812 LAWS OF MARYLAND. [CH. 411

25A. GENERAL REGULATIONS, SALES TO FEDERAL RESERVA-
TIONS. The provisions of this Article shall not be construed
to prevent the sale and delivery of alcoholic beverages by
manufacturers and wholesalers to persons permitted by
proper authority or authorities of the United States to sell
alcoholic beverages on a Federal Reservation in this State,
provided the taxes provided for in Sections 37 and 37A of
this Article have been paid before any such alcoholic bever-
ages are removed from the place of business or warehouse of
the manufacturer or wholesaler.

37. TAXATION—TAX ON WINES AND LIQUORS. There shall
be levied and collected on all distilled spirits and other alco-
holic beverages except beer and wine sold or delivered by a
manufacturer or wholesaler to any retail dealer in this State,
a tax at the rate of One Dollar and ten cents ($1. 10) 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
Comptroller for the use of the State of Maryland, before any
such alcoholic beverages are removed from the place of busi-
ness or warehouse of the manufacturer or wholesaler, or
delivered to any retail dealer in this State, and the payment
of such taxes shall be evidenced as hereinafter provided. The
taxes imposed by this section shall also apply to such alco-
holic beverages as are sold at county liquor stores, or dis-
pensaries. The tax at the rate of One Dollar and ten cents
($1. 10) per gallon as herein provided shall be applicable to
all such alcoholic beverages which do not contain a greater
percentage of alcohol than the standard of proof provided
by Title 26, Chapter 5, Section 243 of the United States Code
Annotated, and whenever any such alcoholic beverages con-
tain any alcohol in excess of the standard of proof therein
provided, the rate of taxation shall be increased proportion-
ately. Any religious unincorporated association or any re-
ligious corporation affiliated with and recognized by a gen-
erally acknowledged religious faith who shall buy for use
any wine for sacramental purposes on which wine the tax
imposed by this sub-title or any amendments thereto shall
have been paid, shall be reimbursed and repaid the amount
of such tax paid by said purchaser, upon presenting to the
State Comptroller a statement accompanied by the original
invoices showing such purchase, which statement shall set
forth the total amount of such wine so purchased by such
purchaser for sacramental purposes and shall be sworn to by
such purchasers before a Notary Public or other officer em-
powered to administer oaths; and said Comptroller, upon
the presentation of such statement and such vouchers, shall
cause to be repaid to such purchasers from the taxes col-