It is observed that out of 29 States and 6 Union Territory
Administrations, only 11 states, as tabulated below, have so far passed
library legislation, enabling the concerned State Government to provide
a public library system:
1. Tamilnadu Public Libraries Act, 1948 having provision for library
cess (10%) on property tax;
2. Andhra Pradesh Public Libraries Act, 1960 having provision for
library cess (8%) on lands and buildings;
3. Karnataka Public Libraries Act, 1965 having provision for library
cess (6%) on lands, buildings, vehicles and profession;
4. Maharashtra Public Libraries Act, 1967 - No library cess - State
Government meets the expenditure;
5. West Bengal Public Libraries Act, 1979 - No library cess - State
Government meets the expenditure;
6. Manipur Public Libraries Act, 1988 - No library cess;
7. Kerala Public Libraries Act, 1989 having provision for library
cess (5%) on property tax and not less than 1% of State expenditure on
education;
8. Haryana Public Libraries Act, 1989 - Local bodies to levy cess;
9. Goa Public Libraries Act, 1993 - Surcharge on IFML @ 0.50 ps. Per
ltr. And 0.50 ps. On bulk bear per ltr. And 1% on State Education Budget;
10. Mizoram Public Libraries Act, 1983 - No library cess - State
Govt. meets the expenditure;
11. Gujarat Public Libraries Act, 2002 - No library cess;
12. Orissa Public Libraries Act, 2002 - No library cess.
Thus, it appears that the public library system prevailing in the four
southern states and in the State of Goa in the West and Haryana in the
north part of the country, follows one pattern, rather, one system i.e.
library cess to meet the expenditure.
http://archive.ifla.org/VII/s8/annual/cr02-in.htm
