The midland journal. (Rising Sun, Md.) 1885-1947, 1935-09-13
PUBLIC GENERAL LAWS


ishment for perjury committed in SO tes-
tifying.
TIP. The Comptroller shall pay into
special account in the General Treasury to
be known as the Estate Emergency Relief
Fund" all taxes collected and received by
him under the provisions of this Act, and in
addition thereto the Treasurer of the State
shall pay into said fund an amount not to
exceed three hundred fifty thousand dollars
($350,000.) from any surplus in the revenue
derived from the State Inheritance Tax Law
which surplus may remain after the crea-
tion of the Reserve Fund and the payment
of interest and principal requirements OF
the Emergency Bond Issue of 1885 as en-
acted by Chapter OIL, General Assembly Of
1885. The sums SO paid into said State EN-
Urgency Relief Fund shall be disbursed upon
warrant of the Comptroller for the follow
ing purposes:
(a) To pay the salaries of such additional
employees as the Comptroller shall find nee
essary to carry out the provisions of this
Act and all other expenses made necessary
thereby. The Comptroller with the approval
of the Board of Public Works Is hereby
authorized to employ such assistants, depu.
ties, auditors, Investigators, clerks, stenog-
raphers and other employees as he deems
necessary, at such compensation as he may
determine, subject in every case to the up.
proval of the Board of Public Works. All
such employees shall be subject to removal
by the Comptroller at any time for any
cause he may deem sufficient.
(b) After the payment Of salaries and
expenses as hereinabove provided, the
Comptroller shall set aside such sum as
may be necessary for the payment OF re-
funds as hereinabove provided.
(c) After the payment of salaries and
expenses, and setting aside sum for re.
funds, as hereinabove provided, the sum OF
$500, 100000 shall be disbursed, upon war;
rant Of the Comptroller, subject to the APP
proval of the Board of Public Works. and
expended under the supervision Of the Board
e. = tsAG -
distress within the State. arising out Of
involuntary unemployment, flood. epidemic
or other emergency. Out of the balance IN
said fund, there shall be disbursed upon
warrant of the Comptroller, such sum or
sums as may be necessary, not IN excess OF
1,500, 900. to pay or contribute to the pay
ment of Old Age Pensions in accordance
with the provisions of any Act of the Gen.
eral Assembly, requiring the payment, or
contributing to the payment thereof Amy
balance remaining in said fund shall not
revert to the General Treasury, but shall
remain in the Estate Emergency Relief
Fund" until appropriated by the General
Assembly.
100. If any section, paragraph. clause,
sentence or part of this Act shall for my
reason be adjudged to be invalid, such judg-
ment shall not effect. impair or invaiidate
the remainder of this Act, but shall be con-
fined in its operation to the section. par.
agraph, clause, sentence or part thereof
directly involved in the controversy in
which such judgments shall have been
rendered. If any exemption granted by this
Act shall be declared invalid, the article or
articles sought to be exempted shall be sub
ject to taxation as fully as if said exemp-
ton had not been contained in this Act.
SEC. 2. And be it further enacted, That
this Act is hereby declared to be an En-
Urgency Law and necessary for the immedi-
ate preservation of the public health and
safety. and being passed upon yea and
nay vote, supported by three-ffths of the
members elected to the two Houses of the
General Assembly, the same shall take effect
from the date of passage.
Approved April 1, 1885.
CHAPTER No. 1853
A BILL ENTITLED
AN ACT to repeal and re-enact with amend
ments Sections 8s and 40 of Article 2B
of the Code of Public General Laws Of
Maryland, title Alcoholic Beverages"
sub-titles ''Taxation-Method of Pay
ment" and "Taxation-Penaltiesf for Eva
sions," respectively, as the same were
enacted by Chapter 2 of the Acts of the
General Assembly of Maryland at its ex-
traordinary session held in November and
December, 1888.
SECTION /. Be it enacted By the General
Assembly of Maryland, That Sections SO
and 40 of Article 2B of the Code OF
Public General Laws of Maryland, title "Al-
coholic Beverages" sub-titles Taxation
Method of Payment" and ''Taxation-Penal-
ties for Evasions," respectively, as the same
were enacted by Chapter 2 of the Acts Of
the General Assembly of Maryland at its
extraordinary session held in November and
December, 1898, be. and the same is here
by, repealed and re-enacted, with amend
ments, to read as follows:
SO. TAxATIoN-METHoD OF PAYMENT The
Comptroller shall prescribe and furnish
suitable certificates or stamps denoting the
payment of the tax imposed by this Act,
and shall, by said method or by assessment
otherwise, cause to be collected, the said
tax on any fractional gallon contained in
each package, before the removal of such
packages from the place of business or
warehouse of the manufacturer or whole
saler, or delivery to any retail dealer; 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 here
inbefore set forth, whenever, in his judg-
ment, such action is necessary to prevent
frauds or evasions, and to prescribe such
rules and regulations as he may deem neces-
sary to make such methods and/or devices
effective and to secure the payment of all
such taxes.
40. TAXATIoN-PENALTIEs FOR EvAsIoNs.
Every manufacturer, wholesaler or other
person who shall sell or deliver any alco-
holc beverages, subject to the tax imposed
by this Act, to any retail dealer. and every
retail dealer and every employee of any
such retail dealer who shall have IN his
possession, sell or offer for SALE or permit
to be kept upon the premises, any alcoholic
beverages subject to the tax imposed by
this Act upon which the tax has not been
paid, and every person who shall counter.
felt or forge any stamp or certificate re-
quired by this Act, or who shall participate
in the evasion of the tax imposed by this
Act, or who shall violate any provision Of
any rule or regulation prescribed by the
Comptroller pursuant to the authorization
contained in this Act shall. upon convic-
ton, be subject to a fine of not exceeding
Ten Thousand Dollars Oslo, 000.00) or to
imprisonment for not more than five years,
or both fine and imprisonment in the dis
cret;on of the Court.
Sec. g. And be It further enacted, That
this Act is hereby declared to be an em-
Urgency law and necessary for the immedi-
ate preservation of the public health and
safety and being passed upon yea and nay
vote, supported by three-ifths 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 May II, 1885.
CHAPTER No. 3e3
A BILL ENTITLED
AN ACT to grant additional powers to the
municipalities described in Chapter 80 of
the Acts of the Extraordinary Session of
1888, to enable such municipalities to
meet the requirements of further Acts ct
the Congress of the United States Of
America with respect to the construction
of public works.
WHEREAS, under the provisions OF Chap
ter 80 of the Extraordinary Session of the
General Assembly of 1888, every munici-
patty defined therein is authorized to con-
tract debts, or to borrow money and to