Lt. Gov. John N. Dalton, the Republican nominee for governor, said yesterday that he would "guarantee" that the $10 million in the currentstate budget allocated for Metrorail construction would be released if he is elected governor.

Gov. Mills E. Godwin, also a Republican, has withheld the money pending the completion of what he considers to be an adequate long-range proposal to finance Metro construction.

Dalton spoke of his promise to release the Metro construction money, during a speech to students at the International School of Law in Arlington yesterday.

To no one's surprise, he also said he opposed a commute tax on people who live in the suburbs but work in Washington. Virtually every Virginia official opposes the commuter tax.

"I think each jurisdiction is going to have to work out is financial problems with its own revenue," Dalton said, reading from a prepared text. "I don't think it's reasonable for Virginia to rely on the District of Columbia for revenue, and I don't think it's reasonable for the District to rely on the people of Virginia."

He also said that "this lingering question of a commuter tax is one of the real stumbling blocks to regional understanding and cooperation. If the District would forget about the commuter tax, we'd get along better."

Dalton is running against Democrat Henry E. Howell, who was campaigning in Roanoke yesterday afternoon and could not be reached for comment on the issues raised by Dalton.

Dalton also repeated his support of 1-66 through Fairfax and Arlington, and said the subway would not solve all the transportation problems of the future.