THEODORE R. MCKELDIN, GOVERNOR                    327

CHAPTER 99
(House Bill 172)

AN ACT to repeal and re-enact, with amendments, Section 443 of
Chapter 1 of the Acts of the 1958 General Assembly, codified
therein as Section 443 of Article 81 of the Annotated Code of
Maryland (1951 Edition and 1956 Supplement), title "Revenue
and Taxes", sub-title "State Tobacco Tax Act", to authorize the
Comptroller to employ necessary personnel for the administration
and enforcement of the State Tobacco Tax Act without regard to
the conditions and limitations contained in Article 64A of the
Annotated Code of Maryland (1957 Edition), title "Merit System",
until January 1, 1959 and to authorize the Comptroller to fix the
compensation of such employees.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 443 of Chapter 1 of the Acts of the 1958 General As-
sembly, codified therein as Section 443 of Article 81 of the Annotated
Code of Maryland (1951 Edition and 1956 Supplement), title "Reve-
nue and Taxes", sub-title "State Tobacco Tax Act", be and the same
is hereby repealed and re-enacted, with amendments, and to read as
follows:

443. The Comptroller shall pay into a special fund in the Treasury
all taxes, penalties and interest collected and received by him pur-
suant to this sub-title. Such proceeds shall be disbursed upon the
warrant of the Comptroller for the following purposes:

(a)   Such amount as may be required to pay the salaries and ex-
penses of administering this sub-title until provision is made therefor
in the Budget.

(b)   The Comptroller shall set aside in a separate account such
amounts as he deems necessary to provide for payment of refunds of
cigarette taxes.

(c)  The Comptroller shall pay to each county and the City of Balti-
more, the local tax on cigarettes, if any, imposed in that political sub-
division and collected by the Comptroller under the provisions of
this sub-title, less its proportionate amounts of the salaries for and
expenses of administering the provisions of this sub-title, and less
a reserve for refunds. The Balance shall be paid into the General
Funds of this State.

(d)  Nothing contained in this section shall be construed to prevent
the collection of taxes imposed on any such cigarettes after July 1,
1957, if such taxes were due and payable to any political sub-division
before that date.

(e)  The Comptroller shall employ and fix the compensation of such
assistants, deputies, auditors, investigators, clerks, stenographers and
other employees as he deems necessary for the administration and
enforcement of this sub-title. For the purposes of this subsection,

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.