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ALBERT C. RITCHIE, GOVERNOR. 1481
CHAPTER 521.
AN ACT to raise additional revenue for the purpose of mak-
ing good a deficiency of one million one hundred seventy-
nine thousand five hundred fifty-five dollars and seven cents
($1,179,555.07) now existing in the Maintenance and Re-
construction Fund of the State Roads Commission, by impos-
ing a tax on motor fuels as herein defined, to be paid by
dealers as herein denned, with certain rights to refunds as
herein set forth; regulating the sale of such fuels; provid-
ing for reports of sales of such motor fuels, for the collec-
tion of said tax by the Comptroller and for the disposition
of such revenue derived therefrom, and fixing penalties for
the violations of the terms hereof.
WHEREAS, The expenditures made from time to time in
the past by the State Roads Commission in the maintenance
and reconstruction of the public highways of the State ex-
ceeded the appropriations made for such purposes by the Gen-
eral Assembly of the State, thereby creating a deficiency in the
Maintenance and Reconstruction Fund of the State Roads Com-
mission amounting at this time to one million one hundred
seventy-nine thousand five hundred fifty-five dollars and seven
cents ($1,179,555.07) ; and
WHEREAS, The said expenditures so made as aforesaid upon
the public highways of the State were rendered necessary for
the preservation of the public health, safety and welfare; and
WHEREAS, It is imperative that said deficiency now existing
shall be made good and that the said Maintenance and Re-
construction Fund of the State Roads Commission shall be
balanced; and
WHEREAS, It is deemed that there is a direct relation be-
tween the use of highways by motor vehicles and the quantity
of motor vehicle fuel consumed in furnishing the motive power
thereof as well as a direct relation between the weight of the
motor vehicles using such highways and the distance which
such motor vehicle will travel by such motive power per unit
of weight; and
WHEREAS, It is deemed that the weight of the motor ve-
hicle and the distance traveled have a direct bearing on the
damage to the highways and the wear thereof; and
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