1294 LAWS OF MARYLAND [CH. 657

ceding calendar month, and pay a license tax of Two Cents
(2¢) per gallon on all motor vehicle fuel as shown by such
statement in the manner and within the time hereinafter
stipulated; (provided, however, that the tax imposed upon
motor vehicle fuel sold to compounders shall be returned
and paid as herein provided by such compounders upon all
motor vehicle fuel purchased by them and sold or used in
the State of Maryland in the form of a compound or other-
wise. )

(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 of 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 June, 1953, the license
tax in respect to motor vehicle fuels prescribed by this
sub-title shall be increased One Cent (1¢) per gallon.

[(e)] (f) On and after the first day of July, [1947]
1953, the taxes imposed by Sub-divisions (a), (b), (c),
[and] (d) and (e) of this section shall be deemed to be
continued in effect as parts of a single license tax with
respect to motor vehicle fuels of [Five] Six Cents per gal-
lon to be known as the "Gasoline Tax". In any case where
the State or any agency thereof, or any county, munici-
pality (including Baltimore City), special taxing area or
other political sub-division has, prior to June 1, 1947, is-
sued bonds or other evidences of debt and for the security,
payment or servicing thereof has lawfully pledged or com-
mitted (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 unimpaired as
a pledge or commitment of a like amount of the [Five]
Six 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.