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ART. LXXVII] COUNTY BOARDS. 579
($100) of the assessable property, in the county and such additional
tax is not approved and sanctioned by the board of county commis-
sioners, the county commissioners shall indicate in writing what item
or items of the annual budget of the county board of education have
been denied in whole or in part, and the reason for the denial in whole
or in part of the respective items. Taxes so levied and collected shall
be separately indicated on tax bills and tax receipts, and shall be known
as the County School Tax. Taxes so levied shall be collected as other
taxes and shall be paid monthly to the treasurer of the county board of
education in as nearly equal amounts as possible, beginning on or before
the tenth of October of each year and continuing up to and including
June; provided that taxes levied and collected for permanent improve-
ments and repairs or special purposes may be required to be paid
oftener, upon the order of the president and secretary of the county
board of education to the board of county commissioners. All taxes
received by the county board of education shall be expended by them in
accordance with the items of their annual budget. Any sum of money
which may have been specially levied and collected on any election or
school house district for the educational purposes connected with such
district shall be collected for and applied to the purpose so intended
originally and shall be used for no other purpose; and if said funds
have been used otherwise, they shall be returned and applied as afore-
said.
See notes to this section in volume 2 of the Annotated Code.
1904, art. 77, sec. 26. 1888, art. 77, sec. 23. 1872, ch. 377. 1916, ch. 506, sec. 27.
27. Each county board of education shall hereafter provide for at
least an annual audit of its business and financial transactions and of
the accounts of its treasurer by an accountant or accountants, approved
by the state superintendent of schools, and the results of this audit shall
be made public by the county board of education.
This section referred to—see notes to sections 11, 25 and 43. School
Commissioners v. Morris, 123 Md. 400.
1904, art. 77, sec. 27. 1888, art. 77, sec. 24. 1872, ch. 377. 1890, ch. 324. 1904, ch
584. 1912, ch. 333, 1916, ch. 506, sec. 28.
28. Each county board of education and the Board of School Com-
missioners of the city of Baltimore shall make all the reports required
by the state board of education, and the state superintendent of schools,
at such times, upon such items, and in such form and on such blanks as
may be prescribed by the state board of education and the state super-
intendent of schools.
1804, art. 77, sec. 28. 1888, art. 77, sec. 25. 1872, ch. 377. 1892. ch. 341. 1898, ch.
445. 1916, ch. 506, sec. 29
29. Each county board of education shall cause to be prepared and
published annually, in the month of November, in sufficient quantities
for distribution among the citizens of the county, an annual report
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