1400 LAWS OF MARYLAND. [CH. 522
motive power of motor vehicles, and with the license fees and
taxes provided by other laws of the State of Maryland, the
tax herein provided more nearly renders perfect the proper
compensation to be paid by the motor vehicles for the use of
facilities provided at great cost for the class for whose needs
they are essential and whose operation over the highways are
peculiarly injurious; and
WHEREAS, It is found that the practical effect of the levy-
ing of a tax on motor vehicle fuels sold by the dealer is that
the tax is in fact collected from the consumer, by being added
to the price of such fuel, and the burden of the tax paid by
the dealer is passed on to and paid and borne by such ultimate
consumer, and accordingly that the consumer who uses such
motor vehicle fuel in motor vehicles and for the operation
thereof is in fact the practical effect paying a license fee and
tax upon the motor vehicle itself; and
WHEREAS, It is deemed equitable and proper that persons
purchasing motor fuels for purposes other than for consump-
tion and use in furnishing the propelling power for motor
vehicles used or intended to be used in whole or in part upon
the highways of this State should have refunded to them any
money which they may be required to pay by reason of said
tax herein provided for; and
WHEREAS, The successful operation of such motor vehicles
over the public roads and highways of this State depend in
large measure upon the proper maintenance and reconstruc-
tion of such roads and highways; now, therefore,
SECTION 1. Be it enacted by the General Assembly of Mary-
land, That the following words, terms and phrases in this Act
are, for the purposes hereof, defined as follows:
(a) "Motor Vehicles" shall include all vehicles, engines
or machines, movable or immovable, which are operated or
propelled by internal combustion of gasoline, distillate or other
volatile and inflammable liquid fuels.
(b) "Motor vehicle fuels" are such fuels known as gasoline
and such other volatile and inflammable liquids produced or
compounded for the purpose of operating or propelling motor
vehicles, except the product commonly known as kerosene oil.
(c) The term "Dealer" is hereby defined as any person,
firm or corporation who imports or causes to be imported
gasoline and such other volatile ;nd inflammable liquids pro-
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