LICENSES. 767
PART VII.

Gasoline Tax.
211.

U. S. Post Exchange exempt from payment of gasoline tax. U. S. v. Gordy,
58 Fed. (2nd), 1013.

See notes to secs. 182 and 222.

1927, ch. 327, sec. 212A. 1929, ch. 96. 1931, ch. 249.

212A. On and after the first day of April, 1927, the license tax in
respect of motor vehicle fuels, prescribed by this sub-title, shall be increased
one-half cent per gallon. The State Treasurer shall create a special fund

of the receipts from the said additional tax of one-half cent per gallon, and
shall disburse the same monthly (less such sum to be retained by the
Comptroller, as, in the judgment of the Comptroller shall be sufficient to

enable him to pay promptly all claims for refunds), as follows: One fifth
thereof to the Mayor and City Council of Baltimore, to be used for the
elimination of railroad grade crossings within the limits of said City, and
the balance to be credited to the account of the State Roads Commission

of Maryland, to be paid out of the Treasury of the State, only upon the
warrant of the Comptroller, and to be used for the elimination of railroad
grade crossings, as provided by Sections 38A to 38J, both inclusive, of
Article 91 of the Code of 1924, as enacted by Chapter 327 of the Acts of
1927 (now Sections 13 to 23 of Article 89B), or for the re-location of
Toads for the purpose of accomplishing the elimination of railroad grade

crossings, and the reconstruction and re-location of bridge structures as
provided by the Budget Bill.

1927, ch. 118, sec. 212B. 1929, ch. 116.

212B. On and after the first day of April, 1927, the license tax in
respect of motor vehicle fuels, prescribed by this sub-title, shall be in-
creased one and one-half cents per gallon. The State Treasurer shall
create a special fund of the receipts of the said additional tax of one and
one-half cents per gallon (to be designated as the "Lateral Road Gasoline
Tax Fund"), and shall disburse the same monthly (less such sum to be re-
tained by the Comptroller as, in the judgment of the Comptroller, shall be
sufficient to enable him to pay promptly all claims for refund), as follows:
One-fifth thereof, less refund exemptions as hereinafter provided, to be
credited to the account of the State Roads Commission of Maryland, to be
paid out of the Treasury of the State, only upon the warrant of the Comp-
troller, and to be used for the construction and maintenance of the streets

and highways of Baltimore City, and the balance to be credited to the ac-
count of the State Roads Commission of Maryland, to be paid out of the
Treasury of Maryland, only upon the warrant of the Comptroller, and to
be used in the construction of lateral roads, and for no other purpose.
From and after October 1, 1927, the entire cost of the construction of
lateral roads built by the State Roads Commission shall be paid by the