J. MILLARD TAWES, Governor 389

divided by the population in each county and in the State as a whole,
respectively, to obtain the wealth per capita in each county and in
the State. The per capita wealth in each county shall be divided by the
per capita wealth in the State as a whole to obtain the ratio of local
wealth per capita to State wealth per capita. This ratio shall be
multiplied by 70 per cent to determine the local percentage share.
The State's percentage share shall be obtained by subtracting the
local percentage share from 100 per cent. No participating county
shall receive less State aid than 20 per cent of the cost of the program
in which the State shares. In making these computations the average
local population and assessment data for the three preceding years
shall be used.

(b) Created. As of July 1, 4. 962, 1963, the beginning of the
State's fiscal year 1968, 1964, and continuing thereafter, there is
created a local-State cooperative program for the support and growth
of public libraries, as in this section provided.

(c) General Policy. For each county which elects to participate
in the cooperative program, there shall be provided annually for the
purposes of the minimum program for current expenditures of li-
braries from local and State funds, an amount for each resident of
the county which is not less than one dollar and twenty cents ($1. 20).
The State shall share in an expenditure of $1. 20 per capita of ap-
proved public library service. Local tax sources shall include all
monies appropriated to the Public Library Fund by the counties or
participating municipalities.

Any county may provide an amount in excess of its share of the
cooperative program, but the State shall not share in the excess.

(d) Local-State share of cost. Of the entire cost of the coopera-
tive program for approved public libraries for the State as a whole,
the State shall appropriate approximately thirty per centum (30%)
of the cost of the minimum program. The counties participating in
the program, in the aggregate, shall appropriate approximately sev-
enty per centum (70%) of the entire cost throughout the State. For
an individual county, the percentage of local support for the coopera-
tive program in which the State shares in no event shall exceed
eighty per centum (80%) and the percentage of State support
in no event shall be less than twenty per centum (20%) of the cost
of the minimum program.

(e) Formula. The amount of a county's contribution to the co-
operative program is determined by the following computation:

equalized assessment valuation per

capita for the county

...................................................... = X ratio,

equalized assessment valuation per

capita for the State

which is multiplied by 70; and this product is the percentage of the
total cost which is to be paid by the county. The remaining percent-
age of the total cost is the State's share and shall be paid by the
State. The total cost in any county is the product of its population
multiplied by the appropriate amount per capita as provided in this
section. Any county may provide an amount in excess of its share of
the minimum program, but the State shall not share in the excess.

_a (f) County Taxes. The appropriate officials of the several coun-
ties and of participating municipalities may levy for and appropriate