WM. PRESTON LANE, JR., GOVERNOR. 273

Two, Three, Pour or Five Cents on its taxable basis for the
purpose specified in Sub-section (2) of this section, an amount
equal to the difference between the same fractional part of
Two Dollars ($2.00) multiplied by the number of pupils en-
rolled in the City of Baltimore or the said counties and the
amount raised in the City of Baltimore and in each of the
counties by the additional levy of the fractional part on One
Cent (1c) as aforesaid.

(5) The maximum participation by the State in the In-
centive Fund created and established by this section shall
be limited to an amount necessary to provide Ten Dollars
($10.00) multiplied by the number of pupils enrolled in the
City of Baltimore or in the said counties each year, as the
case may be. Provided, however, that nothing herein con-
tained shall be taken to limit in general the total levy which
the City of Baltimore and each county may make for the
purpose of building, improving, or maintaining any school
buildings or facilities situated in said City and in said
counties, it being the intention of this section to limit the
aforesaid levy only for the purposes of participation by the
State in this Incentive Fund.

(6) As used in this section, the phrase "number of pupils
enrolled" shall mean the average number of pupils enrolled
in public schools in the month having the highest average
pupil enrollment in the current school year in which the pay-
ments provided for herein are to be made.

(7) As soon as is possible after the beginning of the State
school year it shall be the duty of the State Superintendent
of Schools to determine which of the counties or Baltimore
City are qualified to participate in this Incentive Fund. In
determining that any county or Baltimore City is qualified
to participate in this Incentive Fund, the State Superin-
tendent of Schools shall make the following findings of fact:
The number of pupils enrolled in public schools in each such
county and in Baltimore City; the taxable basis of each such
county and of Baltimore City; the total levy above that re-
quired to pay the cost of the State minimum program of edu-
cation made by each such county and by Baltimore City; the
amount of tax revenues raised in each such county and in Bal-
timore City by the aforesaid levy; and the fact that said tax
revenues are being or are to be dedicated by each such county
and by Baltimore City for the purpose specified by Sub-section
(2) of this section. On or before the first day of October, the
twentieth day of December, the first day of March and June,
the State Superintendent of Schools shall certify to the Comp-
troller one-fourth of the sum due the County Board of Educa-