	(20)
Class 1. Selling at retail for less than Seven Cents (7c) each ......................	None
Class 2. Selling at retail for not less than Seven Cents (7c) each and not more than Fif- teen Cents, ( 15c) ....................	.01
Class 3. Selling, at retail for more than Fifteen Cents (15c) each and not more than
Thirty Cents (30c) .................. Class 4. Selling at retail for more than Thirty	.02
Cents (30c) each .....................	.03
(c) On each package of smoking tobacco, a tax of One
Cent (1c) on each Twenty Cents (20c), or a frac- tional part thereof of the retail selling price.