1206                             Laws of Maryland                       Ch. 526

county's share for any funds paid therefrom under subsection (d)
(1) for debt service on bonds or other evidences of debt hereto-
fore issued by the municipality.

(2) The remainder of the municipality's share, to or on the
order of the proper officials thereof, to be expended solely for the
construction, 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 construction, reconstruction or maintenance.

(f) 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 certi-
fied a copy of said levy to the State Comptroller; and provided fur-
ther, that any moneys, otherwise distributable under 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
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] Transportation Trust Fund.
Per capita revenue shall be computed for purposes of this section
by using the population figures furnished by the latest federal cen-
sus, whichever is latest.

37.

The State Roads Commission shall so keep its accounts relating
to [the construction fund provided for by Section 32 (e)] State
highway construction as to make readily obtainable information
substantially on the following subjects:

(a)    Preliminary engineering survey; preliminary plans and
estimates; preliminary engineering investigations and studies;
subsoil investigations and borings; test piles; traffic studies; travel-
ing, transportation and subsistence expenses of State Roads Com-
mission personnel assigned to preliminary work;

(b)    Property surveys; legal costs in connection with property
acquisition; cost of property acquired; appraisals; cost in connec-
tion with acquisition of rights, easements, franchises and interests
acquired by the Commission; traveling, transportation and subsist-
ence expenses of Commission personnel assigned to rights-of-way;

(c)    Payments make [made] MADE to contractors, builders and
materialmen (to include all labor and material entering into the
construction of the project); demolition; machinery and equipment;

(d)    Preparation of contract plans and specifications; esti-
mates; supervision of construction; inspection of workmanship and
materials; mill and ship inspection; tests of materials; control sur-
veys; traveling, transportation and subsistence; expenses of engi-
neers assigned to the design preparation of contract plans and speci-
fications; surveys, supervision of construction and inspection of con-
struction work;

(e)    Administrative expenses including portions of the general
administrative expenses of the Commission allocated or prorated