HARRY W. NICE, GOVERNOR. 37

cles and Cosmetics, " said new section to be known as Sec-
tion 212, to follow immediately after Section 211 of said
Article, and to read as follows:

212. There shall be levied and collected on all toilet
articles and cosmetics sold at retail within the State of
Maryland, a tax at the rate of 10% of the retail price there-
of for the period from April 1, 1936, to March 31, 1937.
Every person, firm or corporation selling any such articles
or preparations within the State of Maryland, shall pay the
tax hereby levied to the Comptroller, at the end of each
calendar month. The Comptroller is hereby authorized to
make such rules and regulations in regard to the collection
of the tax as may be requisite, and in his discretion may
provide for the issuance of stamps, scrip or otherwise, to
evidence the payment of said tax. Every person, firm or
corporation failing to pay said tax or to comply with the
rules and regulations adopted by the Comptroller shall be
guilty of a misdemeanor and upon conviction thereof, shall
be subject to a fine of $500. 00, or imprisonment for not
more than sixty days, or both fine and imprisonment, in the
discretion of the Court. The term "toilet articles" as used
herein shall include perfumes, essences, extracts, toilet
waters, petroleum jellies, hair oils, pomades, hair dressings,
hair restoratives, hair dyes, tooth and mouth washes, denti-
frices, tooth pastes, aromatic cachous, toilet soaps, toilet
powders and any similar substance, article or preparation
by whatsoever name known or distinguished, used or ap-
plied or intended to be used or applied for toilet purposes;
the term "cosmetics" shall include compounds and prepara-
tions for the care, cleansing or beautification of the skin,
eyes and hands.

SEC. 7. And be it further enacted, That a new section
be and it is hereby added to Article 19 of the Annotated
Code of Maryland (1924 Edition), title "Comptroller, " said
new section to be known as Section 40A, and to follow
immediately after Section 40 of said Article, and to read
as follows:

40A. The Comptroller shall pay into a special account
in the general Treasury known as the "State Fund for Aid
to the Needy, " the entire balance on hand in the 'State
Emergency Relief Fund' and all sums authorized to be paid
into said Fund under the provisions of Section 72P of Ar-
ticle 56 of the Annotated Code of Maryland, and shall pay