720                             LAWS OF MARYLAND                       CH. 447

(2) The remainder of the municipality's share, to or on the order
of the proper officials thereof, to be expended solely for the con-
struction, reconstruction or maintenance of roads or streets, or for
debt service with respect to bonds or other evidences of debt which
may hereafter be lawfully issued by the municipality for such con-
struction, reconstruction or maintenance.

(f) Local levy prerequisite to distribution; reversion of unused
funds.—No distribution as provided in this section shall be made to
any county or municipality, however, unless it shall have levied, in
its current fiscal year, taxes sufficient to collect a minimum of one
dollar per capita in revenue and unless it shall have certified a copy
of said levy to the State Comptroller; and provided further, that any
moneys, otherwise distributable under this section, which shall not
be distributed at the close of the fiscal year of said county or munici-
pality because of failure of said county or municipality to make such
levy or certification, shall revert to the Gasoline Tax Fund to be
paid over separately to the State Roads Commission, for use by the
Commission with the other moneys received from the Gasoline Tax
Fund. Per capita revenue shall be computed for purposes of this
section by using the population figures furnished by the latest federal
census or by an official local census, whichever is latest.

38.

The Motor Vehicle Revenue Fund, created as a special fund pur-

suant to the provisions of Section 341d of Article 66½ shall be

applied by the State Treasurer, upon warrants of the Comptroller,

first for preserving that portion of the annual tax laid by Section

147 (E) of this Article (1947 Supplement), and described therein

as part of the license fee and franchise taxes with respect to trucks

and commercial vehicles required to be paid pursuant to the provi-
sions of Article 56 of the Annotated Code of Maryland; it being the
intent hereof that, so long as any of the refunding and improvement

bonds referred to in said Section 147 (E) remain unpaid and out-

standing, the said tax laid by Section 147 (E) shall not be repealed,

diminished or applied to any other object and shall be deemed to

continue as a charge upon the Motor Vehicle Revenue Fund. The

balance of the monies paid into the Motor Vehicle Revenue Fund

during any fiscal year shall be held and distributed by the State

Treasurer upon warrants of the Comptroller as follows:

THE MOTOR VEHICLE REVENUE FUND, CREATED AS A
SPECIAL FUND PURSUANT TO THE PROVISIONS OF SEC-
TION 341 OF ARTICLE 66½ SHALL BE HELD AND DISTRIB-
UTED BY THE STATE TREASURER UPON WARRANTS OF
THE COMPTROLLER AS FOLLOWS:

(1) Fifty per cent thereof shall be disbursed from time to time
for the account of the State Roads Commission to the extent of funds
required for paying such expenses of the State Roads Commission
as are not properly allocable directly or on a prorated basis to
projects constructed under Sections 32 (e) and 191 of this Article,
for maintenance and operation of the State highway system, and
for other maintenance. The excess, if any, at the end of any fiscal
year shall be added to the funds appropriated to the State Roads
Commission for maintenance and operation of the State highway
system in the succeeding fiscal year.