ALBERT C. RITCHIE, GOVERNOR. 1491.
duced or compounded for operating or propelling motor vehi-
cles, as herein denned, for use, distribution or sale and deliv-
ery in, and after the same reaches, the State of Maryland; and
also any person, firm or corporation who produces, refines,
manufactures or compounds such fuel in the State of Mary-
land for use, distribution or sale and delivery in this State.
SEC. 2. Be it further enacted by the General Assembly of
Maryland, That on and after January 1, 1924, each and every
dealer as defined in this Act who is now engaged or who may
hereafter engage in his own name, or in the name of others,
or in the name of his representatives or agents in this State, in
the sale or use of motor vehicle fuel as herein defined shall, not
later than the last day of each calendar month, render to the
Comptroller a statement of all motor vehicle fuel sold or used
by him or them in the State of Maryland during the preceding
calendar month, and pay a license tax of two (2) cents per gal-
lon on all motor vehicle fuel as shown by such statement in the
manner and within the time hereinafter stipulated; provided,
however, in cases of compounds, credit shall be allowed for any
tax already paid on any of the ingredients entering into such
compound.
SEC. 3. And be it further enacted by the General Assembly
of Maryland, That all dealers in motor vehicle fuel in the State
of Maryland shall file a duly acknowledged certificate with the
Comptroller on forms prescribed, prepared and furnished by
the said Comptroller, which shall contain: The name under
which such dealer is transacting business within the State of
Maryland, the names and addresses of the several persons con-
stituting the firm or partnership, and, if a corporation, the
corporate name under which it is authorized to transact busi-
ness, and the names and addresses of its principal officers,
resident general agent and attorney in fact. If such dealer is
an association of persons, firm, partnership or corporation or-
ganized under the laws of another state, territory or country,
if it has not already done so, it must first comply with the laws
of Maryland relating to the transaction of its appropriate
business therein. No dealer, as here defined, shall, on and
after January 1, 1924, sell, use or distribute any motor vehicle
fuel until such certificate is furnished as required by this Act.
SEC. 4. And be it further enacted by the General Assembly
of Maryland, That after January 1, 1924, every dealer in
motor vehicle fuel shall render to the Comptroller, on or before
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