Section 12(1)(a) in Tamil Nadu Public Libraries Act, 1948
(a)Every Local Library Authority shall levy in its area (a Tamil Nadu Act IV of 1919, Tamil Nadu Act V of 1920, Tamil Nadu Act X of 1920) Library cess in the form of a surcharge on the property tax or house tax levied in such area under the Tamil Nadu city Municipal Act, 1919, the Tamil Nadu District Municipalities Act, 1920 or the Tamil Nadu Local Boards Act, 1920, as the case may be, at the rate of three paise for every whole rupee in the property tax or house tax so levied.