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should be passed in the states above-referred to as soon as possible for the purpose of eliminating all diversion of taxes so collected.

It is further recommended that each state, not already having done so, should impose a reasonable tax upon all motor fuel sold for aviation purposes, and that monies so derived should be deposited in a State aeronautical fund, to be used as necessary [[/underline]] exclusively [[/underline]] for the regulation, administration and promotion of aviation and related sciences within the respective states.

[[/underline]] GENERAL [[/underline]] - This study has also suggested the urgent need of uniform State legislation pertaining not only to the establishment of State aeronautical bodies, their powers and duties, and means of financing, but also with respect to other phases of aviation. It is, therefore, recommended that each state should adopt and incorporate into their respective statutes the Federal Uniform Aeronautical Regulatory Acts.

Additional State legislation should be limited to such laws and regulation as are necessary and of a purely local nature, and not in conflict with the Federal acts. There are, for instance, the Uniform State Aeronautical Act and the Aeronautical Regulatory Act, either of which is suitable for enactment by the States.

NOTE: This study is complete to January 1, 1936.

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