774 ARTICLE 56.

An. Code, 1924, ch. 522, sec. 6. 1933, ch. 218, sec. 216. 1935, ch. 196.

216. The records of all purchases, receipts, sales, distribution and use
of motor vehicle fuel of every dealer shall at all times during the business
hours of the day be subject to inspection by the Comptroller, or by any
agent or employee thereof duly authorized by said Comptroller.

Every dealer shall maintain and keep, for a period of two (2) years,
such record or records of motor fuel received, used, sold or delivered within
this State by such dealer together with invoices, bills-of-lading, and other
pertinent records and papers as may be required by the Comptroller for
the reasonable administration of this sub-title.

Whenever the Comptroller shall determine that it is necessary to ex-
amine the books and records of any dealer doing business in this State,
and the books and records of any such dealer are not made available for
examination in this State, the Comptroller is authorized to charge the
reasonable traveling and other expenses of making such examination
against such dealer, provided, however, that no other fee or compensation
shall be paid for any such examination. In the event any such dealer shall
fail to pay such expenses within thirty (30) days from the receipt of a bill
for the same, the Comptroller may proceed to forthwith collect said bill by
suit or to cancel the license of such dealer under the provisions of Section
213B of this Article.

1933, ch. 218, sec. 216A.

216A. Every railroad company, every street, suburban or inter-urban
railroad company, every pipe line company, every water transportation
company, and every common carrier transporting motor fuel, either in
interstate or in intrastate commerce, to points within the State of Mary-
land, and every person transporting motor fuel by whatever manner to a
point in the State of Maryland, from any point outside of said State, shall
at any time, and from time to time, upon written request of the Comp-
troller, report under oath on forms prescribed by said Comptroller, all
deliveries of motor fuel so made to point within the State of Maryland,
for such periods as the Comptroller may specify.

If required by the Comptroller, such reports shall show the name and
address of the person to whom the deliveries of motor fuel have actually
and in fact been made, the name and address of the originally named
consignee, if motor fuel has been delivered to any other than the originally
named consignee, the point of origin, the point of delivery, the date of de-
livery, and the number and initials of each tank car and the number of
gallons contained therein, if shipped by rail, the name of the boat, barge or
vessel, and the number of gallons contained therein, if shipped by water,
the license number of each tank truck and the number of gallons contained
therein, if transported by motor truck, or if delivered by other means, the
manner in which such delivery is made; and such other additional in-
formation relative to shipments of motor fuel as the Comptroller may
require.