782                                  LAWS OF MARYLAND                          [CH. 442

the property tax and gasoline tax in respect to such vehicles or
their operation.

175.    (Vehicles for transportation of property or freight; refunds;
reports.)

(a)  The license, or registration fees, charged under this title for
motor vehicles for transportation of property and freight, shall be
on the basis of the entire year, but may be issued on or after the
first day of August, November and February, in any year for the
remainder of the year expiring on the 30th day of April, in which
event, three-quarters of the yearly fee, or one-half of the yearly fee,
or one-quarter of the yearly fee, shall be paid.

No portion of the license or registration fee paid as aforesaid will
be refunded for any part of the year during which said license is not
used except that in the case of seasonal permits, or in the case of
abandoned routes, a refund shall be allowed for any quarter, but no
part of any quarter, for which a seasonal permit has not been used,
or a license has been abandoned.

(b)  If any owner of such motor vehicle for transportation of
property or freight uses substitute or reserve vehicle at any time he
shall immediately notify the Commissioner of Motor Vehicles of the
number, license plate number, and destination of all such emergency
vehicles.

176.    (Fees; accounting.)

The Department of Motor Vehicles shall acount for and remit all
monies collected by it under this sub-title to the State Treasurer who,
after first paying, or retaining a sufficient amount thereof to pay,
all refunds of license and registration fees provided for in this sub-
title, shall hold the balance of said monies in the special fund known
as the Motor Vehicle Revenue Fund, created pursuant to the pro-
visions of Section SOS of Article 66 1/2 of the Annotated Code of
Maryland, said Fund to be thereafter held and distributed in accord-
ance with the provisions applicable thereto of Article 89B of the
Annotated Code of Maryland.

177.    (Powers of Commissioner under this subtitle.)

The Commissioner of Motor Vehicles is hereby empowered to
inspect all books, papers, records or charts of any character of
carriers to which this Act applies showing the schedules, routes,
trucks and operation of such carriers within this State.

178.    (Penalties.)

Each person owning or operating any motor vehicles in violation
of any provisions of this sub-title, or in violation of the rules and
regulations of the Commissioner of Motor Vehicles shall be guilty
of a misdemeanor, and subject to be fined in accordance with Article
78, Section 94 (c).

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1955, except that nothing herein shall be construed to provide
for any increase in any permit or registration fee for the operation
of either a public passenger motor vehicle or a public freight motor
vehicle prior to the permits and registration fees which are other-