ALBERT C. RITCHIE, GOVERNOR, 159
SEC. 2. And be it further enacted, That nothing in this
Act shall apply to cases pending, nor to any violation or
violations of law which have heretofore occurred, but all such
cases and violations shall be prosecuted and punished under
the law heretofore in force.
SEC. 3. And be it further enacted, That this Act shall
take effect on the first day of June, 1927.
Approved March 25, 1927.
CHAPTER 118.
AN ACT to add four new sections to Article 56 of the Anno-
tated Code of Maryland, Edition of 1924, title "Licenses, "
sub-title "Gasoline Tax, " said new sections to follow Sec-
tion 212 of said Article, and to be known as Sections 212-B,
212-C, 212-D and 212-E, to provide for the imposition,
the disposition of the proceeds for the construction of lateral
roads and to Baltimore City and the partial refund in cer-
tain cases, of an additional license tax of one and one-half
cents per gallon, in respect of motor vehicle fuels.
SECTION 1, Be it enacted by the General Assembly of
Maryland, That four new sections be, and the same are hereby
added to Article 56 of the Annotated Code of Maryland, Edi-
tion of 1924, title "Licenses', " sub-title "Gasoline Tax, " said
new sections to follow Section 212 of said Article, to be known
as Sections 212-B, 212-C, 212-D and 212-E, and to read as
follows:
212-B. On and after the first day of April, 1927, the
license tax in respect of motor vehicle fuels, prescribed by this
sub-title, shall be increased one and one-half cents per gallon.
The State Treasurer shall create a special fund of the receipts
of the said additional tax of one and one-half cents per gallon
(to be designated as the "Lateral Road Gasoline Tax Fund"),
and shall disburse the same monthly (less such sum to be re-
tained by the Comptroller as, in the judgment of the Comp-
troller, shall be sufficient to enable him to pay promptly all
claims for refund), as follows: One-fifth thereof, less refund
exemptions as hereinafter provided, to the State Roads Com-
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