THEODORE R. MCKELDIN, GOVERNOR 33

WHEREAS, Alcoholic beverages taxes have constituted an
important and dependable source of revenue to the State
which should not be jeopardized through the imposition
of local levies; and

WHEREAS, The historical and traditional State policy of
taxing alcoholic beverages in this State has been to im-
pose such taxes at the State level only, such policy being
in keeping with the theory that the regulation and control
of the manufacture, sale, distribution, transportation and
storage of alcoholic beverages are matters to be dealt with
on the State level only; and

WHEREAS, It is the intent and desire of the General
Assembly of Maryland, by the repeal and re-enactment of
Sections 1 and 126 of Article 2B of the Annotated Code
of Maryland (1951 Edition), and by the enactment of
Sections 126A and 126B of Article 2B of the Annotated
Code of Maryland (1951 Edition) to grant to the City of
Baltimore and to the counties of this State a share of the
revenues received by the State from the imposition of
certain taxes upon alcoholic beverages a,nd at the same
time to restate, as a general policy of this State, that no
political sub-division shall have the power to tax alcoholic
beverages except to the extent specified by the terms and
provisions of Section 128 (a) of Article 2B of the Annotated
Code of Maryland (1951 Edition) in force on July 1, 1954.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 1 of Article 2B of the Annotated
Code of Maryland, title "Alcoholic Beverages", sub-title
"General Purposes" and Section 126 of Article 2B of the
Annotated Code of Maryland, title "Alcoholic Beverages",
sub-title "Taxation'' be, and the same are hereby repealed
and re-enacted, with amendments, to read as follows:

1. It is hereby declared as the policy of the State that
it is necessary to regulate and control the manufacture,
sale, distribution, transportation and storage of alcoholic
beverages within this State and the transportation and dis-
tribution of alcoholic beverages into and out,of this State
to obtain respect and obedience to law and to foster and
promote temperance. It is hereby declared to be the legis-
lative intent that such policy will be carried out in the best
public interest by empowering the Comptroller of the
Treasury, the State Appeal Board, the various local Boards
of License Commissioners and Liquor Control Boards, all
enforcement officers and the Judges and Clerks of the
various Courts of this State with sufficient authority to