TOMLINSON, Justice.
Section 15, Subsection 5, Item (1) of the Tennessee Sales Tax Act, Chapter 3, Public Acts of 1947, provides that when the receipts from that tax exceed $20,000,000 in any fiscal year, then 80% of such excess (this excess being called "overage funds") "shall be paid to the several Counties of the State" pro rated by a specified formula, and that the funds so paid to the respective counties "shall be earmarked and used only for educational purposes...
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