PUBLIC EDUCATION. 245.7

Board of County Commissioners are hereby authorized, empowered,
directed and required to levy and collect such tax upon the assessable prop-
erty 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 Educa-
tion for current repairs, furniture in old buildings, maintenance and sup-
port 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 hundred 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 collected 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 ($100)
of the assessable property, in the county and such additional tax is not
approved and sanctioned by the Board of County Commissioners, 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 col-
lected for permanent improvements 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