808 LAWS OF MARYLAND. [CH. 411
CHAPTER 411.

AN ACT to repeal and re-enact with amendments Section 1,
Sub-section (1) of Section 3 and Section 21 of Article 2B
of the Annotated Code of Maryland (1935 Supplement), title
"Alcoholic Beverages", sub-title "Classes of Licenses", and
Section 37 of said Article, sub-title "Excise Tax", and to add
a new section to said Article, said new section to be known
as Section 25A, and to follow immediately after Section 25
of said Article, providing for a change in the definition of
the words "license holder", prohibiting a distiller from
manufacturing, rectifying, blending or bottling alcoholic
beverages in the name of another person unless such person
is the holder of a manufacturer's license in this State, and
providing for the taxing of alcoholic beverages delivered to
property ceded to the Federal Government.

SECTION 1. Be it enacted 'by the General Assembly of Mary-
land, That Section 1, Sub-section (1) of Section 3, and Section
21 of Article 2B of the Annotated Code of Maryland (1935
Supplement), title "Alcoholic Beverages", sub-title "Classes
of Licenses", and Section 37 of said Article, sub-title "Excise
Tax", be and they are hereby repealed and re-enacted with
amendments, and that a new section be and it is hereby added
to said Article, said new section to be known as Section 25A
to follow immediately after Section 25 of said Article, and all
to read as follows:

DEFINITIONS. (1) The words "alcoholic beverages" when
used in this Act shall be construed to include alcohol, brandy,
whiskey, rum, gin, beer, ale, porter, stout wine, and cider, and
in addition thereto, any spirituous, vinous, malt or fermented
liquor, liquids and compounds of whatever name called, con-
taining one-half of one percentum or more of alcohol by vol-
ume, which are fit for beverage purposes, provided that the
foregoing definition shall not extend to wine and cider when
manufactured for home consumption and which are not sold
by the maker or manufacturer, nor to alcohol used exclusively
' for the manufacture of medicinal, antiseptic or toilet prepara-
tions, flavoring extracts and other preparations unfit for
beverage purposes.

(2) The word "person" shall mean and include natural per-
sons, associations, co-partnerships and corporations.

(3) The word "manufacturer" shall mean any "person"
operating a plant or place of business within this State, for
distilling, brewing, fermenting, blending, rectifying or bot-
tling any "alcoholic beverage".

(4) The word "wholesaler" shall mean any "person" who