1656 , LAWS OF MARYLAND. [CH. 687

one owned by such person, firm or corporation to operate
upon a public highway.

(f) The term "received" or "received in this State" shall
be construed to include constructive as well as actual
receipt, in accordance with such rules and regulations as
the Comptroller may adopt.

(g) "Comptroller" means the Comptroller of the Treas-
ury of the State of Maryland.

(h) The words "in this State" or "within the State"
shall be construed to mean within the territorial limits or
confines of the State of Maryland, and shall include all
territory within the State owned by or ceded to the United
States of America.

241. (a) On and after January 1, 1924, each and every
dealer, user or seller of diesel fuel as defined in this sub-
title who is now engaged or who may hereafter engage in
his own name or in the name of others, or in the name of
his representatives or agents in this State, in the sale or
use of motor vehicle fuel as herein defined shall not later
than the last day of each calendar month, render to the
Comptroller a statement of all motor vehicle fuel sold or
used by him or them in the State of Maryland during the
preceding calendar month, and pay a license tax of Two
cents (2c) per gallon on all motor vehicle fuel as shown
by such statement in the manner and within the time here-
inafter stipulated; (provided, however, that the tax im-
posed upon motor vehicle fuel sold to compounders shall
be returned and paid as herein provided by such com-
pounders upon all motor vehicle fuel purchased by them
and sold or used in the State of Maryland in the form of
a compound or otherwise. )

(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-half cent per gallon.

(c) On and after the first day of April, 1927, the license
tax in respect to motor vehicle fuels, prescribed by this
sub-title, shall be increased one and one-half cents per
gallon.

(d) On and after the first day of July, 1947, the license
tax in respect to motor vehicle fuels, prescribed by this sub-
title, shall be increased one cent per gallon.

(e) On and after the first day of July, 1947, the taxes
imposed by Sub-divisions (a), (b), (c) and (d) of this
section shall be deemed to be continued in effect as parts