J. MILLARD TAWES, GOVERNOR                            1125

444½. All vending machines from which cigarettes are sold or
offered for sale shall be labeled in such manner as to clearly identify
the owners thereof, showing the name, address and telephone num-
ber of the owner. Any vending machine found to contain more than
ten unstamped or improperly stamped packs of cigarettes shall be
confiscated by the Comptroller or any of his duly authorised agents.

459½. The auditors and other duly authorized agents of the
Cigarette Tax Unit shall be sworn police officers and shall have all
the powers, duties and responsibilities of peace officers for the en-
forcement of the provisions of this sub-title.

The Comptroller, his agents, employees, and any peace officer of
this State, shall not in any way be held responsible in any court
for the seizure or the confiscation of any unstamped or improperly
stamped cigarettes or for the seizure of any other property under
and provision of the sub-title.

462½. Cigarettes,, vending machines, vehicles and other property
confiscated by the Comptroller or by his authority shall be disposed
of by the Comptroller in the following manner:

(1) Cigarettes shall be sold to State hospitals and to non-profit
charitable institutions at a price and in a manner within the Comp-
troller's discretion.

(2) Vending machines, vehicles and other property shall be sold
by the Comptroller at public auction.

(3) (2) The proceeds from all such sales shall be handled in the
same manner as tax collected under this sub-title.

Sec. 2. And be it further enacted, That Sections 438 (a), 442, 443,
448, 449, 455, 457, 462 and 463 (a) of said Article (1960 Supple-
ment), title "Revenue and Taxes", sub-title "State Tobacco Tax
Act", be and they are hereby repealed and re-enacted, with amend-
ments, to read as follows:

438.

(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.]

No distributor shall sell, offer or display for sale in this State any
cigarettes until he shall have purchased the proper stamp or stamps
from the Comptroller, and affixed it or them to the smallest con-
tainer of such cigarettes in such manner as may be prescribed by
the Comptroller.

No other person shall possess, sell, offer or display for sale in
this State any unstamped or improperly stamped cigarettes except
as provided in Sections 432 (a), (b), (c), 455, 456 and 456A of this
sub-title.

No person shall purchase cigarette stamps from any person other
than the Comptroller unless the purchaser has obtained written
pet mission from the Comptroller to do so, or except in accordance