HERBERT R. O'CONOR, GOVERNOR. 1261

tions for refunds as provided herein must be filed with the
Comptroller within ninety (90) days from the date of pur-
chase or invoice.

Any bona fide hospital who shall buy and use for medicinal
purposes only any wine or liquor on which the tax imposed by
this section has been paid may obtain a refund of such tax
paid in the same manner provided above for refund of tax paid
on wine used for sacramental purposes.

49. Taxation—Tax-on Beer. There shall be levied and col-
lected on all beer as defined in this Article, sold or delivered by
any manufacturer or wholesaler to any retail dealer, except
Classes E or F, 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 Comp-
troller, of all beer so sold or delivered in this State during
said month unless said tax has been paid before delivery of
said beer into this State. The tax imposed by this section
shall also apply to all beer sold by County Liquor Stores or
Dispensaries.

50. Taxation—Method of Payment. The Comptroller shall
prescribe and furnish suitable certificates or stamps denoting
the payment of the tax imposed by this Article, and shall,
by said method or by assessment or otherwise, 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 whole-
saler, or delivery to any retail dealer; provided, however,
that in the case of the tax on beer, the Comptroller shall
cause said tax to be collected before delivery or consumption
in this State, in the manner and at the time prescribed by
Section 49 of this sub-title, and the payment of the tax
shall be evidenced in such manner as the Comptroller may
determine; and the Comptroller is empowered to prescribe
such other methods, and/or devices, for the assessment,
evidencing of payment and/or collection of the said tax, in
addition to or in lien of the methods and devices herein-
before set forth, whenever, in his judgment, such action is
necessary to prevent frauds or evasions, and to prescribe such
rules and regulations as he may deem necessary to make
such methods and/or devices effective and to secure the pay-
ment of all such taxes; provided the excise tax on beer, wine
and liquor sold or delivered by Class E and F license holders
while operating within the boundary line and waters of the
State of Maryland shall be paid monthly not later than twenty-