234 LAWS OF MARYLAND. [CH. 146

receiving the same, to be by the said Comptroller credited to
the oyster fund; and all Acts and all Public General or Public
Local Laws inconsistent with the provisions of this Section are
hereby repealed.

Approved March 25, 1927.

CHAPTER 146.

AN ACT to repeal and re-enact with amendment Section 219
of Article 56 of the Code of Public General Laws, title
"Licenses, " sub-title "Gasoline Tax, " said amendment re-
moving the exemption from all motor boats, except those used
for pleasure only.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 219 of Article 56 of the Code of Public
General Laws, title "Licenses, " sub-title, "Gasoline Tax, " said
amendment removing the exemption from all motor boats,
except those used for pleasure only, be and the same are here-
by repealed and re-enacted with amendments, to read as follows:

SEC. 219. Any person, firm or corporation who shall buy or
use any motor vehicle fuel as defined in this sub-title for the
purpose of operating or propelling stationery gas engines,
tractors used for agricultural purposes, motor boats used for
pleasure only, air planes or air craft, or who shall purchase or
use any of such fuel for cleaning or dyeing or other commer-
cial use of the same, except in motor vehicles operated or
intended to be operated in whole or in part upon any of the
public highways of the State of Maryland, on which motor
fuel the tax imposed by this sub-title shall have been paid,
shall be reimbursed and repaid the amount of such tax paid
by him upon presenting to the Comptroller a statement accom-
panied by the original invoices showing such purchase, which
statement shall set forth the total amount of such fuel so
purchased and used by such consumer, other than in motor
vehicles operated or intended to be operated upon any of the
public highways of the State of Maryland, and said Comp-
troller upon the presentation of such statement and such
vouchers, shall cause to be repaid to such consumer from
the taxes collected on motor vehicle fuels the said taxes paid
on fuels purchased or used, other than for motor vehicles
as aforesaid; provided, that application for refunds as pro-
vided herein must be filed with the Comptroller within ninety
(90) days from the date of purchase or invoice.