229. The Minister may authorize the school commissioners and trustees of a municipality in which a town or village is comprised to levy, upon the real estate of such town or village, a tax different from that which they levy upon the real estate outside such limits, but in such case the tax upon real estate situate outside such town or village shall not be less than one-half of that imposed upon the real estate of the said town or village.
R. S. 1964, c. 235, s. 240.