66 LAWS OF MARYLAND [CH. 27

heretofore granted by the General Assembly of Maryland
to the Mayor and City Council of Baltimore, the power
to tax to the same extent as the State of Maryland has or
could exercise said power within the limits of Baltimore
City as a part of its general taxing power; and to provide
by ordinance for the imposition, assessment, levy and
collection of any tax or taxes authorized by this sub-sec-
tion; and from time to time to grant exemptions and to
modify or repeal existing or future exemptions; PRO-
VIDED, HOWEVER, THAT ANY TAX ON ALCOHOLIC
BEVERAGES IMPOSED UNDER THE AUTHORITY
OF THIS SECTION SHALL EXPIRE AS OF DECEM-
BER 31, 1953, BUT NOTHING IN THIS SECTION
SHALL BE CONSTRUED TO PREVENT THE COLLEC-
TION OF TAXES IMPOSED ON ALCOHOLIC BEVER-
AGES AFTER SAID DATE IF SAID TAXES ARE DUE
AND PAYABLE ON OR BEFORE DECEMBER 31, 1955,
1953,; provided, however, that any tax on alcoholic bever-
ages imposed under the authority of this section shall expire
as of December 31, 1954, but nothing in this section shall be
construed to prevent the collection of taxes imposed on
alcoholic beverages after said date if said taxes are due and
payable on or before December 31, 1954.

(b) The Mayor and City Council of Baltimore shall
not have the power to impose any tax upon intangible
personal property or upon the subject matter of Sections
242 to 261 of Article 56 of the Code of Public General
Laws of Maryland (gasoline tax); Section 74 of Article
66½ (motor vehicle registration); Section 25A of Article
66½ (titling tax); Sections 293 and 294 of Article 56
and Section 218 of Article 81 (motor vehicle taxation);
Section 7 (32) of Article 81 (Class A and Class D Motor
Vehicles); Sections 222 to 258 of Article 81 (tax on in-
comes); Article 78B (horseracing and pari-mutuel bet-
ting); Sections 141 and 143 of Article 81 (bonus tax);
Sections 144 to 147 of Article 81 (tax on franchise to be
a corporation); Section 5 of Article 23 (recording corp-
orate papers); Section 94 of Article 81 (deposits of sav-
ings banks); Sections 101 to 103F of Article 81 (in-
surance premiums); Sections 109 to 140 of Article 81
(inheritances); Article 62A (estate tax); or Section 104
of Article 81 (tax on commissions of executors and ad-
ministrators); but the limitations herein shall not apply
to any tax levied or imposed upon the gross receipts of
any person, association or corporation other than the
gross receipts of corporations taxed under Section 95 of
Article 81 of the Code, savings banks, insurance com-
panies, safe deposit and trust companies, and the gross