1508 LAWS OF MARYLAND. [CH. 628

Apples, and the commission may make contracts, expend
moneys of the Apple Merchandising Fund and do what-
ever else may be necessary to effectuate the purposes of
this sub-title.

(c) The commission shall have authority to cooperate
with other state, regional, and national agricultural and
horticultural organizations in research, advertising, pub-
licity, education, and other means of promoting the sale
and use of apples, and to expend moneys of the Apple
Merchandise Fund for such purposes.

(d) The commission shall have authority to appoint
a secretary and such other employees as may be necessary,
at salaries to be fixed by the commission. All employees
handling money under this sub-title shall be required to
furnish surety bonds.

69. (Excise Tax). There is hereby levied on all com-
mercial apples grown in Maryland and sold into the chan-
nels of commerce, beginning with the harvest of nineteen
hundred and forty-seven, an excise tax of one cent per
bushel. Such excise tax shall be paid by the grower of
such apples at the time and in the manner hereinafter
provided. The first five hundred bushels of apples sold by
any grower in any one crop season shall be exempt from
the provisions of this section.

70. (Report of Apples Sold). Every grower shall
submit to the commission not later than December thirty-
first of each year a signed and sworn statement of all
commercial apples sold by him during the preceding crop
season. Such apples shall be reported on forms prescribed
and furnished by the commission. Any grower who sells
commercial apples of the preceding year's production after
December thirty-first shall file a signed and sworn state-
ment with the commission not later than May thirty-first
showing such apples so sold by him.

71. (Time of Payment of Excise Tax). The excise
tax levied by this sub-title shall be due and payable as
follows: Fifty per centum not later than December thirty-
first of each year; the balance not later than May thirty-
first of the following year. Any commercial apples of a
crop season which are sold after May thirty-first of the
following year shall be reported to the commission and
the excise tax paid thereon within twenty days after the
end of the month in which such sale was made. Such excise
tax shall be paid to the Maryland State Apple Commission