1352 LAWS OF MARYLAND. [CH. 560

140-N to 140-U, both inclusive, of said Article 89B of said
Code, as amended by Chapter 755 of the Acts of 1945, and
to the servicing of bonds issued under the provisions of
Sections 147A to 147F, both inclusive, of said Article 89B
of said Code (1943 Supplement), fixing the terms and con-
ditions of said State Highway Construction Bonds, making
said bonds exempt from taxation, providing for the' use of
the proceeds of said bonds and for their issuance, sale, re-
demption or otherwise, and requiring annual reports by
the State Roads Commission to the Governor on the status
of the bonds and proceeds thereof and the projects con-
structed or to be constructed under said sub-title; and to
amend Section 148 of said Article 89B of said Code (1943
Supplement), title "State Roads", sub-title "Convict Labor",
as amended by Chapter 408 of the Acts of 1945 relating to
the employment by the State Roads Commission of prison-
ers in the penal institutions of the State; and to add three
new sections to Article 89B of the Annotated Code of
Maryland (1939 Edition), title "State Roads", to follow
immediately after Section 155 of said Article, under a new
sub-title "Special Provisions as to Designated Counties",
to be known as Sections 156, 157 and 158 providing for
the construction, reconstruction and maintenance by the
State Roads Commission of County roads in certain named
Counties; and to preserve the obligations of railroad and
railway companies with respect to grade crossing elimina-
tions.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 241 of Article 56 of the Annotated Code
of Maryland (1939 Edition), title "Licenses", sub-title "Gas-
oline Tax", be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

241. (a) On and after January 1, 1924, each and every
dealer as defined in this sub-title who is now engaged or
who may hereafter engage in his own name or in the name
of others, or in the name of his representatives or agents
in this State, in the sale or use of motor vehicle fuel as
herein defined shall not later than the last day of each calen-
dar month, render to the Comptroller a statement of all motor
vehicle fuel sold or used by him or them in the State of
Maryland during the preceding calendar month, and pay a
license tax of Two Cents (2c) per gallon on all motor vehicle
fuel as shown by such statement in the manner and within the
time hereinafter stipulated; (provided, however, that the
tax imposed upon motor vehicle fuel sold to compounders
shall be returned and paid as herein provided by such com-