680 LAWS OF MARYLAND [CH. 265

CHARGEABLE TO ANY ROYALTY OWNER FROM
THE AMOUNT DUE SUCH ROYALTY OWNER AND
SUCH MONIES SO DEDUCTED FROM PAYMENTS
DUE PRODUCERS FOR THE PAYMENT OF THIS
TAX SHALL BE HELD BY THE PURCHASER IN
TRUST FOR THE USE AND BENEFIT OF GARRETT
COUNTY AND SHALL NOT BE COMMINGLED WITH
ANY OTHER FUNDS HELD BY SAID PURCHASER,
AND SHALL BE REMITTED TO THE COUNTY COM-
MISSIONERS, TOGETHER WITH THE PURCHASER'S
PROPORTION OF SAID TAX, IN ACCORDANCE
WITH THE TERMS AND PROVISIONS OF THIS SUB-
TITLE; AND IT SHALL, BE THE DUTY OF EACH
SUCH PURCHASER TO KEEP ACCURATE RECORDS
OF ALL SUCH GAS PURCHASED.

(5) THE TAX HEREIN LEVIED SHALL BE DUE
AND PAYABLE AT THE OFFICE OF THE COUNTY
COMMISSIONERS OF GARRETT COUNTY ON THE
LAST DAY OF APRIL, JULY, OCTOBER AND JANU-
ARY OF EACH CALENDAR YEAR, BASED ON THE
AMOUNT OF GAS PRODUCED, SAVED AND COL-
LECTED DURING THE CALENDAR QUARTER END-
ING ON THE LAST DAY OF MARCH, JUNE, SEPTEM-
BER AND DECEMBER, RESPECTIVELY, AND ON
OR BEFORE SUCH DATE EACH PURCHASER SHALL
MAKE AND DELIVER TO THE COUNTY COMMIS-
SIONERS A VERIFIED REPORT, ON FORMS PRE-
SCRIBED BY THEM, SHOWING THE GROSS
AMOUNT OF GAS PRODUCED AND COLLECTED,
LESS THE EXCLUSIONS AND AT THE PRESSURE
BASE SET OUT HEREIN, UPON WHICH THE TAX
HEREIN LEVIED ACCRUES, TOGETHER WITH DE-
TAILS AS TO AMOUNT OF GAS, FROM WHAT
LEASES SAID GAS WAS PRODUCED AND COLLECT-
ED, THE CORRECT NAMES AND ADDRESSES OF
THE PRODUCER AND PURCHASER OF SAID GAS,
AND SUCH OTHER INFORMATION AS THE COUNTY
COMMISSIONERS MAY REQUIRE. IN NO EVENT
SHALL A PRODUCER OR PURCHASER BE RE-
LIEVED OF RESPONSIBILITY FOR THE TAX UNTIL
SAME SHALL HAVE BEEN PAID, AND PROVIDED,
IN THE EVENT THE AMOUNT OF THE TAX HERE-
IN LEVIED AS THE PRODUCER'S PROPORTION
THEREOF SHALL BE WITHHELD BY A PURCHAS-
ER FROM PAYMENTS DUE A PRODUCER AND SAID
PURCHASER FAILS TO MAKE PAYMENT OF THE
TAX TO THE COUNTY COMMISSIONERS AS PRO-