J. MILLARD TAWES, Governor                         165

(i) "Stamp" shall mean any evidence of tax payment authorized
by the Comptroller.

(j) "Taxpayer" shall mean any person liable for payment of tax
under the provisions of this subtitle.

Sec. 3. And be it further enacted, That Section 457 of Article
81 of the Annotated Code of Maryland (1965 Replacement Volume),
title "Revenue and Taxes", subtitle "State Tobacco Tax Act", be and
the same is hereby repealed.

[457. Except as provided in Sections 456 and 456A hereof, any
person to whom cigarettes are mailed or shipped from outside this
State for his own consumption within this State, which cigarettes do
not bear the stamps provided for by this subtitle shall, within 72
hours of receiving such cigarettes, complete and file with the Comp-
troller, on such form as the Comptroller may prescribe, a report
showing the number of such cigarettes. The report shall be accom-
panied by a remittance for the full amount of tax imposed under
this subtitle.]

Sec. 4. And be it further enacted, That this Act is hereby de-
clared to be an emergency measure and necessary for the immediate
preservation 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, the same
shall take effect from the date of its passage.

Approved March 29, 1966.

CHAPTER 118
(Senate Bill 498)

AN ACT to repeal and re-enact, with amendments, Section 2 of
Chapter 795 of the Acts of the General Assembly of 1963, as last
amended by Chapter 886 of the Acts of 1965, to extend for a
further period of time the effectiveness of certain amendments to
the alcoholic beverages laws in Anne Arundel County limiting the
number of licenses which may be issued according to population
in the county.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 2 of Chapter 795 of the Acts of the General Assembly
of 1963, as last amended by Chapter 886 of the Acts of 1965, be and
it is hereby repealed and re-enacted, with amendments, to read as
follows:

Chapter 795 of 1963

Section 2. This Act shall take effect June 1, 1963 and shall be
effective through and including May 31, [1966] 1968 1967 and no
longer.

Sec. 2. And be it further enacted, That this Act is hereby de-
clared to be an emergency measure and necessary for the immediate