HARRY W. NICE, GOVERNOR. 735

land, title "Alcoholic Beverages," sub-title "Excise Tax,"
as enacted by Chapter 2 of the Acts of the Extraordi-
nary Session of 1933, providing for a tax of Twenty
Cents a gallon on all wines of whatever alcoholic content,
and for the exemption from said tax, wines purchased
under certain circumstances for sacramental purposes.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 37 of Article 2B of the Annotated
Code of Maryland, title "Alcoholic Beverages," sub-title
"Excise Tax," as enacted by Chapter 2 of the Acts of the
Extraordinary Session of 1933, be and it is hereby re-
pealed and re-enacted, with amendments, to read as fol-
lows:

37. Taxation—Tax on Wines and Liquors. There shall
be levied and collected on all distilled spirits or liquors
and on all other alcoholic beverages containing more than
fourteen per centum of alcohol, except wines, sold or deliv-
ered by any manufacturer or wholesaler to any retail dealer
in this State, a tax at the rate of One Dollar and ten cents
($1.10) per gallon and on all wines of whatever alcoholic
content so sold or delivered a tax at the rate of Twenty
Cents (20$) per gallon, which taxes shall be paid by the
manufacturer or wholesaler to the Comptroller for the use
of the State of Maryland, before any such alcoholic bever-
ages are removed from the place of business or warehouse
of the manufacturer or wholesaler, or delivered to any re-
tail dealer in this State, and the payment of such taxes shall
be evidenced as hereinafter provided. The taxes im-
posed by this section shall also apply to such alcoholic bev-
erages as are sold at county liquor stores or dispensaries.
The tax at the rate of One Dollar and ten cents ($1.10)
per gallon as herein provided shall be applicable to all such
alcoholic beverages which do not contain a greater percent-
age of alcohol than the standard of proof provided by Title
26, Chapter 5, Section 243 of the United States Code Anno-
tated, and whenever any such alcoholic beverages shall con-
tain any alcohol in excess of the standard of proof there-
in provided, the rate of taxation shall be increased propor-
tionately. Any religious unincorporated association or any
religious corporation affiliated with and recognized by a
generally acknowledged religious faith who shall buy for
use any wine for sacramental purposes on which wine the
tax imposed by this sub-title or any amendments thereto
shall have been paid, shall be reimbursed and repaid the
amount of such tax paid by said purchaser, upon present-
ing to the State Comptroller a statement accompanied by
the original invoices showing such purchase, which state-
ment shall set forth the total amount of such wine so pur-