1260 LAWS OF MARYLAND. [CH. 720

violation of the provisions of this or any other Article, or
upon any hearing for a revocation, suspension or restriction of
the license of the person who has obtained a license to manu-
facture or sell alcoholic beverages in such building or premises.
Such evidence shall be returned to the license holder if he be
adjudged not guilty; otherwise it shall be turned over to State
institutions for medicinal use or destroyed.

48. Taxation—Tax on Wines and Liquors. There shall be
levied and collected on all distilled spirits and other alcoholic
beverages except beer and wine sold or delivered by a manu-
facturer 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 (20) per gallon, which taxes shall be
paid by the manufacturer, wholesaler or dispensary to the
Comptroller for the use of the State of Maryland, before any
such alcoholic beverages are removed from the place of busi-
ness or warehouse of the manufacturer or wholesaler, or
delivered to any retail dealer, except Classes E or F, 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 shall be applicable to all such alcoholic beverages
which do not contain a greater percentage of alcohol than the
standard of proof provided by Title 26, Chapter 18, Section
1158 of the United States Code Annotated, and whenever any
such alcoholic beverages shall contain any alcohol in excess
of the standard of proof therein provided, the rate of taxation
shall be increased proportionately. Any religious unincorpo-
rated 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 amend-
ments thereto shall have been paid, shall be reimbursed and
repaid the amount of such tax paid by said purchaser, upon
presenting 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-
chased by such purchaser for sacramental purposes and shall
be sworn to by such purchasers before a notary public or other
officer empowered to administer oaths; and said Comptroller,
upon the presentation of such statement and such vouchers,
shall cause to be repaid to such purchasers from the taxes
collected on wines the said taxes so paid on wines purchased
for sacramental purposes as aforesaid provided, that applica-