ALBERT C. RITCHIE, GOVERNOR., 231

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 Comp-
troller, 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 ac-
count 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 construction and mainte-
nance of the streets and highways of Baltimore City, and the
balance to be credited to the account of the State Roads Com-
mission of Maryland, to be paid out of the Treasury of Mary-
land, 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 construc-
tion of lateral roads built by the State Roads Commission shall
be paid by the State out of the revenue derived from the addi-
tional 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 construction,
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 Commission 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 provi-
sions hereof determine 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 required by law
for contracts for the construction of public roads. The term
"lateral roads" as used herein shall include bridges, and au-
thority is hereby 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 manner as are lateral
roads.

Approved April 2, 1929.