J. MILLARD TAWES, Governor                         161

Sec. 2. And be it further enacted, That Sections 431, 434, 437,
438, 455, 459½, 462, 462½ and 464 be and the same are hereby re-
pealed and re-enacted with amendments, AND THAT A NEW SEC-
TION 455½ BE AND IS HEREBY ADDED TO THE SAID
ARTICLE AND SUBTITLE, TO FOLLOW IMMEDIATELY
AFTER SECTION 455 THEREOF, AND ALL to read as follows:

431 (a). In addition to any and all other taxes which have been or
may hereafter be levied and imposed by the State of Maryland, there
is hereby levied and imposed a tax to be paid and collected, as here-
inafter provided, on all cigarettes [used,] possessed or held in the
State of Maryland by any person [for sale or use in the State of
Maryland] on or after July 1, [1957] 1958.

(b). The tax imposed by this subtitle shall be in addition to and
not in substitution of any other tax or taxes heretofore or hereafter
imposed by this State or any political subdivision thereof.

434. The Comptroller shall collect all taxes levied and imposed
under and pursuant to the provisions of this subtitle, and such taxes
shall be paid by purchasing from the Comptroller stamps of such de-
sign and denomination as may be prescribed by him, [except as pro-
vided in Section 457 of this subtitle.] In the sale of such stamps the
Comptroller shall allow a discount of five (5) per centum of the pur-
chase price thereof.

437. The tax shall be paid and the stamps shall be affixed by the
first [vendor or user] distributor who has possession of cigarettes
in this State [for sale or use in this State].

438 (a). 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 container of such cigarettes in such manner as may be pre-
scribed 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), (d), 450, 451, 455, 456 and
456A of this subtitle.

No person shall purchase cigarette stamps from any person other
than the Comptroller unless the purchaser has obtained written per-
mission from the Comptroller to do so, or except in accordance with
the Comptroller's regulation relating to the stamping of floor stock.

Proper stamps, when affixed as aforesaid, shall evidence the pay-
ment of the tax imposed by or collected under this subtitle.

[(b) Retail dealers possessing unstamped cigarettes.—Every retail
dealer having in his possession for sale on or after July 1, 1957, un-
stamped cigarettes shall purchase, attach and cancel the stamps as
required by this subtitle.]

455. Every person who shall transport cigarettes [upon which a
tax is imposed by this subtitle,] not bearing Maryland cigarette
stamps, [stamped as required by this subtitle] upon the public high-
ways, roads or streets of this State shall have in his actual possession