ALBERT C. RITCHIE, GOVERNOR. 1483

used or intended to be used in whole or in part upon the high-
ways of this State should have refunded to them any money
which they may be required to pay by reason of said tax herein
provided for; and

WHEREAS, The successful operation of such motor vehicles
over the public roads and highways of this State depend in
large measure upon the proper maintenance and reconstruction
of such roads and highways, which said reconstruction and
maintenance have been made at great expense as hereinbefore
set forth; now, therefore,

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That the following words, terms and phrases in this Act
are, for the purposes hereof, defined as follows:

(a) "Motor vehicles" shall include all vehicles, engines or
machines, movable or immovable, which are operated or pro-
pelled by internal combustion of gasoline, distillate or other
volatile and inflammable liquid fuels.

(b) "Motor vehicle fuels" are such fuels known as gaso-
line and such other volatile and inflammable liquids produced
or compounded for the purpose of operating or propelling mo-
tor vehicles, except the product commonly known as kerosene
oil.

(c) The term "dealer" is hereby defined as any person,
firm or corporation who imports or causes to be imported gaso-
line and such other volatile and inflammable liquids produced
or compounded for operating or propelling motor vehicles, as
herein denned, for use, distribution or sale and delivery in,
and after the same reaches the State of Maryland; and also
any person, firm or corporation who produces, refines, manu-
factures or compounds such fuel in the State of Maryland for
use, distribution or sale and delivery in this State.

SEC. 2. And be it further enacted by the General Assembly
of Maryland., That in addition to the taxes now provided for
by law, each and every dealer, as defined in this Act, who is
now engaged or who may hereafter engage in his own name,
or in the name of others, or in the name of his representatives
or agents in this State, in the sale or use of motor vehicle fuel
as herein defined shall, not later than the last day of each calen-
dar month, render to the Comptroller a statement of all motor
vehicle fuel sold or used by him or them in the State of Mary-
land during the preceding calendar month, and pay a license tax
of one cent (1c.) per gallon on all motor vehicle fuel as shown