34 LAWS OF MARYLAND [CH. 8

administer and enforce the provisions of this Article. The
restrictions, regulations, provisions and penalties contained
in this Article are for the protection, health, welfare and
safety of the people of this State. It shall also be the policy
of the State to tax alcoholic beverages as provided in this
Article[.], and to deny to any political sub-division in this
State the power or authority, either by public general law
or by public local law, to impose any tax on distilled spirits,
beer, wine and all other alcoholic beverages on and after
July 1, 1955.

126. (Tax on Wines and Liquors.) There shall be levied
and collected on all distilled spirits and other alcoholic
beverages except beer and wine sold or delivered by a manu-
facturer or wholesaler to any retail dealer in this State,
a tax at the rate of One Dollar and Twenty-five Cents
($1.25) per gallon, provided, however, that on and after
July 1, 1955, said tax so levied and collected shall be at the
rate of One Dollar and Fifty Cents ($1.50) per gallon and
not at the rate of One Dollar and Twenty-five Cents ($1.25),
and on all wines so sold or delivered a tax at the rate of
Twenty Cents (20c) per gallon, which taxes shall be paid
by the manufacturer, wholesaler or dispensary to the
Comptroller for the use of the State of Maryland [,] ex-
cept as provided by the terms and conditions of Section
126A of this Article, before any such alcoholic beverages
are removed from the place of business or warehouse of
the manufacturer or wholesaler, for delivery to any retail
dealer, except Classes E or F, in this State, and the pay-
ment of such taxes shall be evidenced as hereinafter pro-
vided. The taxes imposed by this section shall also apply
to such alcoholic beverages as are sold at county liquor
stores or dispensaries. The tax at the rate of One Dollar
and Twenty-five Cents ($1.25) per gallon or at the rate of
One Dollar and Fifty Cents ($1.50) per gallon, as the case
may be, as herein provided shall be applicable to all such
alcoholic beverages which do not contain a greater per-
centage of alcohol than the standard of proof provided in
the Internal Revenue Code, USCA, Title 26, Chapter 26,
Section 2809, and whenever any such alcoholic beverages
shall contain 'any alcohol in excess of the standard of proof
therein provided, the rate of taxation shall be increased
proportionately.

SEC. 2. And be it further enacted, That two new sections
be and they are hereby added to Article 2B of the Anno-
tated Code of Maryland (1951 Edition), title "Alcoholic
Beverages", sub-title "Taxation", said new sections to be