HARRY W. NICE, GOVERNOR. 23

tax on pin ball games and other similar devices, legalizing
the maintenance, possession and operation of the same, and
the award of prizes in merchandise for the operation there-
of; to add a new section to Article 56 of the Annotated
Code of Maryland (1935 Supplement), title "Licenses", said
new section to be known as Section 23B, and to follow
immediately after Section 23A of said Article, imposing a
license tax on music boxes and other similar musical de-
vices; to add a new sub-title and thirty-seven new sections
to Article 81 of the Annotated Code of Maryland (1935
Supplement), title "Revenue and Taxes", said new sub-title
to be known as "Income Tax", said new sections to be
known as Sections 215 to 251, inclusive, and to follow im-
mediately after Section 214; providing for the levy and
collection of an income tax; and to repeal and re-enact with
amendments Section 40A of Article 19 of the Annotated
Code of Maryland (1924 Edition), title "Comptroller", as
said section was enacted by Chapter 10 of the Acts of the
Special Session of 1936, all of said sections relating to the
raising of revenue for "Aid to the Needy" and prescribing
the methods of disbursing the revenues received and the
purposes for which said revenues shall be disbursed; and
providing penalties for the enforcement of the provisions
of this Act.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 37 A, 38, 41, 41 A, 41B and 41C 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 amended or enacted by Chapter 10 of the Acts of the
Special Session of 1936, and Chapter 231 of the Acts of the
Regular Session of 1937, be and they are hereby repealed and
re-enacted with amendments, to read as follows:

37A. TAXATION—TAX ON BEER. There shall be levied and
collected on all beer as denned 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 cents
(2 7/16c) per gallon for the period April 1st, 1936, to Sep-
tember 30, 1939, which tax 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 unless said tax has been paid before the delivery
of said beer. The tax imposed by this section shall also apply
to all beer sold by County Liquor Stores or Dispensaries.