Section 49
SEC. 49. The collection of all fees, taxes, fines, etc., under the provisions of this Act, shall be made in accordance with regulations to be prescribed jointly by the Director of Public Works and the Collector of Internal Revenue with the joint approval of the Secretary of Commerce and Communications and the Secretary of Finance. All moneys collected under the provisions of this Act shall be covered into the Insular Treasury to create a special fund for the maintenance of provincial and Insular roads and bridges, as well as the maintenance of the streets and fl bridges in the cities of Manila and Baguio, to be allotted by the Secretary of Commerce and Communications to the different provinces and the cities of Manila and Baguio, in the following proportions: Twenty per cent in proportion to the population of the province or city according to the 1918 census. Twenty per cent in proportion to the combined length of first and second class roads maintained throughout the previous year in the province or city. Twenty per cent in proportion to the land area of the province or city. Twenty per cent in proportion to the number of motor vehicles owned or customarily operated in the province or city. Twenty per cent to be allotted by the Secretary of Commerce and Communications upon recommendation of the Director of Public Works for the maintenance of important roads supporting heavy motor vehicle traffic.