40

LAWS OF MARYLAND

[Ch. 2

in the treasury all taxes, penalties and interest
collected and received by him pursuant to this subtitle.
Such proceeds shall be disbursed upon the warrant of the
Comptroller for the following purposes:

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

(2)   Such amounts as may be required from time to
time to pay the salaries and expenses of administering
the provisions of this subtitle, to be paid into the
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 prorata 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 subdivision be
paid under this distribution for any State fiscal year a
sum 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 prorata 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.