SPIRO T. AGNEW, Governor                      1469

68.

The county board of education, each year, beginning with the
year 1916, shall prepare, subject to the rules and regulations of the
State Board of Education and on and with the advice of the county
superintendent, an itemized and detailed school budget, showing the
unexpended balance on hand or in the treasury of the county board
of education for each specific purpose allowed and levied by the
county commissioners at the preceding levy, the amount of money
needed for permanent improvements and repairs, and for current
repairs, furniture for old buildings, maintenance and support of the
schools during the succeeding school year, also the estimated total
amount that will be received from the State, which shall be used
for paying teachers' salaries and purchasing textbooks, materials
of instruction, and school supplies; and finally the amount that will
be needed to be raised by local taxation. This annual school budget
shall be submitted in writing, not less than twenty days before the
usual date for levying county taxes, to the board of county commis-
sioners; at the same time a copy of this annual budget shall also
be submitted to the board of county commissioners and to the State
Superintendent of Schools. The annual school budget shall be
submitted in writing in Montgomery County not less than forty-
five days before the usual date for levying county taxes. The board
of county commissioners are hereby authorized, empowered, directed,
and required to levy and collect such tax upon the assessable prop-
erty of the county as will produce the amount requested to be raised
by local taxation in the annual budget of the county board of educa-
tion. The amount requested in the annual budget of the county
board of education for current repairs, furniture in old buildings,
maintenance and support of the schools, for the succeeding school
year, and to be raised by local taxation shall not hereafter in any
year be less than a minimum tax, levied and collected, of 30 cents
on each one hundred dollars ($100) of the assessable property in the
county. Provided, further, that the total amount requested for any
one school year by the county board of education for permanent
improvements and repairs, current repairs, furniture in old build-
ings, maintenance and support of the schools shall not exceed a tax
levied and collected of 40 cents on each one hundred dollars ($100)
of the assessable property in the county, unless the board of county
commissioners shall approve and sanction such additional tax. Pro-
vided, also, that if the total amount requested for any one school
year by the county board of education 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
commissioners, 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 reason 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 EXCEPT THAT SUCH
INDICATION ON TAX BILLS IS NOT REQUIRED IN QUEEN
ANNE'S COUNTY, WHERE A STATEMENT SHOWING THE
EXPENDITURES FROM SUCH TAXES IN PERCENTAGES
SHALL BE SENT TO THE TAXPAYERS OF THE COUNTY.]
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