ALBERT C. RITCHIE, GOVERNOR. 1489
lic roads and highways of the State of Maryland by imposing
said burden upon those deriving special benefits therefrom; and
WHEREAS, The method of raising revenue for said purpose
as outlined in this Act will more equitably and .generally dis-
tribute such burden; and
WHEREAS, It is deemed that there is a direct relation be-
tween the use of highways by motor vehicles and the quantity
of motor vehicle fuel consumed in furnishing the motive power
thereof as well as a direct relation between the weight of the
motor vehicles using such highways and the distance which
such motor vehicle will travel by such motive power per unit
of weight; and
WHEREAS, It is deemed that the weight of the motor vehicle
and the distance traveled have a direct bearing on the damage
to the highways and the wear thereof; and
WHEREAS, It is deemed that the speed at which the motor
vehicle is driven over the highways has a direct bearing on the
damage to the highways and the wear thereof; and
WHEREAS, Laws now in force or enacted have taken into
consideration the effect of the weight of the motor vehicles and
the speed they attain; and
WHEREAS, It is deemed proper by the Legislature that the
aforesaid burden of maintaining and reconstructing the public
roads and highways of the State should be equitably and gen-
erally distributed among those who will be benefited more
directly by the expenditure of the revenue derived from this
Act; and
WHEREAS, Such a result in the judgment of the Legislature
will be accomplished by levying a tax on the quantity of motor
fuel purchased for use in propelling motor vehicles on the pub-
lic roads and highways of the State as hereinafter provided,
which said tax shall be deemed a substitute in part for the
taxes and license fees now provided by law as more particularly
set out in this Act; and
WHEREAS, It is considered and deemed that a tax levied
upon each gallon of motor vehicle fuel purchased for use in
motor vehicles is the equivalent of and in its practical effect
a license fee and tax upon the motor vehicle itself, and the
measure of the use of the highways is in direct relation to
the amount of motor vehicle fuels consumed in furnishing the
|