320 ARTICLE 56.

the case of threshing outfits, clover huller, hay balers, binders and other
similar farming implements not designed for hauling purposes.

Class H. Twenty-five dollars ($25. 00) for each tractor or traction en-
gine, or any other similar vehicles used for propelling, supporting or draw-
ing a trailer or semi-trailer. This charge shall not apply to, nor shall reg-
istration tags be required to be displayed on a tractor or traction engine
used for hauling on an unimproved road or for drawing or propelling agri-
cultural or farming implements so long as such vehicle is not used for haul-
ing purposes (except for drawing or propelling agricultural or farming
implements) upon any improved highway.

The charges above prescribed for the markers and certificates of regis-
tration provided for in Classes A and F, shall not apply to vehicles using
the public highways of the State and propelled by steam or electricity.
For such vehicles, the following fees shall be paid per annum to the Com-
missioner of Motor Vehicles for the markers and certificates of registra-
tion issued by him in accordance with the provisions of this sub-title.

Class I. Sixty cents ($. 60) per horse power or fraction thereof in the
case of all motor vehicles having pneumatic tires, with a minimum charge
of ten ($10. 00) dollars for any motor vehicle.

Class J. Two dollars ($2. 00) per horse power or fraction thereof in
the case of all motor vehicles operating for the purpose of transporting per-
sons for hire upon any of the public highways of thia State, other than
motor vehicles operating on fixed schedules, the registration fees of which
are fixed by other specific provisions of law, and provided that said charge
shall be in lieu of all other taxes, fees or charges of every kind upon said
motor vehicle or upon the receipts of those operating the same except the
taxes imposed upon the same as personal property.

Class K. Twenty-five dollars ($25. 00) for the first two sets of tags;
or markers issued each dealer in used or second-hand motor vehicles, to
each proprietor of a garage, or repair shop, or to each junk dealer, and
three dollars ($3. 00) for each additional set of such tags. Such tags shall
be interchangeable among the motor vehicles owned or used by the one to
whom issued only when such use is incidental to such business.

The charges in this section prescribed shall be for the entire twelve
months of the year.

If a certificate provided for in Classes A, F, I or J of this Section be
issued after the thirty-first day of July, the charge shall be one-half of that
prescribed for the entire year.

If a certificate provided for in Class B or G be issued after the first
of the year, the charge shall be for the entire remaining portion of the
year at the same rate but calculated on a monthly basis, no reduction to be
made for fractional portions of a month. Upon the surrender of the regis-
tration certificate and number plates or markers provided for in Class B
or G, and upon application made therefor, the original owner shall be en-
titled to a refund of the amount paid for such certificates and markers for
the unused portion of the year calculated on a monthly basis, with no
allowance for fractional portions of a month.