WM. PRESTON LANE, JR., GOVERNOR. 1353

pounders upon all motor vehicle fuel purchased by them and
sold or used in the State of Maryland in the form of a com-
pound or otherwise.)

(b) On and after the first day of April, 1927, the license
tax in respect of motor vehicle fuels, prescribed by this sub-
title, shall be increased one-half cent per gallon.

(c) 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.

(d) On and after the first day of July, 1947, the license
tax in respect to motor vehicle fuels, prescribed by this sub-
title, shall be increased one cent per gallon.

(e) On and after the first day of July, 1947, the taxes im-
posed by Sub-divisions (a), (b), (c) and (d) of this section
shall be deemed to be continued in effect as parts of a single
license tax with respect to motor vehicle fuels of five cents
per gallon to be known as the "Gasoline Tax". In any case
where the State or any agency thereof, or any county, munici-
pality (including Baltimore City), special taxing area or
other political sub-division has, prior to June 1, 1947, issued
bonds or other evidences of debt and for the security, payment
or servicing thereof has lawfully pledged or committed (in
the form of a special tax or otherwise) any portion of the
motor vehicle fuel taxes of two cents, one-half cent and one
and one-half cents per gallon, respectively, such pledge or
commitment shall continue unimpaired as a pledge or commit-
ment of a like amount of the five cent Gasoline Tax.

SEC. 2. And be it further enacted, That Section 242 of
Article 56 of the Annotated Code of Maryland (1943 Supple-
ment), title "Licenses", sub-title "Gasoline Tax", as amended
by Chapter 755 of the Acts of 1945, and Section 243 of said
Article 56 of said Code (1939 Edition), title "Licenses", sub-
title "Gasoline Tax", be and they are hereby repealed, and
that two new sections be and they are hereby enacted in lieu
thereof, to be known as Sections 242 and 243 respectively, of
said Article, to follow immediately after Section 241 of said
Article, and to read as follows:

242. The Gasoline Tax, imposed by this sub-title, in re-
spect to motor vehicle fuel sold or used in any calendar month,
shall be paid on or before the last day of the next succeeding
month to the Comptroller who shall receipt the dealer there-
for. From the monies thus received, the Comptroller each
month shall (a) retain such sum as in his judgment shall be
sufficient to enable him to pay promptly all claims for re-