J. MILLARD TAWES, GOVERNOR                         413

[ (a) Salaries and administrative expenses. Such amount as may-
be required to pay the salaries and expenses of administering this
sub-title until provision is made therefor in the budget.

(b)   Refunds. The Comptroller shall set aside in a separate ac-
count such amounts as he deems necessary to provide for payment
of refunds of cigarette taxes.

(c)   Local taxes. The Comptroller shall pay to each county and
the City of Baltimore, the local tax on cigarettes, if any imposed in
that political subdivision and collected by the Comptroller under the
provisions of this sub-title, less its proportionate amounts of the
salaries for and expenses of administering the provisions of this sub-
title, and less a reserve for refunds. The balance shall be paid into
the general funds of this State.

(d)   Taxes imposed after July 1, 1957. Nothing contained in this
section shall be construed to prevent the collections of taxes imposed
on any such cigarettes after July 1, 1957, if such taxes were due and
payable to any political subdivision before that date.

(e) (1) Such amounts as he deems necessary from time to time to
provide for payment of refunds under this sub-title.

(2)  Such amounts as may be required from time to time to pay
the salaries and expenses of administering the provisions of this
sub-title, to be paid into the general funds of the State as reimburse-
ment for funds budgeted for this purpose.

(3)  After the deductions provided for in paragraphs (1) and (2)
of this subsection, one-half of the balance remaining shall be paid
into the general funds of this State.

(4)  After the deductions provided for in paragraphs (1) and (2)
of this subsection and the distribution to the State, as provided in
paragraph (3) of this subsection, the remainder shall be paid and
distributed quarterly to each county and the City of Baltimore, to be
credited into the general funds of each such political subdivision.
The amount to be paid to each political subdivision shall be a pro-
rata share of the remainder, in the same ratio from time to time as
the population of the political subdivision is to the population of the
State. In no event, however, shall a political sub-division be paid
under this distribution for any State fiscal year a sum of money less
than that political sub-division received during the calendar year of
1960 as the net collection, after the deduction of administrative and
collection expenses, from a, cigarette tax then imposed and collected
by that political sub-division. If an extra payment is made to any
political sub-division under the workings of this paragraph, in the
amount necessary to assure that its payments equal its net collections
in 1960, as specified, the amount of the payment first computed for
that political sub-division plus the extra payment to it then shall be
deducted from the total amount distributable to the several other
political sub-divisions; and the amount then distributable to each of
the other political sub-divisions shall be recalculated, as a pro-rata
share of the remainder, in the same ratio from time to time as the
population of the respective political sub-division is to the total
population of these several other political sub-divisions. Population
figures for the purpose of these computations from time to time shall
be the population records of the State Department of Health as of
January 1 and July 1 of each and every year.