'346 ARTICLE 56.

one-half cent per gallon. The State Treasurer shall create a special fund
of the receipts from the said additional tax of one-half cent per gallon,
and shall disburse the same monthly (less such sum to be retained by the
Comptroller, as, in the judgment of the Comptroller shall be sufficient to
enable him to pay promptly all claims for refunds), as follows: one-fifth
thereof to the Mayor and City Council of Baltimore, to be used for the
elimination of railroad grade crossings within the limits of said City, and
the balance to be credited to the account of the State Roads Commission
of Maryland, to be paid out of the Treasury of the State, only upon the
warrant of the Comptroller, and to be used for the elimination of railroad
grade crossings, as provided by Sections 38A to 38J, both inclusive, of
Article 91 of the Code of 1924, as enacted by Chapter 327 of the Acts of
1927.

1927, ch. 118, sec. 212B. 1929, ch. 116.

212B. On and after the first day of April, 1927, the license tax in
respect of motor vehicle fuels, prescribed by this sub-title, shall be in-
creased one and one-half cents per gallon. The State Treasurer shall
create a special fund of the receipts of the said additional tax of one and
one-half cents per gallon (to be designated as the "Lateral Road Gasoline
Tax Fund"), and shall disburse the same monthly (less such sum to be re-
tained by the Comptroller as, in the judgment of the Comptroller, shall be
sufficient to enable him to pay promptly all claims for refund), as follows:
One-fifth thereof, less refund exemptions as hereinafter provided, to be
credited to the account of the State Roads Commission of Maryland, to be
paid out of the Treasury of the State, only upon the warrant of the Comp-
troller, and to be used for the construction and maintenance of the streets
and highways of Baltimore City, and the balance to be credited to the ac-
count of the State Roads Commission of Maryland, to be paid out of the
Treasury of Maryland, only upon the warrant of the Comptroller, and to
be used in the construction of lateral roads, and for no other purpose.
From and after October 1, 1927, the entire cost of the construction of
lateral roads built by the State Roads Commission shall be paid by the
State out of the revenue derived from the additional tax imposed by this
Section, and thereafter the Counties in which such roads are respectively
located shall be relieved of their obligation, under the provisions of any
existing law, of providing funds to defray one-half of the cost of con-
struction of such roads. Each County's proportionate part of the revenue
derived from such additional tax shall be determined by using the same
ratio which the public road mileage of that County bears to the entire
public road mileage in the Counties of the State. The State Roads Com-
mission is hereby authorized and directed to ask for bids and enter into
contracts in the usual form for the construction of such lateral roads as it,
together with the County Commissioners or proper road authorities of the
several Counties, may from time to time under the provisions hereof deter-
mine to construct, said contracts to be made in the name of the 'State Roads
Commission, and to contain and be subject to the same provisions now re-
quired by law for contracts for the construction of public roads. The term