1328 LAWS OF MARYLAND. [CH. 541

appropriations to be known as an incentive fund for the
purpose of granting State aid to the counties and to the
City of Baltimore to finance the construction of school
buildings and school facilities, as may from time to time
be made by budget bill or supplementary appropriation
bill, to the boards of education of each county and to the
Mayor and City Council of Baltimore; and such special
appropriations to be known as an Equalization Fund, as
may from time to time, be made by budget bill or supple-
mentary appropriation bill, to the county boards of educa-
tion of certain counties and to the Mayor and City Council
of the City of Baltimore, to enable them to pay the mini-
mum salaries prescribed in this Article for high school and
elementary school teachers and the necessary costs of
transporting pupils to public schools when such transpor-
tation is approved by the State Superintendent of Schools,
and provided, that the Board of County Commissioners of
each of the several counties and the Mayor and City Council
of Baltimore eligible to share in the Equalization Fund shall
levy an annual tax for the schools of not less than sixty-
five cents (65c) on each one hundred dollars ($100) of
assessable property, exclusive of the amount levied for
debt service and capital outlay for the schools; provided,
further, that in any county, all funds which the county
board of education and the Mayor and City Council of
Baltimore may be authorized to expend for the schools,
other than State appropriations, and exclusive of the
amount authorized to be expended for debt service and
capital outlay, may, for the purposes of the above proviso,
be considered as levied by the Board of County Commis-
sioners and by the Mayor and City Council of Baltimore,
irrespective of the source or sources from which such
funds may be derived; provided, further, that the county
commissioners of each county and the Mayor and City
Council of Baltimore shall allocate and credit to the school
funds of said county or the City of Baltimore the percent-
age of the amounts received from the Commissioner of
Motor Vehicles on account of the license fees on Class A
and Class D motor vehicles which the school tax rate in
said county or in the City of Baltimore bears to the total
county or Baltimore City tax rate, and such amounts shall,
for the purposes of the above proviso, be considered as
levied by the Board of County Commissioners of said
county and by the Mayor and City Council of Baltimore;
and provided, further, that the county board of education
in each of the several counties and the Board of School
Commissioners of Baltimore City eligible to share in the