WM. PRESTON LANE, JR., GOVERNOR. 329

portions of a half-year period; provided, however, that in the
case of Class A, the refund shall be $5. 00 where the fee is
$15. 00 and $7. 50 where the fee is $23. 00, and in the case of
Class D the refund shall be $1. 50, and in all other cases, the
refund shall be one-half of the license fee for each type or
class of motor vehicles before the increase becomes effective in
1949.

SEC. 3. And be it further enacted, That Sections 27B, 278,
279, 280 and 281 of said Article 66 1/2 be and they are hereby
repealed.

SEC. 4. And be it further enacted, That any person who
shall have paid taxes for the year 1949 on any Class of motor
vehicle under the law as it existed prior to the passage of this
Act shall be entitled to a refund of such taxes upon furnishing
the State, County or City official to whom such taxes were
paid satisfactory evidence that a registration fee for such
motor vehicle for the year 1949 has been paid to the Depart-
ment of Motor Vehicles under this Act and the State, County
or City official is hereby directed to refund such taxes for the
year 1949 to the person who paid the same under the law as
it existed prior to the passage of this Act. The 1949 registra-
tion card for such motor vehicles issued by the Department of
Motor Vehicles shall constitute satisfactory evidence of pay-
ment of the registration fee required by this Act. If any
State, County or City official shall have paid over to any
other State, County or City official any taxes for the year
1949 on any Class of motor vehicle refunded pursuant to this
Act to the person who paid such taxes, the State, County or
City official to whom any such payment over was made shall
repay said taxes to the State, County or City official required
to refund said taxes to the taxpayer. This Act shall not affect
liability for taxes on any motor vehicle for any year prior to
1949.

SEC. 5. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the
immediate preservation of the public health and safety, and
having been passed by a yea and nay vote, supported by
three-fifths of all of the members elected to each of the two
Houses of the General Assembly of Maryland, the same shall
take effect from the date of its passage.

Approved April 4, 1949.