HERBERT R. O'CONOR, GOVERNOR. 1305

Governor's Allowance
1946 1947

The amounts hereby shown are considered as esti-
mates only, it being the intention that these ap-
propriations shall be the whole of said taxes and in-
comes, whether the same be more or less than
the estimates.

The calculation of the respective amounts derived
from each source, and the distributive share of
Baltimore City in each, are shown in detail in the
budget of the State Roads Commission, under the
caption "Distribution of Road Income based on
Anticipated Receipts for the Fiscal Year 1946 and
for the Fiscal Year 1947."

3. To the Counties and Cities of the State: One-half of
the estimated receipts of the Corporation Franchise
Taxes, it being,the intention that one-half of the
actual receipts from franchise taxes on ordinary
business corporations be distributed to the Counties
and Baltimore City and incorporated towns in ac-
cordance with the distribution provided for by the
Franchise Tax Laws, whether the same be more
or less than this estimate........................ 115,000.00 115,000.00

4. To the Comptroller of the Treasury: For share of
Income Taxes paid by resident individuals, distrib-
uted to political subdivisions; one-fourth of the
taxes collected under the Income Tax Law, Chapter
277 of the Acts of 1939, from individual residents of
Baltimore City shall be paid over and distributed
by the Comptroller to the Mayor and City Council of
Baltimore and one-fourth of the taxes collected
under this sub-title from individual residents of
the various Counties of the State shall be paid over
and distributed by the Comptroller to the County
Commissioners of the respective Counties in which
such taxpayers reside; but in the case of a taxpayer
residing in an incorporated city, town or village
of any County, one-fourth of the tax collected from
such taxpayer shall be equally divided between the
incorporated city, town or village, and the County
in which such taxpayer resides, whether the same be
more or less than this estimate..................... 2,251,970.28 2,296,429.03

EVery individual resident of Maryland making an in-
come tax return under this sub-title shall be re-
quired to state on the tax return form furnished
by the Comptroller the name of the County and
the name of the incorporated city, town or village
in which he resides.