HERBERT R. O'CONOR, GOVERNOR. 461

delivery and the number and initials of each car, if shipped
by rail, the name of the boat, barge or vessel, if shipped by
water, the license number of each truck, if shipped by motor
truck, or if delivered by other means, the manner in which
such delivery was made, the kind of alcoholic beverages and
the number of gallons thereof contained in any such shipment
or shipments and such other additional information relative
to shipments as the Comptroller may require. Nothing herein
shall be construed to authorize the consignment of alcoholic
beverages from any point outside of the State to points within
the State of Maryland, to any person except the holder of a
manufacturer's or wholesaler's license, duly issued under the
provisions of this sub-title or the consignment of alcoholic
beverages from any point within this State to a point outside
the State, to any person not authorized to receive the same
under the law of the point of destination.

SEC. 2. And be it further enacted, That the sub-title "Man-
facturers' Tax on Distilled Spirits", and Sections 41B and
41C of Article 2B of the Annotated Code of Maryland (1935
Supplement) as enacted by Chapter 11 of the Acts of the Spe-
cial Session of 1937, title "Alcoholic Beverages", be, and the
same are hereby repealed.

SEC. 3. And be it further enacted, That Section 37 of Arti-
cle 2B of the Annotated Code of Maryland (1935 Edition) as
amended by Chapter 411 of the Acts of the Regular Session of
1937, title "Alcoholic Beverages", sub-title "Excise Tax", be,
and the same is hereby repealed and re-enacted with amend-
ments, to read as follows:

37. Taxation—Tax on Wines and Liquors. There shall
be levied and collected on all distilled spirits and other al-
coholic beverages except beer and wine sold or delivered by a
manufacturer or wholesaler to any retail dealer in this State,
a tax at the rate of One Dollar and Twenty-five Cents
($1. 25) per gallon and on all wines so sold or delivered a
tax at the rate of Twenty Cents (20c) per gallon, which
taxes shall be paid by the manufacturer, wholesaler or dis-
pensary to the Comptroller for the use of the State of Mary-
land, before any such alcoholic beverages are removed from
the place of business or warehouse of the manufacturer or
wholesaler, or delivered to any retail dealer in this State, and
the payment of such taxes shall be evidenced as hereinafter
provided. The taxes 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 of One Dollar and
Twenty-five Cents ($1. 25) per gallon as herein provided