422 LAWS OF MARYLAND. [CH. 237

"Gasoline Tax, " said amendment removing the exemption from
all motor boats, except those used for pleasure only, be and the
same is hereby repealed and re-enacted with amendments, to
read as follows:

Section 219. Any person, firm or corporation who shall buy
or use any motor vehicle fuel as defined in this subtitle for the
purpose of operating or propelling stationary gas engines, trac-
tors used for agricultural purposes, motor boats used for pleas-
ure only, air planes or air craft, or who shall purchase or use
any of such fuel for cleaning or dyeing or other commercial 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 accompanied by the original in-
voices 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 Comptroller 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 applications for refunds as
provided herein must be filed with the Comptroller within
ninety (90) days from the date of purchase or invoice.

SEC. 2. And be it further enacted, That all laws or parts
of laws of the State of Maryland, general or local, inconsistent
with the provisions of this Act, be and the same are hereby
repealed to the extent of such inconsistency.

Approved April 1, 1927.

CHAPTER 237.

AN ACT to repeal Section 15 of Article 44 of the Annotated
Code of Maryland (1924 Edition), title "Hospital—Mary-
land, " said section requiring the Board of Managers of the
Maryland Hospital for the Insane to erect a fence around
the hospital grounds.