768 ARTICLE 56.

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
"lateral roads" as used herein shall include bridges, and authority is here-
by given to the State Roads Commission to build such bridges as it may
decide to be a proper part of the lateral road system; such bridges to be
charged against the counties in which same are located, in the same man-
ner as are lateral roads.

Cited but not construed in Murphy v. State Roads Commission, 159 Md. 16.

See notes to art. 16, sec. 1, of Md. Constitution.

1933, ch. 425. 1935, ch. 465, sec. 212BB.

212BB. During the period June 1, 1933 to September 30, 1937, both:
inclusive, the receipts from the tax of one and one-half cents per gallon on
motor fuels, as provided by Section 212B of this Article (and to. be
designated as the "One and One-Half Cent Lateral, County and Munici-
pal Road Gasoline Tax Fund"), shall be disbursed monthly by the State
Treasurer (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 refund), in accordance with the provisions of"
Sections 7 A, 7B, 70, 7D, 7E and 7F of Article 89B of the Code of Public
General Laws of Maryland. On and after October 1, 1937 the said re-
ceipts shall be disbursed in accordance with the provisions Section 212B
"of This" Article.

1927, ch. 118, sec. 212C.

212C. Any person, firm or corporation, who shall purchase and use
any motor vehicle fuel, in respect of which the tax imposed by Section:
212B has been paid, for the purpose of propelling any motor vehicle,
equipped with a commercial body, or any motor vehicle used and regis-
tered pursuant to law for use in the transportation of persons for hire, shall
be reimbursed and repaid out of the "Lateral Road Gasoline Tax Fund"
one cent per gallon for each gallon of motor vehicle fuel used in such motor
vehicle; provided such motor vehicle is regularly operated as a part of the
principal business of the person, firm or corporation by whom the claim for
refund is made; and provided further, that such motor vehicle while spe-