678 LAWS OF MARYLAND [CH. 265

gas or other gas taken from the earth or waters in
Garrett County, providing FOR THE APPORTION-
MENT OF SAID TAX AND PROVIDING penalties for
the violation thereof and for the disposition of the
receipts from said tax.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That ten new sections be and they are hereby added to Ar-
ticle 12 of the Code of Public Local Laws of Maryland
(1930 Edition), title "Garrett County", to be under sub-
title "Natural Gas", said new sections to be known as Sec-
tions 302A to 302J, inclusive, to, follow immediately after
Section 302 of said Article, and to read as follows:

302A. (DISTRIBUTION AND PRODUCTION TAX)
(1) THERE IS HEREBY LEVIED A DISTRIBUTION
AND PRODUCTION TAX ON THE BUSINESS OR OC-
CUPATION OF COLLECTING, DISTRIBUTING AND
PRODUCING NATURAL GAS OR OTHER GAS TAKEN
FROM THE EARTH IN GARRETT COUNTY COM-
PUTED AS FOLLOWS:

A TAX SHALL BE PAID ON THE GAS PRODUCED
AND SAVED FOR COMMERCIAL PURPOSES WITH-
IN GARRETT COUNTY, ACCOUNTING FROM JANU-
ARY 1, 1951, EQUIVALENT TO SEVEN PER CENT
(7%) OF THE WHOLESALE MARKET VALUE
THEREOF AS AND WHEN PRODUCED; PROVIDED
THAT THE AMOUNT OF SUCH TAX SHALL NEVER
BE LESS THAN 11/150 OF ONE PER CENT PER ONE
THOUSAND (1, 000) CUBIC FEET.

IN CALCULATING THE TAX HEREIN LEVIED,
THERE SHALL BE EXCLUDED: (A) GAS INJECTED
INTO A NATURAL OIL OR GAS BEARING RESER-
VOIR IN GARRETT COUNTY, UNLESS SOLD FOR
SUCH PURPOSE; (B) GAS PRODUCED PROM OIL
WELLS WITH OIL AND LAWFULLY VENTED OR
FLARED; AND (C) GAS USED FOR LIFTING OIL,
UNLESS SOLD FOR SUCH PURPOSE.

(2) THE MARKET VALUE OF GAS PRODUCED
IN GARRETT COUNTY SHALL BE THE VALUE
THEREOF AT THE MOUTH OF THE WELL; HOW-
EVER, IN CASE GAS IS SOLD FOR CASH ONLY, THE
TAX SHALL BE COMPUTED ON THE PRODUCER'S
GROSS CASH RECEIPTS. IN ALL CASES WHERE
THE WHOLE OR A PART OF THE CONSIDERATION
FOR THE SALE OF GAS IS A PORTION OF THE
PRODUCTS EXTRACTED FROM THE PRODUCER'S