1316 LAWS OP MARYLAND [CH. 657

CENSE YEAR BEGINNING MAY 1, 1955, AND FOR
AND DURING EACH LICENSE YEAR THEREAFTER.

[Strike-through, see page image for text. ]

Sec. 7 SECTION 7. And be it further enacted, That Sec-

tion 28 of Article 66½ of the said Code, title "Motor Ve-
hicles", sub-title "Administration—Registration—Titling",
be and it is hereby repealed and re-enacted, with amend-
ments, to read as follows:

28. (Excise Tax for the Issuance of Certificate of Title. )
(a). In addition to the charges prescribed by this Article
there is hereby levied and imposed an excise tax for the
issuance of every original certificate of title for motor ve-
hicles and commercial motor vehicles, excluding house and
office trailers, in this State and for the issuance of every
subsequent certificate of title for such motor vehicles and
commercial motor vehicles in this State in the case of
sales or resales thereof, and on and after July 1, 1952 the
Department of Motor Vehicles shall collect said tax upon
the issuance of every such certificate of title of a motor
vehicle or commercial motor vehicle, excluding house and
office trailers, at the rate of two per centum of the fair
market value of every such motor vehicle or commercial
motor vehicle, excluding house and office trailers, for which
such certificate of title is applied for and issued.