370 LAWS OF MARYLAND. [CH. 218

license hitherto or hereafter issued to any dealer, such can-
cellation to become effective sixty (60) days from the date
of receipt of the written request of such dealer for can-
cellation thereof, or said Comptroller may cancel the li-
cense of any dealer upon investigation and sixty (60) days'
notice mailed to the last known address of such dealer if it
shall ascertain and find that the person to whom such li-
cense has been issued is not longer engaged in the receipt,
use or sale of motor fuel as a dealer, and has not been so
engaged for the period of six (6) months prior to such
cancellation. But no such license shall be cancelled upon
the request of any dealer until and unless the dealer shall,
prior to the date of such cancellation, have paid to the
State of Maryland all taxes imposed under the provisions
of this Act, together with any and all penalties and fine
accruing by reason of any failure on the part of said
dealer to make reports as required by this Act or to pay
said taxes or penalties.

In the event that the license of any dealer shall be can-
celled by the Comptroller as hereinbefore in this section
provided, and in the further event that said dealer shall
have paid to the State of Maryland all motor fuel taxes due
and payable by it under the laws of the State of Maryland
upon the receipt, sale or use of motor fuel, together with
any and all penalties accruing by reason of any failure on
the part of said dealer to make reports or to pay said tax
or penalties, then the Comptroller shall cancel and sur-
render the bond theretofore filed by said dealer.

216A. Every railroad company, every street, suburban
or inter-urban railroad company, every pipe line company,
every water transportation company, and every common
carrier transporting motor fuel, either in interstate or in
intrastate commerce, to points within the State of Mary-
land, and every person transporting motor fuel by what-
ever manner to a point in the State of Maryland, from any
point outside of said State, shall at any time, and from
time to time, upon written request of the Comptroller,
report under oath on forms prescribed by said Comptroller,
all deliveries of motor fuel so made to point within the
State of Maryland, for such periods as the Comptroller may
specify.

If required by the Comptroller, such reports shall show
the name and address of the person to whom the deliveries
of motor fuel have actually and in fact been made, the
name and address of the originally name consignee, if
motor fuel has been delivered to any other than the