LICENSES. 775

218.

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

An. Code, 1924, sec. 219. 1922, ch. 522, sec. 9. 1927, chs. 146 and 236. 1931, ch. 179.

1935, ch. 25.

219. Any person, firm or corporation who shall buy or use any motor
vehicle fuel as defined in this subtitle for the purpose of operating or
propelling stationary gas engines, tractors used for agricultural purposes,
motor boats, air planes or air craft, or who shall purchase or use any of
such fuel for cleaning or dyeing or other commercial use of the same,
except in motor vehicles operated or intended to be operated in whole or
in part upon any of the public highways of the State of Maryland, on
which motor fuel the tax imposed by this sub-title shall have 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.

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.

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

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