40 LAWS OF MARYLAND. [CH. 2

and by virtue of any Ordinance or Ordinances passed pur-
suant to the authority contained in Article 66B of the Code
of Public General Laws of Maryland, 1929 Edition, title
"Zoning, " or Chapter 599 of the Acts of the General Assem-
bly of 1933 and in Baltimore County the Board of License
Commissioners shall not approve any license to sell alco-
holic beverages within one and one-half miles from the cor-
ner of 4th and D Streets in Sparrows Point.

EXCISE TAX

37. TAXATION—TAX ON WINES AND LIQUORS.
There shall be levied and collected on all distilled spirits or
liquors, on all sparkling or fortified wines, and on all other
alcoholic beverages containing more than fourteen per-
centum of alcohol, sold or delivered by any manufacturer
or wholesaler to any retail dealer in this State, a tax at the
rate of One Dollar and ten cents ($1. 10) per gallon, which
tax shall be paid by the manufacturer or wholesaler to the
Comptroller for the use of the State of Maryland, before
any such alcoholic beverages are removed from the place
of business or warehouse of the manufacturer or whole-
saler, or delivered to any retail dealer in this State, and the
payment of such tax shall be evidenced as hereinafter pro-
vided. The tax imposed by this section shall also apply to
such alcoholic beverages as are sold at county liquor stores
or dispensaries. The tax at the rate above provided shall be
applicable to all such alcoholic beverages which do not con-
tain a greater percentage of alcohol than the standard of
proof provided by Title 26, Chapter 5, Section 243 of the
United States Code Annotated, and whenever any such alco-
holic beverages shall contain any alcohol in excess of the
standard of proof there provided, the rate of taxation shall
be increased proportionately.

38. TAXATION —METHOD OF PAYMENT. The

Comptroller shall prescribe and furnish suitable certificates
or stamps denoting the payment of the tax imposed by this
Act, and shall, by said method or by assessment or other-
wise, cause to be collected, the said tax on any fractional
gallon contained in each package, before the removal of
such packages from the place of business or warehouse of
the manufacturer or wholesaler, or delivery to any retail
dealer; and the Comptroller is empowered to prescribe such
rules and regulations as he may deem necessary to secure
the payment of all such taxes and to prevent frauds or
evasions.