972 LAWS OF MARYLAND. [CH. 501

chased from the Board of Liquor Control for Montgomery
County.

(b) It shall be unlawful for any druggist or apothecary
using or dispensing alcoholic beverages under the provisions
of this Article to use to dispense any such beverages except
those purchased from the Liquor Control Board for Mont-
gomery County. If any person, persons, house, company,
association or body corporate shall violate any of the pro-
visions of this sub-section, he, she, it or they, shall, upon each
and every conviction, forfeit and pay a fine of not less than
one hundred dollars ($100.00) nor more than two thousand
dollars ($2,000.00), and the cost of prosecution and be confined
in the Maryland House of Correction for not less than three
months nor more than two years or both fine and imprison-
ment in the discretion of the Court.

115. WASHINGTON COUNTY. In Washington County
no manufacturer or wholesaler, shall sell any beer to any
retail dealer except for cash on delivery. No suit or action
ex contractu to enforce or collect any claim for credit extended
in violation of this section shall be maintained in this State.

TAXATION

116. WHAT BEVERAGES TAXABLE, (a) All alcoholic
beverages which have come into the possession of a manu-
facturer, wholesaler or beer distributor shall be deemed to
have been sold or delivered in this State and subject to the
excise tax imposed by this sub-title, unless it shall be proved
to the satisfaction of the Comptroller that such alcoholic
beverages have not been sold or delivered in this State.

(b) No tax shall be payable with respect to alcohol or alco-
holic beverages obtained under a Non-Beverage Permit, or
obtained for use on airplanes and ships, as provided in Section
3(c) of this Article.

117. TAX ON WINES AND LIQUORS. There shall be
levied and collected on all distilled spirits and other alcoholic
beverages except beer and wine sold or delivered by a manu-
facturer or wholesaler to any retail dealer in this State, a tax
at the rate of one dollar and twenty-five cents ($1.25) per
gallon and on all wines so sold or delivered a tax at the rate
of twenty cents (20c) per gallon, which taxes shall be paid by
the manufacturer, wholesaler or dispensary to the Comp-
troller for the use of the State of Maryland, before any such
alcoholic beverages are removed from the place of business or
warehouse of the manufacturer or wholesaler, for delivery to
any retail dealer, except Classes E or F, in this State, and