LICENSES. 349

been paid, shall be reimbursed and repaid the amount of such tax paid by
him upon presenting to the Comptroller a statement accompanied by the
original invoices showing such purchase, which statement, shall set forth
the total amount of such fuel so purchased and used by such consumer,
other than in motor vehicles operated or intended to be operated upon any
of the public highways of the State of Maryland, and said Comptroller
upon the presentation of such statement and such vouchers, shall cause to
be repaid to such consumer from the taxes collected on motor vehicle fuels
the said taxes paid on fuels purchased or used other than for motor vehicles
as aforesaid; provided, that applications for refunds as provided herein
must be filed with the Comptroller within ninety (90) days from the date
of purchase or invoice. ¹

1929, ch. 476.

219A. The Federal Government shall be entitled to the refund of the
tax upon all motor vehicle fuel purchased by it with respect to which the
tax has been paid, upon compliance with the provisions of Section 219 of
this Article.

1929, ch. 484.

220A. The license tax in respect of motor vehicle fuels prescribed by
this sub-title shall be collectible and enforceable by a writ of attachment
brought in the name of the State Comptroller for the use of the State
against the lands, goods, chattels or credits of the tax debtor, and such
attachment shall be governed in all respects by the rules of the law and
procedure applicable to attachments for liquidated damages against non-
residents; no attachment bond shall be required of the plaintiff, provided,
however, that with respect to any property of the tax debtor subject to
bona fide existing lien or liens, such lien or liens shall be entitled to priority
over all liens of said attachments. And in the event of the sale of the real
or personal property of the tax debtor by any sheriff, constable, trustee,
receiver or other ministerial officer, under judicial process or otherwise, all
such taxes, after the payment of the expenses incident to the sale, shall
have priority over all other indebtedness of the tax debtor, except such in-
debtedness as may be secured by a bona fide and existing lien upon any of
the real or personal property so sold.

222-223. Repealed by ch. 520 of the Acts of 1927.

Gasoline tax is substitute for previously existing method of taxing motor vehi-
cles save as to such items as were excepted from Its operation—see notes to sec.
182. Hiring cars included Baughman v. Her wig, 145 Md. 186 (decided prior to
act 1927, ch. 520).

Garages.

228.

Sales room for motor vehicles, not used for hire or storage for hire, not garage
within meaning of this section. Construction of act in body of act. Title suffi-
cient. Motor Co. v. State, 147 Md. 234.

¹ Sec. 2 of chs. 146 and 236 of acts of 1927 repealed all laws inconsistent therewith
to extent of such inconsistency.