Section 1. Be it enacted by the Senate and House of Representatives of the State of South Carolina, now met and sitting in General Assembly, and by the authority of the same, That within fifteen (15) days after the apportionment, by the State Superintendent of Education, of the State School Fund, and the annual taxes collected by the State, for the support of schools, required by Section 17 of an Act entitled "An Act to establish and maintain a system of Free Common Schools for the State of South Carolina," approved February 16th, 1870, the State Treasurer shall pay the several County Treasurers the apportionment of the fund and taxes aforesaid belonging to their respective Counties, according to the certificate of the State Superintendent of Education.

Sec. 2. That the several County Treasurers shall retain all the poll tax collected in their respective Counties; and it is hereby made the duty of the said County Treasurers, in collecting the poll tax, to keep an account of the exact amount of said tax collected in each Parish or township in his County; and the poll tax collected therein shall be expended for school purposes in the Parish or Towuship from which it was collected.

Sec. 3. Any violation of this Act by the State or County Treasurers shall constitute, and it is hereby declared, a misdemeanor; and, on conviction thereof, the said State and County Treasurers shall pay a fine of not less than five hundred (500) dollars, nor more than five thousand (5,000) dollars, to be used for school purposes in the County suffering from such violation of this Act, or imprisonment, in the discretion of the Court.

Alonzo J. Ransier, President of the Senate.
Franklin J. Moses, Jr., Speaker of the House of Representatives.
Robert K. Scott, Governor.

Approved: March 1, 1871