1006                                   LAWS OF MARYLAND                                 Ch. 321

dollar and twenty-five cents ($1.25),] OR $0.3963 PER LITER
and on all wines so sold or delivered a tax at the rate of
forty cents ($.40) per gallon or $.1057 per liter, which
taxes shall be paid by the manufacturer, wholesaler or
dispensary to the Comptroller for the use of the State of
Maryland except as provided by the terms and conditions of §
134 of this article, by the tenth day of each calendar month
following the sale or delivery of such distilled spirits,
wines and other alcoholic beverages except beer. Payments
of such tax shall be accompanied by a statement under oath
on forms prescribed by the Comptroller showing all distilled
spirits, wines and other alcoholic beverages, except beer,
sold or delivered during the previous month and before any
such alcoholic beverages are removed from the place of
business or warehouse of the manufacturer or wholesaler for
delivery to any retail dealer there shall be affixed thereto
tax stamps obtained from the Comptroller showing the amount
of tax imposed thereon. The taxes imposed by this section
shall also apply to such alcoholic beverages as are sold at
county liquor stores or dispensaries. The tax at the rate
of [one dollar and twenty-five cents ($1.25) per gallon or
at the rate of one dollar and fifty cents ($1.50)] $1.50 per
gallon OR $0.3963 PER LITER, as the case may be, [as herein
provided shall be applicable] APPLIES to all such alcoholic
beverages which do not contain a greater percentage of
alcohol than the standard of proof provided in the Internal
Revenue Code, USCA, Title 26, Chapter 26, § 2809, and
whenever any such alcoholic beverages shall contain any
alcohol in excess of the standard of proof therein provided,
the rate of taxation shall be increased proportionately.
Nothing contained in this section shall apply to the manner
of payment of the tax imposed herein with respect to sales
of such alcoholic beverages to Class E or Class F retail
dealers in this State. For the purpose of this section, the
term "tax stamps" shall also be deemed to include
decalcomanias, certificates or other identification devices
selected for use by the Comptroller.

134.

(a) [On and after July 1, 1955, the] THE Comptroller
shall, from the taxes levied and collected under and by
virtue of the terms of § 133 of this article on all
distilled spirits and other alcoholic beverages except beer
and wine, pay over and distribute [the following: To] TO
the mayor and city council of Baltimore OR THE COUNTY
COMMISSIONERS GOVERNING BODY OF ANY OTHER COUNTY [fifty
cents (50¢)] $0.50 per gallon OR $0.1321 PER LITER on all
such alcoholic beverages sold or delivered by a manufacturer
or a wholesaler to any retail dealer for sale in Baltimore
City[; to the county commissioners of each county fifty
cents (50¢) per gallon on all such alcoholic beverages sold
or delivered by a manufacturer or a wholesaler to any retail
dealer for sale] OR in said county, AS THE CASE MAY BE.
For the purposes of this section, the term "retail dealer"
shall include any county liquor store or dispensary. The
revenues to be distributed to Baltimore City and to each of
the counties as provided in this section shall be paid to