670 LAWS OF MARYLAND. [CH. 300

vehicles operated for the purpose of transporting dead
bodies for hire upon any of the public highways of this
State, and said charge shall be in lieu of all other taxes,
fees or charges of every kind upon said motor funeral
hearses or upon the receipts of those operating the same,
except the taxes imposed upon the same as personal
property.

The charges in this section prescribed shall be for three
months of each year and be on a quarterly basis.

If a certificate provided for in Classes A, 1A, 2A, 3A, 4A,
B and G be issued after the first of the registration year,
the charge shall be on a quarterly basis; three-quarters
after July 1st, or before October 1st, one-half after October
1st or before January 1st, and one-quarter after January
1st, until the end of the registration year. Upon surrender
of the registration certificate and number plates or markers
provided for in Classes A, 1A, 2A, 3A, 4A, B and G, and
upon application made therefor, the original owner shall
be entitled to a refund of the amount paid for such cer-
tificate and markers for the unused portion of the year
calculated on a quarterly basis with no allowance for frac-
tional portions of a quarter.

The Commissioner of Motor Vehicles shall have author-
ity in disputed cases, to determine the classification in
which any motor vehicle belongs, under any of the provi-
sions of this sub-title.

A duplicate registration certificate shall be furnished by
the Commissioner of Motor Vehicles for fifty (50¢) cents
in cases where he is satisfied the original has been lost.

In the event any plate or marker issued by such Com-
missioner of Motor Vehicles under the provisions of this
or any other section shall be lost or destroyed, the Com-
missioner shall cause an investigation to be made into the
circumstances of the alleged loss, and if he is satisfied that
said tag or tags have in fact been destroyed as alleged by
the applicant, he shall issue a duplicate or duplicates there-
of, or a new set of tags, in his discretion, with appropriate
registration certificate, at a cost not to exceed four ($4. 00)
dollars in the case of a motor vehicle, or two ($2. 00)
dollars in the case of a motor cycle or bicycle with motor
attachment.

SEC. 2. And be it further enacted, That this Act shall
take effect from June 1, 1939.

Approved May 24, 1939.