J. MILLARD TAWES, GOVERNOR 43

preservation of the public health and safety, and having been passed
by a yea and nay vote supported by three-fifths of the members
elected to each of the two houses of the General Assembly, the same
shall take effect from the date of its passage.

Approved June 12, 1961.

CHAPTER 10
(Senate Bill 12)

AN ACT to repeal and re-enact, with amendments, Section 2 of
Chapter 321 of the Acts of 1961, amending the provisions concern-
ing the imposition and effectiveness of certain taxes on cigarettes,
which taxes are imposed and provided for in said Chapter 321,
in order to make particular provision for the imposition and effec-
tiveness of taxes on certain cigarettes in vending machines or other
mechanical dispensers as of the effective date of said Chapter 321.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 2 of Chapter 321 of the Acts of 1961 be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

2. As of the effective date of this act all cigarettes used, possessed
or held in the State of Maryland by any person for sale or use in the
State of Maryland shall be subject to the full tax imposed by this act.
By way of partial enumeration only and not by way of limitation,
this requirement includes specifically (1) cigarettes in vending ma-
chines or other mechanical dispensers and (2) cigarettes (generally
referred to as "floor stock") in packages which already bear stamps
issued by the Comptroller under the State tobacco tax act, or under a
local tobacco or cigarette tax act, but for an amount less than the full
tax herein imposed of three (3) cents for each ten (10) cigarettes or
fractional part thereof; all such cigarettes held for sale by any person
in the State of Maryland on and after the effective date of this act
which bear a tax stamp issued by the Comptroller of a value less
than six cents ($. 06) f or each pack of twenty (20) cigarettes must be
stamped with the additional stamps necessary to make the aggregate
value of such stamps equal to six cents ($. 06). Except as provided
above on and after the effective date of this act no Maryland stamp
shall be used except the stamp issued by the Comptroller to evidence
the state-wide tax of six cents ($. 06) imposed by this Act.

Provided, however, that for possible use in lieu of the requirement
in the paragraph above concerning cigarettes in vending machines or
other mechanical dispensers as of the effective date of this Act, the
Comptroller shall adopt and promulgate rules and regulations for the
collection of the taxes due on such cigarettes; and upon the request
of any person holding a lot or lots of cigarettes for sale in vending

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.