J. MILLARD TAWES, GOVERNOR                         487

215. General State school fund; equalization fund.

(d) What funds deemed levied by local boards; minimum expendi-
tures for teachers' salaries; none for colleges, etc. 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 schools,
other than State appropriations, [and other than funds received by
the county commissioners of each county and the mayor and city
council of Baltimore from the Commissioner of Motor Vehicles on
account of the license fees on motor vehicles, Classes A to J, in-
clusive, as more particularly set forth hereinbelow,] 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 commissioners 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 percentage of the amounts re-
ceived from the Commissioner of Motor Vehicles on account of the
license fees on motor vehicles, Classes A to J, inclusive, 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 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 equalization fund shall expend no less than twenty
per centum (20%) of the total budget, not including costs of trans-
portation, debt service and capital outlay, for purposes other than
teachers' salaries. But no such appropriation to any county, except
as heretofore in this section provided, or to any academy, or to any
college or university may be paid from the general State school
fund.

222. Incentive Fund.

(7) Determination and certification of qualified participants; war-
rants and payments. As soon as 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 in-
centive fund, the State Superintendent of Schools shall make the
following finding 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
required to pay the cost of the State minimum program of education
made by each such county and by Baltimore City; the amount of
tax revenues raised in each county and in Baltimore City; the amount
of tax revenues raised in each county and in Baltimore City by the
aforesaid levy; and the fact that said tax revenues are being or are
to be dedicated by each county and by Baltimore City for the pur-
pose specified by sub-section (2) of this section [; and the fact that
the county commissioners of each county and the mayor and city
council of Baltimore have allocated and credited to the incentive
fund of said county and City of Baltimore the percentage of the
amounts received from the Commissioner of Motor Vehicles on
account of the license fees on motor vehicles, Classes A to J, in-