J. MILLARD TAWES, Governor                        37

[(d)] (c) 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 exclusive of the amount authorized to be expended for debt
service and capital outlay, may, for the purposes of [the above
proviso] calculating the local share under Section 220, be con-
sidered 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 [; 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 transportation, 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.

216.

The total of the assessable property of any county or the City of
Baltimore eligible under the provisions of Section 215 to share in
the [equalization fund and] incentive fund for school construction
shall be reduced by the grant by such political subdivision made by
virtue of any law or pursuant to law of any total or partial tax
exemption or reduced ratio of valuation and assessment to or for
the benefit of tools, improvements, machinery, manufacturing ap-
paratus or engines, or inventories and stock in business. The
amount of such total or partial tax exemption or reduced ratio of
valuation and assessment shall not be taken into account and shall
not be added to the assessment for county and city taxation as
shown by the tax rolls of such political subdivision in determining
the total assessable basis used in such political subdivision for the
purpose of calculating the amount of [equalization aid and] incen-
tive fund aid for school construction purposes which such political
subdivision may be entitled to receive, and for the purpose of deter-
mining the amount of financial support from such political sub-
division to meet the requirements for participation in the [equaliza-
tion and] incentive funds.

219.

The State Superintendent of Schools shall certify to the Comp-
troller, on or before the last day of July and September, the tenth
day of December, the last day of January, March and May, the
amounts due on said dates to the Board of School Commissioners
of the City of Baltimore and to the county boards of education of
the several counties, on account of [the part payment by the State
of salaries of county superintendents, superintendent of schools in
Baltimore City, supervising teachers and helping teachers in the
City of Baltimore and the several counties, and of the supervisors
of pupil personnel I and II and visiting teachers in the City of
Baltimore and in each of the several counties] the annual State
share of current expenses and the annual current expense incentive
aid as provided in Sections 220 and 221. The Comptroller shall
within five days of the above said dates, draw his warrant on the
Treasurer of the State of Maryland for the respective amounts due