1356 LAWS OF MARYLAND. [CH. 560

visions of Section 285 of Article 66 1/2 of the Annotated Code
of Maryland, said Fund to be thereafter held and distributed
in accordance with the provisions applicable thereto of
Article 89B of the Annotated Code of Maryland.

SEC. 7. And be it further enacted, That Section 25A of
Article 66 1/2 of the Annotated Code of Maryland (1943 Sup-
plement), title "Motor Vehicles", sub-title "Administration—
Registration—Titling", as amended by Chapter 47 of the Acts
of 1945, be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

25A. (Excise Tax for the Issuance of Certificates of Title.)

(a) In addition to the charges prescribed by this Article
there is hereby levied and imposed an excise tax for the is-
suance of every original certificate of title for motor vehicles
in this State and for the issuance of every subsequent certifi-
cate of title for motor vehicles in this State in the case of
sales or resales thereof, and on and after July 1, 1947, the
Department of Motor Vehicles shall collect said tax upon the
issuance of every such certificate of title of a motor vehicle
at the rate of two per centum of the fair market value of
every motor vehicle for which such certificate of title is ap-
plied for and issued.

(b) The Department of Motor Vehicles shall require every
applicant to supply information as it may deem necessary as
to the time of purchase, the purchase price and other informa-
tion relative to the determination of the fair market value.

(c) The Department of Motor Vehicles shall remit all sums
collected under the provisions of this section to the State
Treasurer, who shall use and apply the same, first, to the
extent required for debt service on State Highway Construc-
tion Bonds pursuant to Sections 147G to 147P, both inclusive,
of Article 89B of the Annotated Code of Maryland (1939
Edition), as enacted by Section 18 of this Act, and shall
transfer the balance thereof, if any, to the construction fund
for the State Roads Commission provided by Section 11 (e) of
said Article 89B.

(d) Certificates of title for all motor vehicles owned by the
State of Maryland or any political sub-division of the S'tate
and for fire engines and other fire department emergency
apparatus, including ambulance operated by or in connec-
tion with any fire department, shall be exempt from the tax
imposed by this section.

SEC. 8. And be it further enacted, That Section 285 of
Article 66 1/2 of the Annotated Code of Maryland (1943