HERBERT R. O'CONOR, GOVERNOR. 559

person, provided that application for such transfer or sale
shall be made, and the new location or assignee shall be
approved as in the case of an original -application for such
license. Such transfer or assignment when made shall be
endorsed upon the license by the official issuing the same,
upon the payment of a fee of One Dollar ($1. 00) in addi-
tion to the costs of publication and notice, which shall be
paid at the time of the filing of the application for the
transfer or sale.

41C. (Garrett County., ) No license shall be issued in
Garrett County if the applicant (1) has a Federal Permit
for the sale of any alcoholic beverages other than beer arid
if such a permit is obtained subsequent to the issuance of
the license, then the license shall be automatically revoked
and the licensee shall be liable to prosecution for sale with-
out a license; (2) has a pool room or bowling alley, or place
connected therewith; (3) has not had an established busi-
ness for one year prior to the date of application.

(a) No special license shall be issued in Garrett County,
nor shall any licensee sell or deliver beer in containers of
more than 32 ounces. Licensees shall sell beer f or cash only
and no suit shall be maintained by any retail dealer
against any person, for beer which has been sold on credit.
It shall be unlawful for any licensee to allow any minor,
or minors, under the age of 21 years to loaf or loiter about
his place of business.

49. (Tax on Beer. ) There shall be levied and col-
lected on all beer sold or delivered by (1) any non-
resident dealer to a wholesaler, and (2) any manufacturer
to a wholesaler or retail dealer in this State, a tax at the
rate of three cents (3^) per gallon, which tax shall be
paid to the Comptroller (1) by the non-resident dealer be-
fore shipping or delivering the beer into Maryland, and (2)
by the holder of a manufacturer's license in this State for
all beer sold or delivered for consumption in this State, by
the tenth day 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
the previous month unless such tax has been paid before
delivery of said beer, as provided for in Section 50 of
this Article.

The tax imposed by this section shall apply to all beer
purchased and sold by county liquor stores or dispensaries,

(a) In addition to the Maryland tax on beer there shall
be levied and collected on all beer sold or delivered into
Garrett County a tax of two cents (20) for each 12-ounce