HARRY W. NICE, GOVERNOR. 25

the immediate preservation of the public health and safety,
and having been passed by a yea and nay vote, supported
by three-fifths of all the members elected to each of the
two Houses of the General Assembly, the same shall take
effect from the date of its passage.

Approved April 2, 1936.

CHAPTER 10.

AN ACT to repeal and re-enact, with amendments, Sec-
tions 38 and 41 of Article 2B of the Annotated Code of
Maryland (1935 Supplement) title "Alcoholic Bever-
ages, " sub-title "Excise Tax, " and to add three new sec-
tions to said Article, said three sections to be known as
Sections 37A, 38A and 41A, and to follow immediately
after Sections 37, 38 and 41 respectively of said Article,
providing for the levying and collection of a tax on beer
as defined in said Article, at the rate of two and seven-
sixteenths cents (2 7/160) per gallon for the period from
April 1st, 1936 to March 31st, 1937, requiring manufac-
turers and wholesalers engaged in the business of sell-
ing beer to retail dealers in this State, to furnish bond
to the Comptroller, conditioned upon compliance with
the provisions hereof, and to keep records for a period
of two years, and requiring reports from carriers trans-
porting alcoholic beverages at any time and from time
to time upon written request of the Comptroller, cover-
ing shipments of alcoholic beverages, and providing for
the disposition of the revenue derived from said tax; to
add a new sub-title and two new sections to said Article,
said new sub-title to be known as "Manufacturers Tax on
Distilled Spirits, " and said new sections to be known as
Sections 41B and 41C and to follow immediately after
Section 41A of said Article, providing for the levying
and collection of a tax on the manufacture of whiskey
or other distilled spirits ±or beverage purposes in this
State, at the rate of five cents (5c) per proof gallon, for
the period from April 1st, 1936 to March 31st, 1937,
providing for a credit of the amount of said tax against
the tax imposed by Section 37 of said Article, and pro-
viding for the methods of collecting said tax and impos-
ing penalties for violations of the Act; to add a new
sub-title and a new section to Article 56 of the Anno-
tated Code of Maryland (1935 Supplement) title
"Licenses, " said new sub-title to be known as "Tax on