1014 LAWS OF MARYLAND. [CH. 506

dred dollars ($100) of the assessable property in the county,
unless the board of county commissioners 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 property, in the county and such additional
tax is not approved and sanctioned by the board of county com-
missioners, the county commissioners shall indicate in writing
what item or items of the annual budget of the county board
of education have been denied in whole or in part, and the rea-
son for the denial in whole or in part of the respective items.
Taxes so levied and collected shall be separately indicated on
tax bills and tax receipts, and shall be known as the County
School Tax. Taxes so levied shall be collected as other taxes
and shall be paid monthly to the treasurer of the county board
of education in as nearly equal amounts as possible, beginning
on or before the tenth of October of each year and continuing
up to and including June; provided that taxes levied and col-
lected for permanent improvements and repairs or special pur-
poses may be required to be paid oftener, upon the order of
the president and secretary of the county board of education
to the board of county commissioners. All taxes received by
the county board of education shall be expended by them in
accordance with the items of their annual budget. Any sum of
money which may have been specially levied and collected on
any election or school house district for the educational pur-
poses connected with such district shall be collected for and
applied to the purpose so intended originally and shall be used
for no other purpose; and if said funds have been used other-
wise, they shall be returned and applied as aforesaid.

27. Each county board of education shall hereafter pro-
vide for at least an annual audit of its business and financial
transactions and of the accounts of its treasurer by an account-
ant or accountants, approved by the state superintendent of
schools, and the results of this audit shall be made public by the
county board of education.

28. Each county board of education and the Board of
School Commissioners of the city of Baltimore shall make all
the reports required by the state board of education, and the
state superintendent of schools, at such times, upon such items,
and in such form and on such blanks as may be prescribed by