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578 PUBLIC EDUCATION. [ART. LXXVII
1904, art. 77, sec. 25. 1888, art. 77, sec. 22. 1872, ch. 377. 1904, ch. 584.
1916, ch. 506, sec. 26.
26. The county board of education, each year, beginning with the
year 1916, shall prepare, subject to the rules and regulations of the
state board of education and on and with the advice of the county super-
intendent, an itemized and detailed school budget, showing the amount
of money needed for permanent improvements and repairs, and for cur-
rent repairs, furniture for old buildings, maintenance and support of
the schools during the succeeding school year, also the estimated total
amount that will be received from the state, which shall be used for
paying teachers' salaries and purchasing text-books, materials of in-
struction and school supplies; and finally the amount that will be
needed to be raised by local taxation. This annual school budget shall
be submitted in writing, not less than twenty days before the usual date
for levying county taxes, to the board of county commissioners; at the
same time a copy of this annual budget shall also be submitted to the
board of county commissioners and to the state superintendent of
schools. The board of county commissioners are hereby authorized,
empowered, directed and required to levy and collect such tax upon the
assessable property of the county as will produce the amount requested
to be raised by local taxation in the annual budget of the county board
of education. The amount requested in the annual budget of, the county
board of education for current repairs, furniture in old buildings, main-
tenance and support of the schools, for the succeeding school year, and
to be raised by local taxation shall not hereafter in any year be less
than a minimum tax, levied and collected, of 34 cents on each one hun-
dred dollars ($100) of the assessable property in the county. Provided
that if in any county the tax levied and collected for the school year
ending July thirty-first, 1916, for current repairs, furniture in old
buildings, maintenance and support of the schools, was less than 34
cents on each one hundred dollars ($100) of assessable property in the
county, such county shall only be required to increase its total tax rate
for the schools annually by 2 cents on each one hundred dollars ($100)
of the assessable property in the county, until the tax levied and col-
lected for current repairs, furniture in old buildings, maintenance and
support of the schools in any one school year, shall equal a minimum
tax levied and collected of 34 cents on each one hundred dollars ($100)
of the assessable property of the county. Provided, further, that the
total amount requested for any one school year by the county board of
education for permanent improvements and repairs, current repairs,
furniture in old buildings, maintenance and support of the schools shall
not exceed a tax levied and collected of 40 cents on each one hundred
dollars ($100) of the assessable property in the county, unless the board
of county commissioners shall approve and sanction such additional tax.
Provided also that if the total amount requested for any one school year
by the county board of education to be raised by local taxation exceeds
a tax, levied and collected of 40 cents on each one hundred dollars
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