332                               Laws of Maryland                        [Ch. 261

(1)  On cigarettes: Two cents (2¢) for each twenty cigarettes or
fractional part thereof.

(2)  On cigars:

Class I: Selling at retail for less than Seven Cents

(7¢) each ................................................................ [.01] .005

Class II: Selling at retail for not less than Seven
Cents (7¢) each and not more than Fifteen Cents
(15¢) each................................................................ [.02] .01

Class III: Selling at retail for more than Fifteen
Cents (15¢) each and not more than Thirty
Cents (30¢) each.................................................... [.03] .02

Class IV: Selling at retail for more than Thirty

Cents (30¢) each.................................................... [.04] .03

(3)  On each package of smoking tobacco selling at retail, a tax
of [Two Cents (2¢)] One Cent (1¢) on each twenty cents (20¢) or
fraction thereof.

(4)  On each piece or package of chewing tobacco selling at retail,
a tax of [Two Cents (2¢)] One Cent (1¢) on each twenty cents (20¢)
or fraction thereof.

(b)  The said County Commissioners are hereby granted full power
and authority to adopt, amend and repeal all necessary rules, regu-
lations 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 section.

(c)   Any person, firm or corporation which shall violate any of
the provisions of this [Act] Section, or any rule, regulation or order
adopted by resolution of the County Commissioners of Carroll County
under the power granted herein, shall be guilty of a misdemeanor
and upon conviction thereof, shall be subject to a fine not exceeding
One Thousand Dollars ($1,000), or to imprisonment not exceeding
six months, or both such fine and imprisonment.

Sec. 2. And be it further enacted, That this Act is hereby declared
to be an emergency measure and necessary for the immediate preser-
vation of the public health and safety and having been passed by a
yea and nay vote, supported by three-fifths of all the members elected
to each of the two Houses of the General Assembly of Maryland, the
same shall take effect from the date of its passage.

Approved March 18, 1957.

CHAPTER 261
(House Bill 311)

AN ACT to repeal and re-enact, with amendments, Sub-section (19)
of Section 100 of Article 52 of the Annotated Code of Maryland,

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.