The several boards of county supervisors of this state may raise by a tax to be levied on the property of said county, subject to taxation for county purposes, a sum of money to be used for constructing or maintaining or assisting to construct or maintain any hospital or sanitarium within said county. The said board of supervisors shall designate the hospital or sanitarium for which the moneys so raised are to be used: Provided, That any county not having within its boundary a hospital or sanitarium or any county though having a hospital or sanitarium within its boundary wishing to act in conjunction with any other county or counties for the purposes herein provided, may, in the judgment of the board of supervisors, use said moneys so raised in such combined undertaking of said several counties.

     The tax provided for herein shall be apportioned and collected as other taxes for county purposes. Said tax shall not exceed 2/10 of 1 mill on each dollar of assessed valuation of said county, unless the same shall have been submitted to a vote of the qualified electors of such county: Provided, That in counties having a population of 25,000 or more it shall be lawful to assess and levy a tax of not to exceed 1 mill on each dollar of assessed valuation of said county for a period of not exceeding 2 years for the purpose of constructing or assisting to construct a hospital or sanitarium within said county.

     When the tax herein provided for shall be collected it shall be paid to the institution for which the same is raised, upon the warrant of the president and secretary thereof from time to time as vouchers are presented, and shall be expended by said board for the use of said institution within the limits prescribed by this act.

     It shall be the duty of the trustees or other officers of any hospital or sanitarium receiving any such assistance, to report once a year to the board of supervisors of the county granting such assistance. Such report shall set forth in detail the number of the patients cared for during the year, the average cost per person, the amount of money received from all sources, the amount of money expended and to whom paid, and a tabulated statement of the number of persons admitted, the disease, or other cause of their admission, and the disposition made of each case, which said report shall be included and made a part of the record of said board of supervisors.

     A sanatorium established under the provisions of this act solely for the treatment of tuberculosis that has expended at least $10,000.00 in buildings and equipment, may, upon application to the department of community health, be placed upon the approved list of county sanatoriums. Once a sanatorium is entered upon the approved list, the sanatorium may remain listed and be entitled to state aid so long as the scope and character of its work are maintained in a manner that meets the approval of the department of community health. On the first day of July of each year the secretary of the board of the sanatorium on the approved list, shall report under oath to the department of community health, the character of the work done and the treatment given, the number and names of the persons employed and patients treated and on that date remaining in the sanatorium, the amount contributed by the county or counties for the support of the sanatorium, and such other matters as may be required by the department of community health. Upon the receipt of the report, if it appears that the sanatorium has been maintained in a satisfactory manner, the director of the department of community health shall make a certificate to that effect, together with the cost of maintenance for the year and the amount actually contributed by each county, and file it with the state treasurer. Upon receiving the certificate the state treasurer shall draw his or her warrant payable to the treasurer of each county contributing toward the maintenance of the sanatorium, for a sum equal to 1/2 the amount actually contributed by that county for the support of the sanatorium for the preceding year. However, the total sum paid as state aid shall not exceed the sum of $3,000.00 for any 1 sanatorium in any 1 year.