30

LAWS OF MARYLAND

[Ch. 1

general funds of the State as reimbursement for funds
budgeted for this purpose.

(3) After the deductions provided for   in paragraphs

(1) and (2) of this subsection, [one     half] SEVENTY

PERCENTUM 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 sane 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
subdivision be paid under this distribution for any State
fiscal year a sua of money less than that political
subdivision 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 subdivision. If
an extra payment is made to any political subdivision
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 subdivision
plus the extra payment to it then shall be deducted from
the total amount distributable to the several other
political subdivisions; and the amount then distributable
to each of the other political subdivisions 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 subdivision is to the total
population of these several other political subdivisions.
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.

(b) After July 1, 1961, no political subdivision of
this State shall have any power or authority to impose a
tax upon cigarettes, whether under a public general or
public local law. Any such law which grants or purports
to grant such power or authority to a political
subdivision is repealed on July 1, 1961. However
nothing in this subsection shall be construed to prevent
the collection of taxes imposed on cigarettes after July
1, 1961, if such taxes were due and payable to any
political subdivision on or before that date.