property of the county, and, when the tax is levied for the payment of teachers' wages and contingent expenses only, shall not exceed two mills on the dollar.

SEC. 1703. The said tax shall be levied and collected in the same manner as other county taxes, and when collected the county treasurer shall pay the same to the treasurer of the county high school, in the same manner that school funds are paid to the district treasurers as required by law.

SEC. 1704. The said treasurer of the high school shall give such additional bond as the board of trustees may deem sufficient, and receive all moneys from the county treasurer, and from other parties, that belong to the funds of said school, and pay the same out only by direction of the board of trustees, upon orders duly executed by the president, countersigned by the secretary thereof, stating the purpose for which they were drawn. Both the secretary and treasurer shall keep an accurate account of all moneys received and expended for said school; and at the close of each year, and as much oftener as required by the board, they shall make a full statement of the financial affairs of the school.

SEC. 1705. The said board of trustees shall proceed as soon as practicable after their appointment as aforesaid, to select the best site, in accordance with the vote of the county, that can be obtained without expense to the same, and the title thereof shall be vested in said county. They shall then proceed to make such purchases of material, and to let such contracts for their necessary school buildings, as they may deem proper, but shall not make any purchase or contract in any year to exceed the amount on hand, and to be raised by the levy of tax that year.

SEC. 1706. When said board of trustees shall have furnished a suitable building for the school, they shall employ some competent teacher to take charge of the same, and furnish such assistant teachers as they deem necessary, and provide for the payment of their salaries. As far as practicable model schools shall be encouraged; and advanced students, and those preparing to become teachers, may be employed a portion of their time in teaching the younger pupils, in order that they may become familiar with the practice as well as theory of successful school teaching, and also avoid, as far as practicable, the expense of employing other assistant teachers.

SEC. 1707. Tuition shall be free to all pupils of such school residing in the county where the same is located. The board of trustees, however, shall make such general rules and regulations as they deem proper in regard to age and grade of attainments essential to entitle pupils to admission in the school. If there should be more applicants than can be accommodated at any time, each district shall be entitled to send its equal proportion of pupils, according to the number of pupils it may have, as

shown by the last report to the county superintendent of common schools. And the boards of the respective school districts shall designate such pupils as may attend.

SEC. 1708. If, at any time, the school can accommodate more pupils than apply for admission from that county, the vacancies may be filled by applicants from other counties, upon the payment of such tuition as the board of trustees may prescribe; but at no time shall such pupils continue in said school to the exclusion of pupils belonging in the county in which such high school is situated.

SEC. 1709. The principal of any such high school, with the approval of the board of trustees, shall make such rules and regulations as he deems proper in regard to the studies, conduct and government of the pupils under his charge, and if any such pupils will not conform to and obey the rules of the school they may be suspended or expelled therefrom by the board of trustees.

SEC. 1710. The said board of trustees shall annually make a report to the board of supervisors of their county, which shall specify the number of students, both male and female, who have been in attendance at the county high school during the year, the branches of learning taught, the text-books used, the number of teachers employed, the amount of salary paid to them, the amount expended for library and apparatus, and for buildings and all other expenses; also, the amount of funds on hand, debts unpaid, and other information deemed important or expedient to report. Said report shall be printed in at least one newspaper in the county, if any is published therein, and a copy of the report shall be forwarded to the state superintendent of public instruction.

SEC. 1711. The board of supervisors shall have power to fill any vacancy that may occur in the board of trustees of that county, by appointment, until the next general election, and a majority of such board of trustees shall be quorum for the transaction of business.

SEC. 1712. The board of supervisors may allow each member of the board of trustees the sum of two dollars per day for the time actually employed in the discharge of his official duties, and when such accounts are presented for payment they shall be audited and paid out of the county treasury, in the same manner as other accounts against the county, and said trustees shall not be entitled to any further remuneration for services or expenses.

SCHOOL DISTRICTS.

SECTION 1713. Each civil township now or hereafter organized, and each independent school district organized as such prior to the taking effect of this code, is hereby declared a school district for all the purposes of this chapter, subject to the provisions hereinafter made.

SEC. 1714. When an organized district has been left without officers, the township trustees shall give such notice for a special election of directors as is required in cases of regular district elections; and the persons elected shall continue in office until their successors are duly elected and qualified.

SEC. 1713. The design of the law is that civil and district township boundaries shall coincide. 41 Iowa, 30. When new civil townships are formed, the corresponding changes in district township boundaries take effect at the next subdistrict election. Sections 1715 and 1796.

SEC. 1714. 1. In case the board is reduced below a quorum, by resignation or otherwise, the township trustees call a special election to fill the vacancies.

2. In independent districts five notices shall be posted, as provided in sections 1742 and 1801; in district townships three notices are required in each subdistrict, as provided in section 1718. Note (b) to form 2.

3. The ballots in this election, in independent districts and in subdistricts of less than three in a district township, should indicate in whose place the person voted for shall serve.

SEC. 1715. 1. New district townships are not organized until the first Monday in March after the election of officers of the civil townships.

2. The boundaries of subdistricts lying wholly within the old or new districts, are not affected by the division of civil townships.

3. When subdistricts are divided by changes in civil township boundaries, the boards should incorporate the several parts with other subdistricts, or otherwise provide for such territory, so that all electors may vote at the following subdistrict election. In the absence of such action the territory properly belongs to the subdistrict which it adjoins, and the electors are entitled to vote therein.

4. Five days before the time for the regular subdistrict election, notices should be posted in three public places in each subdistrict, in both the old and new townships, by the resident subdirector; where there is no subdirector, by the secretary. Form 2, and notes.

5. Assets include school-houses, sites, and all other property and moneys belonging to the district. Liabilities include all debts for which the district in its corporate capacity is liable. In determining the assets, school property should be estimated at its present cash value. Note 3 to section 1820.

6. It is presumed that the teachers' fund and contingent fund have been expended equitably. The division of assets will therefore relate to the school-house and other property, moneys in all funds on hand, and taxes uncollected.

7. Each fund should be divided in proportion to the last assessed value of the property, real and personal. Any portion of the teachers' fund, however, derived from the semi-annual apportionment, should be divided in proportion to the number of persons between the ages of five and twenty-one years, according to the last enumeration.

SEC. 1715. When changes in civil township boundaries are made, or any district shall be divided into two or more entire townships for civil purposes, the existing board of directors shall continue to act for both or all the new districts, or parts of districts, until the next regular district election thereafter, at which time the new district township shall organize by the election of directors. The respective boards of directors shall, immediately after such organization, make an equitable division of the then existing assets and liabilities between the old and new districts; and in case of a failure to agree, the matter may be decided by arbitrators, chosen by the parties in interest. A similar division shall be made in case of the formation or changes of boundaries of independent districts.

SEC. 1716. Every school district which is now, or may hereafter be organized, is hereby made a body corporate by the name of the "district township," or "independent district" (as the case may be), of in the county of

and in that name may hold property, become a party to suits and contracts, and do other corporate acts.

DISTRICT TOWNSHIP MEETING.

SECTION 1717. (As amended by Chap. 51, Laws of 1882.) Each district township shall hold an annual meeting on the second Monday in

8. School-houses will usually become the property of the district in which they are situated. If their value exceeds the amount justly due that district, and there is not sufficient school-house fund on hand to equalize the division, the boards should fix the amount each district should receive or pay.

9. An equitable arrangement mutually satisfactory to the parties in interest will be in accordance with the intent of the law. Any agreement should be reduced to writing, and entered in the records of each district.

10. The districts, after the division, which do not receive their just proportion of school-house property, have a claim against those that do obtain more than their due share. The last named are indebted to the first in the difference. 36 Iowa, 216.

11. A simple and just method to dispose of unpaid and delinquent taxes, also of all funds in the hands of the county treasurer, is to direct the payment of these funds in such manner that taxes derived from any part of the territory shall be paid to the district to which such territory will then belong.

12. If money is received which belongs to another, the rule is a general one that the law implies a promise on the part of the receiver to pay it over. Based upon this promise an action may be maintained for its recovery. 11 Iowa, 506. SEC. 1716. 1. In suits, contracts and conveyances, the corporate name should be strictly observed.

2. At their annual meeting, the electors of any independent district may vote by ballot to change the name of the district, and the board will be guided by this expression of the electors.

3. A subdistrict is not a corporation, and hence can neither hold property nor perform any corporate act. Note 4 to section 1725. S. L. Decisions, 40.

SEC. 1717. 1. District townships are authorized to hold only one meeting in each year, except as provided by section 1717.

March, and the electors of the district, when legally assembled at such meeting, shall have the following powers:

1. To appoint a chairman and secretary in the absence of the regular officers;

To direct the sale or other disposition to be made of any schoolhouse, or the site thereof, and of such other property, personal and real, as may belong to the district; to direct the manner in which the proceeds arising therefrom shall be applied; to determine what additional branches shall be taught in the schools of the district; or to delegate any of these powers to the board of directors; and to authorize the board of directors to obtain at the expense of the district township, such highways as such board may deem necessary for proper access to the school-house in their

districts:

2. The meeting cannot be adjourned to another day, and must be held at the time and in the manner directed by the law. Section 1789.

3. Ten days' previous notice of this meeting should be given by the district township secretary, but as the law fixes the day of the meeting of the electors of the district township, and also of the subdistrict, a failure to give full notice, or any notice at all, though a violation of law, will not invalidate the proceedings of the meeting, if one is held at the usual time and place. 10 Iowa, 212.

4. The president and secretary are the regular officers of this meeting, and should act as such if present. Sections 1739 and 1741.

5. The electors have only such powers as are conferred by the statute, either expressly or by reasonable implication.

6. School-houses cannot be sold without a previous vote of the electors, but their action in voting a tax for the erection of a new school-house on the old site gives the board authority to remove or dispose of the old house.

7. The electors have no authority to instruct the board to loan money belonging to the district, nor to order money invested in government bonds.

8. If the electors direct that any additional branches shall be taught in one or all of the schools in the district township, their action is mandatory, and the board is bound to endeavor in good faith to fulfill the wishes of the electors.

9. The electors may not limit or restrict the board to the adoption of a course of study including only such branches as the electors may name. Nor may the electors direct that a particular branch, or certain studies, shall not be taught. It is the province of the board to decide what branches besides those in a teacher's examination and those named by the electors, shall be included in the course of study and taught in the schools of the district.

10. All school-house taxes must be voted by the electors of the district township, or of the subdistrict, this power cannot be delegated to the board.

11. The specific sum of money deemed necessary, and not a certain number of mills on the dollar, should be voted, except when a district lies in two counties. Chap. 67, Laws of 1874. The per centum necessary to raise this sum is determined by the board of supervisors. Sections 1777 and 1780.

12. The electors may not vote, nor the board appropriate, money to purchase text-books for the use of scholars or teachers.

13. Money may be paid for the purchase of a district library only when it has been voted for that purpose by the electors.