DEEN, Judge.
1. The excise tax exemption on motor fuels provided by Code Ann. § 92-1403 (E) when sold "for use otherwise than as a fuel for the propulsion of motor vehicles on the public highway" means simply that the exemption applies when the fuel is not put to a highway use. The word "use" should be given its usual and ordinary signification, as, for example, in Assurance Co. v. Bell,
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