An Act amending the act of May 21, 1931 (P. L. 149, No. 105), entitled, as amended, "An act imposing a state tax, payable by those herein defined as distributors, on liquid fuels used or sold and delivered within the Commonwealth, which are practically, and commercially suitable for use in internal combustion engines for the generation of power; providing for the collection and lien of the tax, and the distribution and use of the proceeds thereof; requiring such distributors to secure permits, to file corporate surety bonds and reports, and to retain certain records; imposing duties on retail dealers, common carriers, county commissioners, and such distributors; providing for rewards; imposing duties on certain State officers and departments; providing for refunds; imposing penalties; and making an appropriation," further providing for the imposition, rate and disposition of the tax on liquid fuels and making certain repeals.