2062 LAWS OF MARYLAND [CH. 706

pairs to or upon the property owned or leased by such licensee
and by it used for the conduct of racing. In determining whether
to make such grant or grants as contributions to capital of any
portion of the Racing Fund, the Commission shall give due
consideration to whether its expenditure in each instance will
promote the safety, convenience and comfort of the racing
public and horse owners and generally whether it will tend
toward the improvement of racing in this State. In the fiscal
year 1952, any amount granted by the Commission, as provided
in this Section, is hereby appropriated by the State, out of such
tax collected in the fiscal year 1952 and out of the Racing Fund
on hand on July 1, 1951, to the licensee involved for the pur-
poses allowed by the Commission as herein authorized. For the
fiscal year 1953 and for every fiscal year thereafter, the Gov-
ernor shall include in his Budget or any Supplemental Budget
the estimated receipts to be derived from the imposition of such
tax during such fiscal year and any unexpended balance on
hand in the Racing Fund at the beginning of such fiscal year,
less any reversion of the same as hereinafter provided, to be
granted by the Commission to such licensees as provided in this
section. If amounts equal to the deductions herein provided
made by any licensee for any calendar year shall neither have
been spent or binding commitments have been entered into for
their expenditure as grants to licensees within three (3) years
from the last day of the year of collection, the unspent portion
of such years' deduction and tax payment shall revert to the
General Treasury of the State and shall be paid over by the
Commission to the Comptroller; provided, however, that, due
to the present emergency, amounts equal to the deductions of
any licensee on hand in the Racing Fund at the effective date
of this Act may be granted as contribution to capital by the
Commission to the licensee who contributed such amount for
the purposes herein provided at any time prior to March 31,
1953. If and when any licensee abandons its present location
for racing and operates at the trade of another licensee, its
pro rata share of the Racing Fund may, by mutual agreement
between the licensees involved, with the approval of the Racing
Commission, be granted by the Commission and, if so, is hereby
appropriated for capital improvements, as hereinabove author-
ized, at the track of the licensee wherein the meeting was run.

(c) Notwithstanding anything contained in this section to
the contrary, the deductions made by the Maryland Jockey
Club at the joint meetings held at Pimlico during the year
1944? for which it held a license, and the deductions made by
the Maryland State Fair at the joint meeting in 1944? for which
it held a license, shall be considered and treated for the pur-
poses of this section, as having been made, as agents of the