286                              LAWS OF MARYLAND                     [CH. 108

holders of "special Sunday licenses" issued in Queen Anne's County
pursuant to Section 103A. Notwithstanding the other provisions of
this section, it is [unlawful] lawful for Class C (clubs), beer, wine
and liquor licensees in Caroline County to sell alcoholic beverages
between the hours of 12 o'clock midnight and 2 o'clock a.m. and be-
tween 12 o'clock noon and 12 o'clock midnight on Sunday. Notwith-
standing the other provisions of this section and Section 95B of this
Article, it is lawful for Class C ["on-sale"] (on-sale) (clubs) beer,
and light wine, or beer, wine and liquor licensees in Cecil County to
permit the use and consumption of alcoholic beverages between the
hours of 1 o'clock p.m. and 7 o'clock p.m. on Sunday. In Worcester
County the prohibition of this section shall not be applicable to Class
B beer, wine and liquor licenses regulated by the provisions of Sec-
tion 106 of this Article.

138.

The Comptroller shall prescribe and furnish suitable certificates
or stamps denoting the payment of the tax imposed by this article,
and shall, by said method or by assessment or otherwise, cause to
be collected, the said tax on any fractional gallon contained in each
package. Subject to the provisions of Section 142 of this [subtitle]
article the Comptroller is authorized to furnish certificates or stamps
denoting the payment of the tax imposed by this article on a credit
basis. In the case of the tax on wine, the Comptroller may cause said
tax to be collected in such other manner or by some other method
than certificates or stamps as the Comptroller may determine. In
the case of the tax on beer, the Comptroller shall cause said tax to
be collected before delivery or consumption in this State, in the
manner and at the time prescribed by Section 136 of this subtitle,
and in the case of the taxes on other alcoholic beverages except beer,
the Comptroller shall cause such taxes to be collected in the manner
and at the time prescribed by this section, and the payment of the
tax shall be evidenced in such manner as the Comptroller may de-
termine, and the Comptroller is empowered to prescribe such other
methods, and/or devices, for the assessment, evidencing of payment
and/or collection of the said tax, in addition to or in lieu of the
methods and devices hereinbefore set forth, whenever, in his judg-
ment, such action is necessary to prevent frauds or evasions or to
comply with any wartime or emergency restrictions of the federal
government, and to prescribe such rules and regulations as he may
deem necessary to make such methods and/or devices effective and
to secure the payment of all such taxes; provided the excise tax on
beer, wine and liquor sold or delivered by Classes E, F and G license
holders while operating above and within or above the boundary line
and on the waters of the State of Maryland shall be paid monthly
not later than twenty-five days after th