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THEODORE R. McKELDIN, GOVERNOR 1001
assessment, levying and collection of tax or taxes upon
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and other tobacco products in Wicomico County. No resolution shall
be adopted by the Board of County Commissioners under the powers
conferred by this Section until ten (10) days after a copy of the pro-
posal therefor has been advertised in one or more newspapers of
general circulation published in Wicomico County at least once a
week for three (3) weeks with the date therein specified giving an
opportunity for hearing any protest or recommendations thereon.
A copy of any such resolution adopted and passed by the Board of
County Commissioners of Wicomico County under the authority of
this section, certified by the President of the Board and adopted by
the Secretary of the Board, shall be filed with the Clerk of the Court
of Wicomico County who shall record and index it without charge in
a volume provided for that purpose by the Board of County Com-
missioners. The resolution shall not become effective until a copy has
been so filed with the Clerk of the Court and any resolution so filed
shall be admissible as evidence in any Court proceeding upon certifi-
cation by the Clerk of the Court of Wicomico County ; THE SAID
TAX MAY BE IMPOSED ON ANY ONE OR MORE OF THE
SEVERAL TYPES OF TOBACCO PRODUCTS LISTED HEREIN
BELOW; provided, however, that such resolution shall provide that
said tax shall not exceed the following rates or amounts:
(1) On cigarettes: Two cents (2c) for each twenty cigarettes or
fractional part thereof.
(2) On cigars:
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(3) On each package of smoking tobacco a tax of Two Cents
(2c).
(4) On each piece or package of chewing tobacco a tax of
Two Cents (2c).
230B. The said County Commissioners are hereby granted full
power and authority to adopt, amend and repeal all necessary rules,
regulations and orders necessary for the purpose of levying and
collecting said taxes and license fees and for the effective enforcement
of the powers conferred upon them by this sub-title.
280C. Any person, firm or corporation which shall violate any
of the provisions of this Act or any rules, regulation or order adopted
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