WM. PRESTON LANE, JR., GOVERNOR. 449

Treasury Department of the United States relative to any
person.

(g) To employ and fix the compensation of such assist-
ants, deputies, auditors, investigators, clerks, stenogra-
phers and other employees as he deems necessary for the
administration and enforcement of this sub-title. For the
purposes of this sub-section, the terms, conditions and limi-
tations contained in Article 64-A, known as the Merit Sys-
tem, shall be inapplicable and of no force and effect until
July 1, 1948; provided, however, that persons employed
as provided in this sub-section who shall be thus employed
on July 1, 1948, and who shall have been so employed for
at least six months prior thereto shall be considered a part
of and shall hold their positions in accordance with Article
64-A, known as the Merit System.

(h) To employ in the collection of the tax whenever
practicable tokens or prepaid receipts and to sell the same
to vendors for use by them, it being hereby declared to be
the Legislative intent the use of tokens or prepaid receipts
be availed of to the greatest possible extent.

GENERAL PROVISIONS

302. Except in accordance with proper judicial order,
or as otherwise provided by law, it shall be unlawful for
the Comptroller or any deputy, agent, auditor or other
officer or employee to divulge or make known in any man-
ner the amount of sales, the amount of tax paid or any
other particulars set forth or disclosed in any return
required by this sub-title. Nothing herein contained shall
be construed to prohibit the publication of statistics so
classified as to prevent the identity of particular reports
or returns and the items thereof, or the inspection by the
legal representatives of the State of the report or return
of any taxpayer who shall apply for a review or appeal
from any determination or against whom an action or
proceeding is about to be instituted or has been instituted
to recover any tax or penalty imposed by this sub-title.
Reports and returns shall be preserved for two years and
thereafter until the Comptroller orders them to be de-
stroyed.

303. When any person is engaged in two or more forms
of business in which sales at retail taxable under the pro-
visions of this sub-title are made, such person may, upon
the consent of the Comptroller, file a consolidated return
covering all of his business activities.

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