LICENSES 2403

ings, and the reconstruction and re-location of bridge structures as pro-
vided by the Budget Bill.

Cited in construing Art. 89B, Secs. 9-19. Howard Co. v. Leaf, Daily Record, Oct. 30,
1939.

1927, ch. 118, sec. 212B. 1929, ch. 116. 1939, ch. 766.

243. On and after the first day of April, 1927, the license tax in
respect to motor vehicle fuels, prescribed by this sub-title, shall be increased
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 retained by the Comptroller as, in the judg-
ment of the Comptroller, shall be sufficient to enable him to pay promptly
all claims for refund), as follows: Three-tenths 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 Comptroller, and to be used for
the construction and maintenance of the streets and highways of Baltimore
City and/or for the payment of highway bond debt service, and the balance
to be credited to the account 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 as provided in Section 9 of Article 89B of
the Code of Public General Laws of Maryland.

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
State out of the revenue derived from the additional tax imposed by this
Section, and thereafter the Counties in which such roads are respectively
located shall be relieved of their obligations, under the provisions of any
existing law, of providing funds to defray one-half of the cost of construc-
tion of such roads.

Each County's proportionate part of the revenue derived from such
additional tax shall be determined by using the same ratio which the
public road mileage of that County bears to the entire public road mileage
in the Counties of the State.¹

Cited in construing Art. 89B, Secs. 9-19. Carroll Co. v. State Roads Comm., Daily
Record, Oct. 24, 1939.

Cited but not construed in Murphy v. State Roads Commission, 159 Md. 16.

See notes to art. 16, sec. 1, of Md. Constitution.

1927, ch. 118, sec. 212C.

244. Any person, firm or corporation, who shall purchase and use
any motor vehicle fuel, in respect of which the tax imposed by Section
243 has been paid, for the purpose of propelling any motor vehicle,
equipped with a commercial body, or any motor vehicle used and regis-
tered pursuant to law for use in the transportation of persons for hire, shall
be reimbursed and repaid out of the "Lateral Road Gasoline Tax Fund"
one cent per gallon for each gallon of motor vehicle fuel used in such motor
vehicle; provided such motor vehicle is regularly operated as a part of the
principal business of the person, firm or corporation by whom the claim for
refund is made; and provided further, that such motor vehicle while spe-

¹ See ch. 425 of 1933, ch. 465 of 1935 and ch. 341 of 1937 for provisions for disburse-
ment of said revenues.

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