PUBLIC EDUCATION. 953

tendent of Schools, the whole or any part of the school census of his county
to be retaken. A complete record of each such census when so taken shall
be promptly furnished by the County Board of Education to the State
Board of Education. Whosoever has under his control a child between
said ages and withholds the information in his possession from any officer
demanding it, relating to the items aforesaid, or makes any false state-
ment in regard to the same, shall be deemed guilty of a misdemeanor and
be fined not more than twenty dollars.

An. Code, 1924, sec. 56. 1912. sec. 26. 1904, sec. 5. 1888, sec. 22. 1872, ch. 377.
1904, ch. 584. 1916, ch. 506, sec. 26. 1920, ch. 442. 1933, ch. 226.

56. 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 superintendent, an
itemized and detailed school budget, showing the unexpended balance on
hand or in the treasury of the county board of education for each specific
purpose allowed and levied by the county commissioners at the preceding
levy, the amount of money needed for permanent improvements and re-
pairs, and for current 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 textbooks, materials
of instruction, 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, maintenance 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 30 cents on each one hundred dollars ($100) of the
assessable property in the county. Provided, further, that the total
amount requested for any one school year by the county board of educa-
tion 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 111 the county, unless the board of county com-
missioners 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