WM. PRESTON LANE, JR., GOVERNOR. 973

the payment of such taxes shall be evidenced as hereinafter
provided. The taxes imposed by this section shall also apply
to such alcoholic beverages as are sold at county liquor stores
or dispensaries. The tax at the rate of one dollar and twenty-
five cents ($1.25) per gallon as herein provided shall be ap-
plicable to all such alcoholic beverages which do not contain
a greater percentage of alcohol than the standard of proof
provided in the Internal Revenue Code, TJSCA, Title 26,
Chapter 26, Section 2809, and whenever any such alcoholic
beverages shall contain any alcohol in excess of the standard
of proof therein provided, the rate of taxation shall be in-
creased proportionately.

118. TAX ON BEER, (a) There shall be levied and col-
lected on all beer sold or delivered by (1) any non-resident
dealer to a wholesaler, and (2) any manufacturer to a whole-
saler or retail dealer in this State, a tax at the rate of three
cents (3(5) per gallon, which tax shall be paid to the Comp-
troller (1) by the non-resident dealer before shipping or de-
livering the beer into Maryland, and (2) by the holder of a
manufacturer's license in this State for all beer sold or de-
livered for consumption in this State, by the tenth day of each
calendar month, accompanied by a statement under oath on
forms prescribed by the Comptroller, of all beer so sold or
delivered in this State during the previous month unless such
tax has been paid before delivery of said beer, as provided for
in Section 120 of this Article.

(b) The tax imposed by this section shall apply to all beer
purchased and sold by county liquor stores or dispensaries.

119. COUNTY TAXES ON BEER, (a) GARRETT COUNTY.
In addition to the Maryland tax on beer there shall be levied
and collected on all beer sold or delivered into Garrett County
a tax of two cents (2c) for each 12-ounce container or less and;
five and one-third cents (5 1/3c) for each container in excess of
12 ounces but not in excess of 32 ounces, which additional tax
shall be paid to the Board of County Commissioners of Garrett
County for the general use of the county before any beer shall
be delivered into Garrett County. The payment of such tax
shall be evidenced by the use of tax paid crowns or stamps and
the method to be used shall be approved by the Comptroller.

120. METHOD OF PAYMENT. The Comptroller shall pre-
scribe and furnish suitable certificates or stamps denoting the
payment of the tax imposed by this Article, and shall, by said
method or by assessment or otherwise, cause to be collected,
the said tax on any fractional gallon contained in each pack
age, before the removal of such packages from the place of