264

PUBLIC INSTRUCTION. [ART. 27.
. SOURCES OF INCOME.

Id c 19, s 1.
State tax
imposed.

99. A State tax of ten cents on each one hundred dollars of
taxable property throughout the State shall be levied annually for
the support of free public schools and the Maryland State normal
school, which tax shall be collected at the same time and by the
same agents as the general State levy, and shall be paid into the
treasury of the State, to be distributed by the treasurer to the
boards of school commissioners of the city of Baltimore and the
several counties.

Id s 2
Payment by
Slate treasurer
to counties and
city of Balti-
more
33 Md 201.

10 Q, The treasurer, on the warrant of the comptroller, shall pay
as heretofore, to each of the counties and the city of Baltimore, the
proportion of the free school fund to which such city or county is
entitled under the provisions of the laws and resolutions existing at
the time this act is adopted; and be shall pay the same to the treas-
urer of the board of school commissioners of Baltimore city and the
several counties; and the several colleges and academies shall re-
spectively receive the donations granted to them by any laws or
resolutions of the General Assembly, subject to the conditions
annexed thereto.

Id s 3
Real and per-
sonal estate
conveyed, etc,
to be held in
trust

101. Real and personal estate granted, conveyed, devised, or
bequeathed for the use of any particular county or school district,
shall be held in trust by the board of county school commissioners
for the benefit of such county or school district, and such grants and

Exempt from
taxation

Id s 4
Invested
moneys exempt.

bequests shall be exempt from all State and county taxes.
102. Moneys invested prior to the passage of this act, in trust
for the benefit of the public schools for any county or city, shall be
exempt from State, county, or local tax.

Id s 5
Apportionment
of levy

103. As soon as the comptroller shall have received from the
city of Baltimore and the several counties returns of the amount of
the State school tax levied in each county and the city of Baltimore,
he shall immediately thereafter apportion the amount of the whole
levy to the several counties and the city of Baltimore, in proportion
to their respective population between the ages of five and twenty
years.

Id s 6
Apportionment
of school tax

104. On the fifteenth day of June, the first day of October, the
first day of January, and the fifteenth day of March, in each year,
the comptroller shall apportion the amount of school tax received
by the treasurer among the several counties and the city of Balti-
more, in proportion to the whole amount apportioned to each by the
comptroller, and he shall notify the State board of education and
the treasurer of the several boards of the county school commis-
sioners of the counties and city of Baltimore, of the amount of tax
due to each county and the city of Baltimore, on the several days
aforesaid, and the treasurer shall pay the several amounts within ten
days after said notification, upon the draft of the president and secre-
tary of the several boards of county school commissioners aforesaid;

Proviso

provided, also, that if in any county the schools shall be kept open