898 LAWS OF MARYLAND [CH. 475

SEC. 5. And be it further enacted, That Section 319 of
Article 81 of said Code, title "Revenue and Taxes, " sub-
title "Income Tax" be and the same is hereby repealed and
re-enacted, with amendments, to read as follows:

319. (Distribution of Tax. ) From the taxes collected
under this sub-title, the Comptroller shall pay to each
County of the State (and the word "County" as used herein
shall mean and include the Mayor and City Council of
Baltimore) an amount equal to the percentage of invest-
ment income and the percentage of other income, subject
to tax under this sub-title, of the individual residents of
said County, hereinafter specified. The amount to be dis-
tributed hereunder with respect to taxable income of the
calendar year 1951 and thereafter, and of fiscal years end-
ing in the calendar year 1951 and thereafter, shall be equal
to 1. 70% of all income taxable at the investment income
rate, and. 68% of all other income. Provided, however,
that where the taxed income is that of a resident of an
incorporated [city, town or village] municipality of any
County, the amount to be so paid over and distributed by
the Comptroller hereunder, attributable to such taxpayer,
shall be equally divided between and paid over to the said
incorporated [city, town or village] municipality, and said
County, in equal shares. [For the purposes of this section,
the special taxing areas in ALLEGANY COUNTY AND
Montgomery County IN EXISTENCE ON JANUARY 1,
1953, corresponding to incorporated towns or villages
MUNICIPALITIES shall be treated as incorporated
towns MUNICIPALITIES]. Beginning with the income
taxes payable for the calendar year 1953, if the taxpayer's
year is a calendar year, and for the fiscal year beginning in
1953 and ending in 1954, if the taxpayer's year is a fiscal
year, and continuing thereafter, no such distribution shall
be made to any County or municipality unless it shall have
levied, OR THERE BE LEVIED FOR IT, in its current
fiscal year, taxes sufficient to collect a minimum of one
dollar per capita of revenue and unless it shall have certi-
fied a copy of said levy to the State Comptroller; and
provided further, that any moneys, otherwise distributable
under the provisions of this section, which shall not be
distributed at the close of the fiscal year of said county
or municipality because of failure of said county or mu-
nicipality to make such levy and certification, shall revert
to the General Fund of the State Treasury. Per capita
revenue shall be computed for purposes of this section
by using the population figures furnished by the latest