1692                               Laws of Maryland                        [Ch. 770

MENTS AND TAXATION. FUNDS RECEIVED BY A BOARD
OF COUNTY COMMISSIONERS, OR COUNTY COUNCIL, OR
THE MAYOR AND CITY COUNCIL OF BALTIMORE, FROM
ANY SOURCE OTHER THAN THE STATE OF MARYLAND,
AND APPLIED TO THE PURPOSES SPECIFIED IN SUBSEC-
TION (A) OF THIS SECTION, SHALL BE TREATED FOR THE
PURPOSES OF THIS SECTION AS HAVING BEEN LEVIED
ON THE TAX RATE OF THE COUNTY OR CITY.

(C) THE PUBLIC LIBRARY INCENTIVE FUND TO BE
INCLUDED IN THE STATE BUDGET AND PAID TO THE
BOARD OF COUNTY COMMISSIONERS, COUNTY COUNCIL,
OR THE MAYOR AND CITY COUNCIL OF BALTIMORE, SHALL
BE THE DIFFERENCE BETWEEN (1) THE SUM OF FIFTY
CENTS (50¢) MULTIPLIED BY THE POPULATION IN EACH
COUNTY OR BALTIMORE CITY, THE POPULATION FIGURES
USED IN SUCH DETERMINATION TO BE BASED ON THE
LATEST FEDERAL CENSUS AND IN INTERVENING YEARS,
ON ESTIMATES OF THE DIVISION OF VITAL STATISTICS
OF THE STATE DEPARTMENT OF HEALTH, AS OF APRIL 1
OF THE PREVIOUS CALENDAR YEAR, AND (2) THE
AMOUNT REALIZED BY THE LEVY OF ONE-HALF CENT
(½¢) IN EACH OF THE COUNTIES AND BALTIMORE CITY
FOR THE PURPOSES SPECIFIED IN SUBSECTION (A) OF
THIS SECTION.

IF THE BOARD OF COUNTY COMMISSIONERS, COUNTY
COUNCIL, OR THE MAYOR AND CITY COUNCIL OF BALTI-
MORE LEVY ONLY A FRACTIONAL PART OF ONE-HALF
CENT (½¢) FOR THE PURPOSES SPECIFIED IN SUBSEC-
TION (A) OF THIS SECTION, THE PUBLIC LIBRARY INCEN-
TIVE FUND SHALL BE AN AMOUNT EQUAL TO THE DIF-
FERENCE BETWEEN (1) THE SAME FRACTIONAL PART OF
FIFTY CENTS (50¢) MULTIPLIED BY THE POPULATION IN
EACH COUNTY OR BALTIMORE CITY AS DEFINED IN SUB-
SECTION (C) OF THIS SECTION, AND (2) THE AMOUNT
REALIZED FROM THE LEVY OF THE FRACTIONAL PART OF
ONE-HALF CENT (½¢) AS SET FORTH IN THE SUBSECTION
(B) OF THIS SECTION.

(d)    The Public Library Incentive Fund payment due each county
and the City of Baltimore shall be paid to and allocated by the board
of county commissioners, county council, or mayor and city council
of Baltimore, to take care of the annual requirements of existing or
new debt service, or for expenditure or accumulation toward capital

. outlay on a pay-as-you-go basis, for the purposes specified in sub-
section (a) of this section.

(e)    Notwithstanding any other provision of this section to the
contrary, each of the counties and the City of Baltimore shall par-
ticipate in the Public Library Incentive Fund created by this section
if it expends funds previously accumulated from sources permissible
under subsection (b) of this section for the purposes specified in sub-
section (a) of this section. The Public Library Incentive Fund to be
included in the State budget and paid to the board of county commis-
sioners, county council, or the mayor and city council of Baltimore
under this subsection shall be calculated as follows: (i) The amount