HERBERT R. O'CONOR, GOVERNOR. 1781

diate preservation of the public health and safety, and being
passed by a yea and nay vote, supported by three-fifths of all
of the members elected to each of the two House of the Gen-
eral Assembly, the same shall take effect from the date of its
passage, and shall continue in effect for the duration of the
present war only, after which time all racing meetings shall be
held and conducted under the laws as they existed prior to the
passage of this Act.

Approved May 6, 1943.

CHAPTER 995.
(House Bill 654)

AN ACT to add a new section to Article 2B of the Annotated
Code of Maryland (1939 Edition), title "Alcoholic Bever-
ages", said new section to be known as Section 23A, and
to follow immediately after Section 23 of said Article, pro-
viding in certain cases for the refunding of excise taxes on
alcoholic beverages.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and it is hereby added to Article
2B of the Annotated Code of Maryland (1939 Edition), title
"Alcoholic Beverages", said new section to be known as Sec-
tion 23A, to follow immediately after Section 23 of said
Article, and to read as follows:

23A. TAX REFUNDS. There shall be no refund of any ex-
cise taxes paid under this Article except (1) in the event the
business of the claimant has been discontinued; (2) in the
event the claimant has discontinued in the State of Maryland
the sale and delivery of certain sizes of containers of alcoholic
beverages; (3) where the claimant is a proper authority of
the United States to sell alcoholic beverages on a Federal
Reservation as set forth in this Article; (4) as provided in
Section 48 of this Article in the case of wines purchased for
sacramental purposes and in the case of hospitals where wines
and liquors are purchased for bona fide medicinal use; and
(5) in the event of overpayment of tax.

Before any claim for refund shall be approved by the Comp-
troller definite proof shall be established and certified to the
Comptroller.

All tax refunds shall be paid out of alcoholic beverage ex-
cise tax receipts upon proper vouchers approved by the
Comptroller or his duly appointed officer.