2412 ARTICLE 56

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
indebtedness as may be secured by a bona fide and existing lien upon any
of the real or personal property so sold.

Gasoline tax is substitute for previously existing method of taxing motor vehicles
save as to such items as were excepted from its operation—see notes to sec. 157. Hiring
cars included. Baughman v. Herwig, 145 Md. 186 (decided prior to act, 1927, ch. 520).

1937, ch. 481.

259. In order to carry out the purposes contemplated by the laws
licensing motor vehicles and imposing gasoline taxes, and to prevent future
diversions of motor vehicle and gasoline tax revenues, the Governor of the
State shall hereafter include in the Budget Bill submitted to the General
Assembly all receipts from motor vehicle licenses and gasoline taxes and
from fines and penalties collected for. the violation of said laws, for the
purpose of enforcing the Motor Vehicle and Gasoline Tax Laws and for
the construction, reconstruction and maintenance of roads, highways,
streets and bridges; provided, however, that the payment of interest on and
the redemption of bonds issued for the construction of roads, highways,
streets and bridges shall be 'construed to be within the purposes contem-
plated by this section and by the Acts licensing motor vehicles and impos-
ing gasoline taxes, and no part of said receipts shall be included in the
said Budget Bill for any other purposes whatsoever.

An. Code, 1924, sec. 224. 1922, ch. 522, sec. 14.

260. The Governor of the State is hereby authorized and empowered
to confer and advise with the proper officers of the District of Columbia,
and enter into reciprocal agreement effective on and after January 1, 1924,
under which the registration of motor vehicles owned by the residents of
this State will be recognized by the District of Columbia, and he is further
authorized and empowered from time to time after January 1, 1924, to
grant to residents of the District of Columbia the privilege of using the
roads of this State in return for the similar privilege granted residents of
this State by the District of Columbia.

See sec. 192.

An. Code, 1924, sec. 225. 1922, ch. 522, sec. 15.

261. If any section, sub-division, sentence or clause in this sub-title
shall, for any reason, be held unconstitutional or void, such decision shall
not affect the validity or meaning of any other portion of this sub-title.

Detective Agencies and Agents.

An. Code, 1924, sec. 226. 1912, sec. 164. 1916, ch. 704, sec. 164.

262. Every person, firm or corporation, resident or non-resident, main-
taining a private detective agency in this State shall, before acting as
such, take out a license therefor and pay to the Clerk of the Circuit Court
in the County in which such person, firm or corporation may be located,
or'to the Clerk of the Court of Common Pleas of Baltimore City, if located