J. MILLARD TAWES, Governor                          41

school year 1963-64 as certified to the State Department of Education,
the amount of State aid for current expenses for the school year
1964,-65 shall be increased by this difference. As to any subdivision
for which a SUCH State payment is required for each year thereafter
as long as required, an adjustment shall be calculated on the same basis
except that the amount of (2) above shall remain constant and for the
amount in (4) shall be substituted an amount equal to the calculated
local tax rate for current expenses for the school year 1963-64 applied
to the local taxable basis taxed at full rate for county purposes for
the school year for which the adjustment is being made. The cal-
culated local tax rate is determined by dividing the total appropriation
for current expenses for the school year 1963-64 by the total taxable
basis taxed at full rate for county purposes for that year.

221.

[The board of education of each county and the mayor and city
council of Baltimore shall be entitled to, and shall be paid, each year
in the manner and subject to the limitations hereinafter provided,
forty dollars ($40.00) a year multiplied by the number of pupils en-
rolled in all public schools in said counties and the City of Baltimore.
For the purpose of this section, the phrase "number of pupils en-
rolled" shall mean the average number of pupils enrolled in public
schools in the month having the highest average pupil enrollment in
the current year in which the payments provided for herein are to
be made. Provided, however, that the financial assistance herein
authorized shall not be available or given to any county or to Balti-
more City wherein any teacher receives a salary lower than that
established by Section 106 of this Article.

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, one sixth of
the annual sum due the county board of education of each county and
the mayor and city council of Baltimore hereunder, and thereupon 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 to the said boards of education, and the City of Balti-
more and the Treasurer of the State of Maryland upon receipt of said
warrants shall immediately pay the amount due on said dates to said
respective boards of education and the City of Baltimore.]

For the school year 1964-65 and thereafter, the board of education
of each county and the Mayor and City Council of Baltimore shall be
paid each year, in the manner and subject to the limitations herein-
after provided, an amount to be known as "Current Expense In-
centive Aid," which shall be calculated as follows for each county and
the City of Baltimore:

(1)  Any excess in the total number of professional staff members
employed, over the number allowed in Section 159 calculated to the
nearest whole position, shall be multiplied by $6,200. No payment
shall be made with respect to any professional staff member in excess
of a ratio of fifty to 1,000 pupils.

(2)   The State percentage share of current expenses shall be deter-
mined by dividing the State Share of Current Expenses calculated
under Section 220 (b) (5) by the total adjusted expenditure for cur-
rent expenses as determined in Section 220(b)(l), (2), and (3).

(3)   The Current Expense Incentive Aid to be paid to each county