414                                 Laws of Maryland                        [Ch. 321

(b) After July 1, 1961, no political subdivision of this State shall
have any power or authority to impose a tax upon cigarettes, whether
under a public general or public local law. Any such law which grants
or purports to grant such power or authority to a political subdivision
is repealed on July 1, 1961. However nothing in this subsection shall
be construed to prevent the collection of taxes imposed on cigarettes
after July 1, 1961, if such taxes were due and payable to any political
subdivision on or before that date.

[Employment and compensation of assistants, clerks, etc. The
Comptroller shall employ and fix the compensation of such assistants,
deputies, auditors, investigators, clerks, stenographers and other em-
ployees as he deems necessary for the administration and enforce-
ment of this sub-title. For the purposes of this subsection, the terms,
conditions and limitations contained in Article 64A, known as the
merit system, shall be inapplicable and of no force and effect until
January 1, 1959; provided, however, that persons employed as pro-
vided in this subsection who shall be thus employed on January 1,
1959, shall be considered a part of and shall hold their positions in
accordance with Article 64A, known as the merit system.]

SEC. 2. AND BE IT FURTHER ENACTED, THAT 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 MACHINES
OR OTHER MECHANICAL DISPENSERS AND (2) CIGARETTES
(GENERALLY REFERRED TO AS "FLOOR STOCK") IN PACK-
AGES 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 IM-
POSED OF THREE (3) CENTS FOR EACH TEN (10) CIGA-
RETTES OR FRACTIONAL PART THEREOF; ALL SUCH CIGA-
RETTES 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 ($.06)
FOR EACH PACK OF TWENTY (20) CIGARETTES MUST BE
STAMPED WITH THE ADDITIONAL STAMPS NECESSARY
TO MAKE THE AGGREGATE VALUE OF SUCH STAMPS
EQUAL TO SIX CENTS ($.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.

Sec. 2 3. And be it further enacted, That all laws or parts of law
inconsistent with the provisions of this Act are repealed to the extent
of any such inconsistency.

Sec. 3 4. And be it further enacted, That this Act shall take effect
July 1, 1961.

Approved April 24, 1961.