682 LAWS OF MARYLAND [CH. 265

(9) THE TAX HEREBY IMPOSED IS IN LIEU OF
ALL OTHER TAXES UPON THE GAS, THE PROP-
ERTY RIGHTS ATTACHED THERETO OR INHER-
ENT THEREIN, AND THE VALUES CREATED
THEREBY, UPON ALL LEASES OR RIGHTS TO DE-
VELOP AND OPERATE ANY LANDS FOR GAS, THE
VALUES CREATED THEREBY AND THE PROPER-
TY RIGHT ATTACHED THERETO OR INHERENT
THEREIN.

302B. (DEFINITIONS). (1) FOR THE PUR-
POSE OF THIS SUB-TITLE "PRODUCER" SHALL
MEAN ANY PERSON OWNING, CONTROLLING,
MANAGING, OR LEASING ANY GAS WELL AND/OR
ANY PERSON WHO PRODUCES IN ANY MANNER
ANY GAS BY TAKING IT FROM THE EARTH OR
WATERS IN GARRETT COUNTY, AND SHALL IN-
CLUDE ANY PERSON OWNING ANY ROYALTY OR
OTHER INTEREST IN ANY GAS OR ITS VALUE,
WHETHER PRODUCED BY HIM, OR BY SOME OTH-
ER PERSON ON HIS BEHALF, EITHER BY LEASE,
CONTRACT OR OTHERWISE.

(2) "FIRST PURCHASER" SHALL MEAN ANY
PERSON PURCHASING GAS FROM THE PRODUCER,
AND SHALL INCLUDE ANY PRODUCER WHICH IS
A UTILITY RETAILING GAS IN GARRETT COUNTY
AND ANY PRODUCER WHO DOES NOT SELL HIS
GAS IN GARRETT COUNTY BUT TRANSPORTS IT
OUTSIDE OF THE COUNTY BEFORE SALE.

(3) "SUBSEQUENT PURCHASER" SHALL MEAN
ANY PERSON WHO PURCHASES GAS FOR ANY
PURPOSE WHATSOEVER, WHEN SAID GAS IS PUR-
CHASED FROM ANY PERSON OTHER THAN THE
PRODUCER.

(4) "CARRIER" SHALL MEAN THE OWNER, OP-
ERATOR, OR MANAGER OF ANY MEANS OF TRANS-
PORTING GAS OR ANY INSTRUMENTALITY THAT
MAY NOW BE USED OR COME INTO USE FOR SUCH
PURPOSE.

(5) "GAS" SHALL MEAN NATURAL AND CASING-
HEAD GAS OR OTHER GAS TAKEN FROM THE
EARTH OR WATERS, REGARDLESS OF WHETHER
PRODUCED FROM A GAS WELL OR FROM A WELL
ALSO PRODUCTIVE OF OIL, DISTILLATE AND/OR
CONDENSATE, OR OTHER PRODUCT.