30 LAWS OF MARYLAND. [CH. 10

any time and from time to time, upon written request of
the Comptroller, report under oath on forms prescribed by
the Comptroller, all such consignments or deliveries of alco-
holic beverages, for such period as the Comptroller may
specify. If required by the Comptroller, such reports shall
show the name and address of the person to whom the
deliveries of alcoholic beverages have actually and in fact
been made, the name and address of the original consignee,
if alcoholic beverages have been delivered to any other than
the originally named consignee, the point of origin, the
point of delivery, the date of delivery and the number and
initials of each car, if shipped by rail, the name of the boat,
barge or vessel, if shipped by water, the license number of
each truck, if shipped by motor truck, or if delivered by
other means, the manner in which such delivery was made,
the kind of alcoholic beverages and the number of gallons
thereof contained in any such shipment or shipments and
such other additional information relative to shipments as
the Comptroller may require. Nothing herein shall be con-
strued to authorize the consignment of alcoholic beverages
from any point outside of the State to points within the
State of Maryland, to any person except the holder of a
manufacturer's or wholesaler's license, duly issued under
the provisions of this sub-title.

All revenue received from the excise tax on beer shall
be paid into a special account in the Treasury, known as
the "State Fund for Aid to the Needy" and disbursed
therefrom for the purposes and in the manner prescribed
by law.

SEC. 2. And be it further enacted, That a new sub-
title and two new sections be, and they are hereby added
to Article 2B of the Annotated Code of Maryland (1935
Supplement), title "Alcoholic Beverages, " 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, to follow immediately after Section 41A of
said Article, and to read as follows:

"MANUFACTURERS TAX ON DISTILLED SPIRITS"

41B. TAXATION —MANUFACTURE OF DIS-
TILLED SPIRITS. There shall be levied and collected
for the privilege of engaging in the business of manufac-
turing whiskey or other distilled spirits for beverage pur-
poses, on and after April 1st, 1936, to and including March
31st, 1937, an excise tax payable by the manufacturer