HARRY W. NICE, GOVERNOR. 27

said Article, said new sections to be known as Sections
37A, 38A and 41A, to follow immediately after Sections
37, 38 and 41, respectively, and all to read as follows:

37A. TAXATION-TAX ON BEER. There shall be
levied and collected on all beer as defined 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 7/16^) per gallon, for the period
from April 1st, 1936 to March 31st, 1937, which 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 Comptroller, of all beer so sold
or delivered in this State during said month. The tax im-
posed by this section shall also apply to all beer sold by
County Liquor Stores or Dispensaries.

38. TAXATION-METHOD OF PAYMENT. The
Comptroller shall prescribe and furnish suitable certifi-
cates or stamps denoting 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 re-
moval of such packages from the place of business or ware-
house of the manufacturer or wholesaler, 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 after sale or delivery to any retail dealer, in the
manner and at the time prescribed by Section 37A 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, when-
ever, in his judgment, such action is necessary to prevent
frauds or evasions, and to prescribe such rules and regu-
lations 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 penally of one thousand dollars ($1, 000. 00).