WM. PRESTON LANE, JR., GOVERNOR. 1657

of a single license tax with respect to motor vehicle fuels of
five cents per gallon to be known as the "Gasoline Tax". In
any case where the State or any agency thereof, or any
county, municipality (including Baltimore City), special
taxing area or other political sub-division has, prior to
June 1, 1947, issued bonds or other evidences of debt and
for the security, payment or servicing thereof has lawfully
pledged or committed (in the form of a special tax or
otherwise) any portion of the motor vehicle fuel taxes of
two cents, one-half and one and one-half cents per gallon,
respectively, such pledge or commitment shall continue un-
impaired as a pledge or commitment of a like amount of
the five cent Gasoline Tax. However, nothing contained in
this sub-title shall be deemed as requiring the dealer as
defined herein to pay the tax on diesel fuel or fuel oil used
for the propulsion of motor vehicles licensed to operate on
a public highway, it being the legislative intent that the
tax herein provided be paid by the user or by the seller as
the case may be, of such diesel fuel or fuel oil.

246. It shall be unlawful for any dealer to receive, sell,
use, or distribute any motor vehicle fuel or to engage in
business within the State unless such dealer is the holder of
an uncancelled license issued by the Comptroller to engage
in said business. To procure such license every dealer
shall file with the Comptroller an application upon oath
and in such form as the Comptroller may prescribe, setting
forth the name under which such dealer is transacting busi-
ness within the State of Maryland, the names and ad-
dresses of the several persons constituting the firm or part-
nership, and, if a corporation, the corporate name under
which it is authorized to transact business, and the names
and addresses of its principal officers, resident general
agent and attorney-in-fact. If such dealer is an associa-
tion of persons, firm, partnership or corporation organized
under the laws of another state, territory or country, if
it has not already done so, it must first comply with the
laws of Maryland relating to the transaction of its appro-
priate business therein.

Upon the filing of an application for a license, and con-
currently therewith, a bond of the character stipulated and
in the amount provided for in Section 247 of this sub-title
shall be filed with the Comptroller. No license shall issue
upon any application unless accompanied by such a bond.

In the event that any application for a license certificate
to transact business as a dealer in the State of Maryland
shall be filed by any person whose license shall at any time
theretofore have been cancelled for cause by the Comp-