240 LAWS OF MARYLAND [CH. 85

SEC. 7. And be it further enacted, That, EXCEPT AS OTHER-
WISE PROVIDED IN THIS ACT no department, board, commis-
sion, agency or institution specified or named in this Act shall
begin any work with funds secured pursuant to the provisions of this
Act unless satisfactory assurances are made to the Board of Public
Works that the work described in the individual items in this Act
can be completed with the funds specified for each such item re-
spectively.

SEC. 8. And be it further enacted, That if any projects listed in
Section 5 of this Act shall not have been contracted for within two
years from the effective date of this Act, then such project shall be
deemed to have been abandoned. If the total loan authorized herein
shall have been issued within two years from the effective date of
this Act, then the amount specified herein for said abandoned project
shall be transferred to the Annuity Bond Fund and shall be applied
to the debt service requirements of the State. If, however, the total
loan authorized herein shall not have been issued within two years
from the effective date of this Act, then the total issuable Certificates
of Indebtedness authorized herein shall be reduced by the amount
specified herein for said abandoned project.

SEC. 9. And be it further enacted, That until all of the interest
on and principal of any certificates issued under this Act have been
paid in full, there is hereby levied and imposed an annual State tax
on each $100 of assessable property at the rate to be determined in
the following manner: on or before December 1, 1960, and on or
before December 1 in each calendar year thereafter, the Board of
Public Works shall certify to the governing bodies of each of the
Counties and Baltimore City the rate of State tax on each $100 of
assessable property necessary to produce revenue to meet all interest
and principal which will be payable to the close of the next ensuing
calendar year on all certificates theretofore issued or theretofore
authorized by resolution of the Board of Public Works to be issued,
and the governing bodies of each of the Counties and Baltimore City
shall forthwith levy and collect such tax at such rate; provided, the
cost of capital improvements FOR THE DEPARTMENT OF
MOTOR VEHICLES AND for the Department of Maryland State
Police as set out herein shall be paid from the fines and other receipts
of the Department of Motor Vehicles provided in Section 341 of
Article 66 1/2 of the Annotated Code of Maryland (1957 Edition),
and the cost of debt service for bonds issued for these purposes shall
not be included by the Board of Public Works in determining the
tax rate under the provisions of this Section unless the revenues
from the fines and other receipts of said Department of Motor Ve-
hicles be insufficient to provide necessary funds to pay the principal
and interest on such bonds.

All matters committed by this Act to the discretion of the Board
of Public Works shall be determined by a majority of said Board.

SEC. 10. And be it further enacted, That moneys derived from
the sale of Certificates of Indebtedness authorized by this Act shall
be used only for capital improvements and for no other purpose. In
determining whether an expenditure represents a capital improve-
ment the Board of Public Works shall be guided by the principle that