Section 1. Section three hundred and sixty-one of Commonwealth Act Numbered Four hundred and sixty-six, otherwise known as the National Internal Revenue Code, is amended to read as follows:
"Sec. 361. Disposition of proceeds of taxes on motor fuel. — The proceeds of the tax on motor fuel prescribed in subsections (b), (c), and (d) of section one hundred and forty-two of this Code shall be distributed as follows:
"Twenty per centum shall accrue to the provincial road and bridge funds of the different provinces in proportion to the population in each province as shown in the latest available census; ten per centum shall accrue to the road and bridge funds of the different municipalities in proportion to population as shown in the latest available census for the repair, maintenance, and construction of municipal roads, and the remaining seventy per centum of said money shall be deposited in the National Treasury to constitute a special fund for the maintenance, reconstruction, improvement, and, where practicable, for the construction of provincial and national roads and bridges, to be apportioned by the Secretary of Public Works and Communications to the different provinces in the following proportions:
"Twenty per centum equally among all the provinces;
"Twenty per centum in proportion to the combined length of first and second-class roads maintained throughout the previous year in each province;
"Ten per centum in proportion to the land area; and
"Twenty per centum in the discretion of the Secretary of Public Works and Communications for the maintenance, improvement, or construction of interprovincial and coast-to-coast roads, or for the maintenance and improvement of roads subject to unusually heavy traffic.
" Provided, That the share corresponding to the chartered cities together with the share corresponding to the province to which said cities were formerly attached shall in no case exceed the whole amount which corresponded to the city and the province together prior to their separation.
"The seventy per centum of the funds herein set aside are appropriated exclusively for the maintenance, reconstruction, improvement, and where practicable, for the construction of provincial and national roads and bridges; and the said funds shall be expended only upon projects to be designated by the Secretary of Public Works and Communications."