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Amends Act of March 21, 1935 (6570.01-6570.16 N.C.L. Supp.) relating to excise tax on motor fuels by adding new section imposing addition­al tax of 1^0 per gallon, to be paid to state treasurer by dealer, and within 30 days paid to county treasurer of county from which re­ceived, to be placed to the credit of the county road and bridge fund; provided, however, that any county may decline to accept such tax by adopting a resolution to that effect prior to the effective date of this amendment, which must be reconsidered and repassed at least once each year thereafter. Automatically expires on June 30, 1949* Effective date ..... July 1, 1947* In those counties which decline to accept the tax, no tax will be collected. Otherwise it is mandatory, i Indications are that Lincoln County will accept and Clark County will not. Matter is under consideration in Clark County at present time. A.B. 248 Becomes Chapter 276 (page #50) Advance Sheets, 1947 Statutes* VI. INSURANCE S.B. 3 Becomes Chapter 16& (page 569) Advance Sheets, 1947 Statutes. Enacts comprehensive Industrial Insurance Act repealing Act of March 15, 1913, and all amend­ments thereto. Section 23 of said Act excludes interstate com­merce by providing:,. "This Act shall not be construed to apply to employments which, according to law, are so en­gaged in interstate commerce as to be not sub­ject to the legislative power of the state, nor to persons while they are so engaged. Nor shall it be construed to apply to employments covered by private disability and death benefit plans which comprehend payments of compensation of equal or greater amounts for the purposes cover­ed in this Act, and which has been in effect for one year prior to the effective date of this Act. Effective date ... . . July 1, 1947. _ 6 -