426 LAWS OF MARYLAND. [CH. 231

CHAPTER 231.

AN ACT to repeal and re-enact with amendments Sections STA
and 41B of Article 2B of the Annotated Code of Maryland
(1935 Supplement), title "Alcoholic Beverages", sub-titles
"Excise Tax" and "Manufacturers' Tax on Distilled
Spirits", as said sections were enacted by Chapter 10 of the
Acts of the Special Session of 1936; to repeal and re-enact
with amendments Section 73 of Article 56 of the Annotated
Code of Maryland (1935 Supplement), title "Licenses", sub-
title "Tax on Admissions", as said section was enacted by
Chapter 10 of the Acts of the Special Session of 1936; and
to repeal and re-enact with amendments Section 212 of
Article 81 of said Annotated Code, title "Revenue and
Taxes", sub-title "Tax on Toilet Articles and Cosmetics", as
enacted by Chapter 10 of the Acts of the Special Session of
1936, to extend the time for the levying and collection of the
excise tax on beer, the manufacturers' tax on distilled
spirits, the tax on admissions and the tax on toilet articles
and cosmetics, all of said taxes being for the purpose of
raising revenue for Aid to the Needy.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section STA and 41B of Article 2B of the Annotated
Code of Maryland (1935 Supplement), title "Alcoholic Bev-
erages", sub-titles "Excise Tax" and "Manufacturers' Tax on
Distilled Spirits", as said sections were enacted by Chapter 10
of the Acts of the Special Session of 1936, be and they are
hereby repealed and re-enacted with amendments, to read as
follows:

3TA. TAXATION—TAX ON BEER. There shall be levied and
collected on all beer as defined in this Article, sold or delivered
by any manufacturer or wholesaler, to any retail dealer, in
this State, a tax at the rate of two and seven-sixteenths
(2 T/16c) per gallon, for the period from April 1st, 1936 to
May 31st, 193T, which shall be paid by the manufacturer
or wholesaler to the Comptroller for the use of the State
of Maryland, at the end of each calendar month, accompanied
by a statement under oath on forms prescribed by the Comp-
troller, of all beer so sold or delivered in this State during
said month. The tax imposed by this section shall also apply
to all beer sold by County Liquor Stores or Dispensaries.

MANUFACTURERS TAX ON DISTILLED SPIRITS.

41B. TAXATION—MANUFACTURE OF DISTILLED SPIRITS. There
shall be levied and collected for the privilege of engaging in
the business of manufacturing whiskey or other distilled spirits