THEODORE R. MCKELDIN, GOVERNOR 1789

CHAPTER 769
(House Bill 125)

AN ACT to repeal and re-enact, with amendments, Section
412A of Title 27 of the Code of Public Local Laws of
Baltimore County (1948 Edition), being Article 3 of
the Code of Public Local Laws of Maryland, as said
Section 412A was enacted by Chapter 107 of the Acts
of 1951, title "Baltimore County, " sub-title "Taxes, " re-
lating to the duration of a tax on spirituous liquors
DISTILLED SPIRITS imposed and authorized by the
County Commissioners of Baltimore County, PROVID-
ING THAT THE COUNTY COMMISSIONERS OF
BALTIMORE COUNTY SHALL NOT BE AUTHOR-
IZED TO TAX GROSS RECEIPTS, FURTHER SPECI-
FYING THAT NO TAX SHALL BE LEVIED OR IM-
POSED AFTER JUNE 1, 1953, UNLESS A CERTAIN
PROCEDURE IS FOLLOWED, AND STATING THE
PROCEDURE TO BE FOLLOWED.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 412A of Title 27 of the Code of
Public Local Laws of Baltimore County (1948 Edition),
being Article 3 of the Code of Public Local Laws of Mary-
land, as said Section 412A was enacted by Chapter 107 of
the Acts of 1951, title "Baltimore County, " sub-title
"Taxes, " be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

412A. (a) The County Commissioners of Baltimore
County are hereby authorized to have and exercise, within
the limits of Baltimore County, in addition to any and all
taxing powers heretofore granted by the General Assem-
bly, the power to tax to the same extent as the State has
or could exercise said power within the limits of said
county as a part of its general taxing power; and to pro-
vide by resolution for the imposition, assessment, levy and
collection of any tax or taxes authorized by this section;
and from time to time to grant exemptions and to modify
or repeal existing or future exemptions [; provided, how-
ever, that any tax on spirituous liquors DISTILLED
SPIRITS imposed under the authority of this section shall

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EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.