580 REVENUE AND TAXES. [ART. 81

payment, in excess of what the tax should have been, as deter-
mined by said judgment or order of court.

Rate and Items of State Tax-
1896, ch. 165 1898, ch. 220.

22. The county commissioners of the several counties of this
State and the mayor and city council of Baltimore city are
directed to levy the State taxes to be collected according to law,
and to be apportioned as follows: A tax of ten and one-half
cents on each hundred dollars to aid in support of the public
schools, to be distributed according to law among the several
counties and the city of Baltimore; and a tax of five and a
quarter cents on each hundred dollars to meet the interest and
create sinking funds for the redemption of the State debt, to be
distributed, after the payment of interest, by the comptroller and
treasurer, to the credit of the sinking fund of bonds in propor-
tion to the respective issues and amounts thereof outstanding;
and a tax of two cents on each one hundred dollars to defray the
cost of supplying books for the use of the children in the public
schools in this State, making an aggregate State tax of seventeen
and three quarter cents on each hundred dollars; and the comp-
troller of the treasury shall levy the same State tax on the shares
of capital stock of all banks, State and National, and other incor-
porated institutions and companies of this State, the shares of
whose capital stock are liable by law to assessment and taxation.

Refunding to State Collectors Overpayments by Them.

1898, ch 280.

48 A. The comptroller of the treasury and the treasurer of the
State shall, on or before the first day of February in the years of
the meeting of the General Assembly, make out from their books
accurate lists of the names of all such collectors of State taxes,
together with their county and district address, who have paid
into the treasury of the State more money for State taxes than
on a final settlement is properly and legally chargeable to them,
and the amount of money so overpaid opposite each name respec-
tively, and such certificates shall be by the presiding officers of
the two houses of the General Assembly referred to the committee
of finance of the Senate and the committee of ways and means of