1484 LAWS OF MARYLAND. [CH. 521

by such statement in the manner and within the time herein-
after stipulated; provided, however, in cases of compounds,
credit shall be allowed for any tax already paid on any of the
ingredients entering into such compound.

SEC. 3. And be it further enacted by the General Assembly
of Maryland, That all dealers in motor vehicle fuel in the
State of Maryland shall file a duly acknowledged certificate
with the Comptroller, on forms prescribed, prepared and fur-
nished by the said Comptroller, which shall contain: The name
under which such dealer is transacting business within the
State of Maryland; the names and addresses of the several per-
sons constituting the firm or parthership, and, if a corporation,
the corporate name under which it is authorized to transact
business, and the names and addresses of its principal officers,
resident general agent and attorney-in-faet. If such dealer is
an association of persons, firm, parthership or corporation or-
ganized under the laws of another state, territory or country,
if it has not already done so, it must first complv with the

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laws of Maryland relating to the transaction of its appropriate
business therein. No dealer, as herein denned, shall, after this
law goes into effect, sell, use or distribute any motor vehicle
fuel until such certificate is furnished as required by this Act.

SEC. 4. And be it further enacted by the General Assembly
of. Maryland, That every dealer in motor vehicle fuel shall
render to the Comptroller, on or before the last day of each
month, on forms prescribed, prepared and furnished by the
said Comptroller, a sworn statement of the number of gallons
of motor vehicle fuel sold or used by him or them during the
preceding calendar month, which statement shall be sworn to
by one of the principal officers, in case of domestic corporation,
or by the resident general agent or attorney-in-fact, or by a
chief accountant or officer, in case of a foreign corporation;
by the managing agent or owner in case of a firm or associa-
tion, and shall contain a statement of the quantities of motor
vehicle fuel sold or used within the State of Maryland from his
or their respective places of business. Bills shall be rendered to
all purchasers of motor vehicle fuel by dealers in motor vehicle
fuel as herein defined, except in cases of retail sales where
exemption is not claimed by the purchaser under the terms of
this Act. Said bills shall contain a statement printed thereon
in a conspicuous place that the liability to the State for the
license tax herein imposed has been assumed and that he or they