24 LAWS OF MARYLAND. [CH. 11

38. TAXATION — METHOD OF PAYMENT. The Comptroller
shall prescribe and furnish suitable certificates or stamps de-
noting 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 package, before the removal of such packages from the
place of business or warehouse of the manufacturer or whole-
saler, or delivery to any retail dealer; provided, however, that
in the case of the tax on beer, the Comptroller shall cause said
tax to be collected before delivery or consumption in this State,
in the manner and at the time prescribed by Section 27A of
this sub-title, and the payment of the tax shall be evidenced in
such manner as the Comptroller may determine; and the
Comptroller is empowered to prescribe such other methods,
and/or devices, for the assessment, evidencing of payment
and/or collection of the said tax, in addition to or in lieu of
the methods and devices hereinbefore set forth, whenever, in
his judgment, such action is necessary to prevent frauds or
evasions, and to prescribe such rules and regulations as he
may deem necessary to make such methods and/or devices
effective and to secure the payment of all such taxes.

38A. Every manufacturer or wholesaler engaged in the
business of selling or delivering beer to retail dealers in this
State shall file with the Comptroller a bond in the minimum
penalty of one thousand dollars ($1, 000. 00). Such bonds shall
be in such form as may be approved by the Comptroller, shall
be executed by a Surety Company, duly authorized to do busi-
ness in this State, and shall be conditioned upon the prompt
payment to the Comptroller of any and all taxes due upon said
sales or deliveries, together with any and all penalties or in-
terest thereon, and generally upon the faithful compliance
with the provisions of this sub-title.

In the event that the beer tax paid to the Comptroller in
any one month shall exceed the amount of such bond, such
manufacturer, or wholesaler shall, upon the written demand
of the Comptroller, file an additional bond in the same manner
and form with a Surety Company thereon as hereinbefore pro-
vided, in an amount not less than the amount of such excess,
but the total amount of bond required of any manufacturer or
wholesaler, including the bond required under the preceding
paragraph of this section, shall in no case exceed the sum of
twenty thousand dollars ($20, 000. 00).

Every manufacturer or wholesaler engaged in the business
of selling or delivering wines and liquors shall file with the
Comptroller a bond in the minimum penalty of five thousand
dollars ($5, 000. 00). Such a bond shall be in such form as may
be approved by the Comptroller, shall be executed by a Surety