THEODORE R. MCKELDIN, GOVERNOR                       17

FILE SUCH A BOND, HE SHALL GIVE NOTICE TO SUCH TAX-
PAYER TO THAT EFFECT, SPECIFYING THE AMOUNT OF
THE BOND REQUIRED. THE TAXPAYER SHALL FILE SUCH
BOND WITHIN FIVE (5) DAYS AFTER THE GIVING OF SUCH
NOTICE UNLESS WITHIN SUCH FIVE (5) DAYS THE TAX-
PAYER SHALL REQUEST IN WRITING A HEARING BEFORE
THE COMPTROLLER, AT WHICH HEARING THE NECESSITY,
PROPRIETY AND AMOUNT OF THE BOND SHALL BE DE-
TERMINED BY THE COMPTROLLER. SUCH DETERMINA-
TION BY THE COMPTROLLER SHALL BE FINAL AND SHALL
BE COMPLIED WITH WITHIN FIFTEEN (15) DAYS AFTER
THE TAXPAYER IS GIVEN NOTICE THEREOF.

IN LIEU OF THE BOND REQUIRED BY THIS SECTION, SE-
CURITIES APPROVED BY THE COMPTROLLER OR CASH IN
SUCH AMOUNT AS HE MAY PRESCRIBE MAY BE DEPOSIT-
ED, WHICH SHALL BE KEPT IN THE CUSTODY OF THE
COMPTROLLER, WHO MAY AT ANY TIME, WITHOUT NOTICE
TO THE DEPOSITOR, APPLY THEM TO ANY TAX AND/OR
INTEREST OR PENALTIES DUE, AND FOR THAT PURPOSE
THE SECURITIES MAY BE SOLD BY THE COMPTROLLER AT
PUBLIC OR PRIVATE SALE WITHOUT NOTICE TO THE DE-
POSITOR.

STAMPS

420.   THE TAX SHALL BE PAID AND THE STAMPS SHALL
BE AFFIXED BY THE FIRST VENDOR OR USER WHO HAS
POSSESSION OF CIGARETTES IN THIS STATE FOR SALE OR
USE IN THIS STATE.

421.    (A) BEFORE ANY PERSON SHALL SELL, OFFER OR
DISPLAY FOR SALE IN THIS STATE ANY CIGARETTES, HE
SHALL PURCHASE THE PROPER STAMP OR STAMPS FROM
THE COMPTROLLER, AND AFFIX IT OR THEM TO THE
SMALLEST CONTAINER OF SUCH CIGARETTES, TO BE SOLD
TO THE CONSUMER THEREOF, IN SUCH MANNER AS MAY
BE PRESCRIBED BY THE COMPTROLLER. SUCH STAMPS,
WHEN AFFIXED AS AFORESAID, SHALL EVIDENCE THE
PAYMENT OF THE TAX IMPOSED BY OR COLLECTED UN-
DER THIS SUB-TITLE.

(B) EVERY RETAIL DEALER HAVING IN HIS POSSESSION
FOR SALE ON OR AFTER JULY 1, 1957, UNSTAMPED CIGA-
RETTES SHALL PURCHASE, ATTACH AND CANCEL THE
STAMPS AS REQUIRED BY THIS SUB-TITLE.

422.   IT SHALL BE PRESUMED THAT ALL CIGARETTES
POSSESSED OR HELD IN THE STATE OF MARYLAND AFTER
JULY 1, 1957 ARE SUBJECT TO THE TAX HEREIN LEVIED
AND IMPOSED UNLESS AND UNTIL THE CONTRARY IS ES-
TABLISHED, AND THE BURDEN OF PROOF THAT SUCH
CIGARETTES ARE NOT TAXABLE HEREUNDER SHALL BE
UPON THE POSSESSOR THEREOF.

423.   EACH DISTRIBUTOR SHALL AFFIX, WITHIN THE
TIME HEREINAFTER PRESCRIBED, TO EACH CONTAINER
OF CIGARETTES, STAMPS FURNISHED BY AND PUR-
CHASED FROM THE COMPTROLLER EVIDENCING THE PAY-