460 LAWS OF MARYLAND. [CH. 277

to repeal Section 39A of said Article 48A; to repeal Sec-
tions 141A, 141B, 2 (8), 2 (14), 6 (3), 6 (4), 6 (5), 6 (8),
7 (2), 7 (23), 7 (29), 7 (31), 7 (32), 8 (a), 8 (c), 27 (b) and
27 (g) of said Article 81; to repeal and re-enact, with
amendments, Section 4 of said Article 81, sub-title "Classi-
fication of Taxes"; to repeal and re-enact, with amendments,
Section 6 (2) of said Article 81, sub-title "What Shall Be
Taxed and Where"; and to repeal and re-enact, with amend-
ments, Section 2 (9) of said Article 81, sub-title "Rules of
Construction"; providing for the repeal of certain taxes, and
the levy and collection of various excise, income and other
special taxes to raise revenue.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 37A and 41A of Article 2B of the An-
notated Code of Maryland (1935 Edition) as enacted by Chap-
ter 11 of the Acts of the Special Session of 1937, title "Alco-
holic Beverages", sub-title "Excise Tax", be, and the same are
hereby repealed and re-enacted, with amendments, to read as
follows:

37A. Taxation—Tax on Beer There shall be levied and
collected on all beer as defined in this Article, sold or deliv-
ered by any manufacturer or wholesaler to any retail dealer,
in this State, a tax at the rate of three cents (3¢) per gallon,
which tax shall be paid by the manufacturer or wholesaler to
the Comptroller for the use of the State of Maryland, at the
end of each calendar month, accompanied by a statement under
oath on forms prescribed by the Comptroller, of all beer so sold
or delivered in this State during said month unless said tax
has been paid before delivery of said beer. The tax imposed by
this section shall also apply to all beer sold by County Liquor
Stores or Dispensaries.

41A. Every common carrier, by rail, water or highway,
transporting alcoholic beverages, either in interstate or
intrastate commerce, to points within the State of Maryland,
and every person transporting alcoholic beverages by what-
soever manner within the State of Maryland, shall at any time
and from time to time, upon written request of the Comp-
troller, report under oath on forms prescribed by the Comp-
troller, all such consignments or deliveries of alcoholic bev-
erages, 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 con-
signee, the point of origin, the point of delivery, the date of