HARRY W. NICE, GOVERNOR. 31

thereof, in addition to all other license fees and taxes pro-
vided by law, at the rate of five cents (5c) on each
proof gallon of whiskey or other spirits distilled for
beverage purposes in this State, and at a like rate
upon all fractional parts of such proof gallon. Said
tax shall be due and payable monthly, and every person
liable for the tax shall on or before the tenth day of May,
1936, and on or before the tenth day of each calendar
month thereafter, make a proper return to the Comptroller
of the tax due for the preceding month and remit to the
Comptroller the required tax. Provided, however, that
any manufacturer or wholesaler selling or delivering any
distilled spirits to retail dealers within the State of Mary-
land upon which the tax imposed by this sub-title has been
paid, shall be entitled to credit therefor as against the tax
due under Section 37 of this Article.

41C. POWERS AND DUTIES OF COMPTROLLER-
PENALTIES. In enforcing the provisions of this sub-
title, the Comptroller shall have and exercise all of the
powers in regard to the administration and collection of
the tax imposed by this sub-title, conferred upon him by
any of the other provisions of this Article. Any manu-
facturer violating any of the provisions of this Act shall
be subject to the suspension or revocation of his license by
the Comptroller, and in addition thereto shall be guilty of
a misdemeanor and liable to the penalties prescribed by
Article 51 of this Article. All sums collected under this
sub-title shall be paid by the Comptroller into the "State
Fund for Aid to the Needy, " and disbursed therefrom in
the manner and for the purposes prescribed by law.

SEC. 3. And be it further enacted, That a new sub-title
and a new section be added to Article 56 of the Annotated
Code of Maryland (1935 Supplement), title "Licenses";
said new sub-title to be known as "Tax on Admissions, "
and said new section to be known as Section 73, to follow
immediately after Section 72Q of said Article, and to read
as follows:

"TAX ON ADMISSIONS"

73. There shall be levied and collected from April 1,
1936 to March 31, 1937, a tax at the rate of one per centum
(1%) of the gross receipts of every, person, firm or cor-
poration operating any place of amusement within this
State from the sale of admission tickets, cash admissions,
charges or fees to any show, athletic event, contest, game,