THEODORE R. MCKELDIN, GOVERNOR 263

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 (2¢) 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 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 otherwise [. ]; and provided further that in the case
of a user who makes all of his purchases of diesel fuel from
licensed sellers of diesel fuel, the Comptroller may waive
the provision requiring a monthly report).

(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 sec-
tion shall be deemed to be continued in effect as parts 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 form of a special tax or other-
wise) any portion of the motor vehicle fuel taxes of two
cents, one-half and one and one-half cents per gallon, re-
spectively, 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