1482 LAWS OF MARYLAND. [CH. 521

WHEREAS, It is deemed that the speed at which the motor
vehicle is driven over the highways has a direct bearing on
the damage to the highways and the wear thereof; and

WHEREAS, Laws now in force or enacted have taken into
consideration the effect of the weight of the motor vehicles
and the speed they attain; and

WHEREAS. It is deemed proper by the Legislature that the
aforesaid deficiency should be made good by those who are now
benefiting and will hereafter benefit more directly from the
aforesaid expenditures which caused said deficiency; and

WHEREAS, Such result in the judgment of the Legislature
will be accomplished by levying a tax upon the quantity of
motor fuel purchased for use in propelling motor vehicles on
public highways as hereinafter provided, and which shall be
deemed an additional tax to the taxes and license fees now
provided by law; and

WHEREAS, It is considered and deemed that a tax levied
upon each gallon of motor vehicle fuel purchased for use in
motor vehicles is the equivalent of and in its practical effect
a license fee and tax upon the motor vehicle itself, and the
measure of the use of the highways is in direct relation to
the amount of motor vehicle fuels consumed in furnishing the
motive power of motor vehicles, and with the license fees and
taxes provided by other laws of the State of Maryland, the
tax herein provided more nearly renders perfect the proper
compensation to be paid by the motor vehicles for the use of
facilities provided at great cost for the class for whose needs
they are essential and whose operation over the highways are
peculiarly injurious; and

WHEREAS, It is found that the practical effect of the levy-
ing of a tax on motor vehicle fuels sold by the dealer is that
the tax is in fact collected from the consumer, by being added
to the price of such fuel, and the burden of the tax paid by
the dealer is passed on to and paid and borne by such ultimate
consumer, and accordingly that the consumer who uses such
motor vehicle fuel in motor vehicles and for the operation
thereof is in fact and practical effect paying a license fee and
tax upon the motor vehicle itself; and

WHEREAS, It is deemed equitable and proper that persons pur-
chasing motor fuels for purposes other than for consumption
and use in furnishing the propelling power of motor vehicles