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CALIFORNIA

SCHOOL LAW.

41

CHAPTER 57.*

CREATING A STATE SCHOOL COMMITTEE TO FORMULATE STATE

Section I.

COURSE OF STUDY.

Committee created. Powers and duties. Within thirty days after the adoption of text-books the State Superintendent of Public Instruction, the Principal of the State Normal School, the Principal of the State Normal Training School and two County School Superintendents to be appointed by the State Board of Education, shall meet and prescribe a Course of Study for the Schools of the State not included in county school districts of the first class and in cities of the first and the second class, and shall furnish at actual cost to each county the number of courses of study ordered by the county superintendent of schools.

Sec. 2. Committee shall serve without compensation. Expenses. The committee shall serve without compensation; Provided, that the actual and necessary expenses of the county superintendents while attending meetings of the committee shall be paid out of the county superintendent's contingent fund.

CHAPTER 10.

STATE AND COUNTY TAX.

1863. State treasurer to receive and pay over school funds. The State Treasurer shall receive and hold as a special fund all public school moneys paid into the State treasury, and pay them over on the warrant of the State Auditor, issued upon the order of the State Superintendent of Public Instruction in favor of the county treasurer of each county for the amount due said county, and in favor of the treasurer of each board of education for the amount due such board.

*Session Laws 1907.

1864. County superintendent to make estimate of funds needed. The county superintendent shall, on or before the first Monday in May of each year, furnish the board of county commissioners an estimate in writing of the amount of school funds needed for the ensuing year.

1865 County school tax. Levy. Rate. Collection. The board of county commissioners of the county, at the time of making the annual levy of other county taxes, must levy a county school tax upon all taxable property of the county; Provided, that said tax shall not exceed four mills on the dollar of valuation of the property taxed. Said tax shall be collected by the officer charged with the collection of general taxes, at the same time and upon the same valuations of the property taxed as other county taxes, and shall be paid into the county treasury of the county to the credit of the county school fund.

1866. Duties of county treasurer concerning school funds. The county treasurer shall receive and hold, as a special school fund, subject to the orders of the county superintendent, all public school moneys from whatever source received, and keep a separate account thereof; and when the same is apportioned to the school districts, he shall pay it to the district treasurers upon the warrants of the county superintendent. He shall, on or before the first day of August in each year, make a report to the board of county commissioners, who shall audit the same, and to the State Superintendent in such form as he shall direct, showing:

I. The amount of moneys on hand at the commencement of the school year.

fund.

2. The amount of moneys received from the State school

3.

The amount received from the county school tax.

4.

The amount received from other sources.

5. The total expenditures for school purposes.

6.

The balance on hand at the end of the school year.

CHAPTER 11.

SCHOOL FUND.

1867. Apportionment and use of school funds. The county superintendent of each county shall, immediately upon receiving the apportionment from the State Superintendent, proceed to apportion the State school funds to the several school districts of his county according to the number of school children residing in each district over six and under eighteen years of age, as shall appear from the last enumeration reported to his office. The county superintendent shall apportion the county school fund in like manner, and as soon as practicable after the receipt of the same or any portion thereof; Provided, that before making such apportionment, he shall apportion to cities of the first and second classes their proportion per capita while making his official visits; Provided further, that no part of either of said funds shall be used otherwise than for the payment of teachers, except as provided otherwise in this section. The county superintendent shall file a duplicate of such apportionment with the county auditor.

1868. School must be maintained for twenty weeks. No school district shall receive any apportionment of school moneys unless such district shall have maintained a school therein for at least twenty weeks during the next preceding school year, and the number of children of school age in any district not maintaining school for twenty consecutive weeks during the year next preceding shall be subtracted from the total school population of the county before the apportionment is made, but any new district formed by the division of an old one is entitled to its apportionment when school has been of the county school fund, after which he shall set aside so much of said county fund as the board of county commissioners shall order for the payment of the compensation of the county superintendent, members of the board of examiners, and the expenses of the county institute, and contingent expenses of the county superintendent's office, and the actual and necessary traveling expenses of the county superintendent

maintained in the old district before division, or in the new district after division, or in both, at least twenty weeks in all; Provided, that when by reason of fire, flood, or other like uncontrollable causes, school has not been maintained the length of time required by this section, the district may still draw its apportionment.

1869. New district to receive its proportion. Any newly organized school district shall be entitled to its proportion of the State and county fund which shall have been apportioned to the district or districts from which it was created.

1870. Small school may be closed. When the average attendance in any school district for twenty consecutive weeks in any school year falls below eight pupils, except for reasons mentioned in section eighteen hundred and sixty-eight, the county superintendent is hereby authorized to close said school.

CHAPTER 12.

SPECIAL SCHOOL TAX.

1871. Special tax to purchase site, erect buildings, etc. Notice. When it is necessary to raise funds to purchase a school site or improve the same, or to purchase, build, rent, repair, or furnish schoolhouses or redeem outstanding bonds, or for payment of teachers' salaries or for current expenses, a tax may be voted, in any sum not to exceed two per cent of all taxable property in the district, at a meeting called for that purpose in the manner provided in chapter five of this title. When a tax shall have been voted for school purposes at any meeting provided for in this title, the trustees shall file with the county superintendent and the county clerk, within ten days after such meeting a copy of the notice calling such meeting and a copy of the minutes thereof, which shall be kept on file by the said superintendent and clerk, subject to inspection by any person.

1872. Id. Voting. Certification and Election. All school taxes voted by the trustees or by a special meeting called for that purpose, shall be computed from the valuations of the next succeeding county assessment roll, and shall be voted on or before the first day of May of any year, and within twenty days thereafter the board shall make certified returns of the per cent of the taxes so voted to the county auditor and the county assessor, who shall acknowledge receipt of same. The county assessor shall assess for such special tax, at the time and in the manner provided by law for assessing State and county taxes, and shall give to the district school taxpayers similar notices to those which are required by law to be given to taxpayers of State and county taxes. The officer charged with the collection of special school taxes shall pay over the same to the treasurer of the school district in which the same are collected, making payments of the sums collected, at the end of each calendar month. On the thirty-first day of December, after receiving the tax roll, he shall complete the payment of all the school district taxes borne upon such roll.

At

1873. Id. Equalization by county commissioners. the time of computing the county and State tax, the county auditor shall compute the district school taxes that have been voted. The board of county commissioners shall sit as a board of equalization of district school taxes, and shall equalize the same at the time and in the manner provided by law for equalizing State and county taxes. On completion of the tax roll, the county auditor shall certify to the board of trustees of each school district the amount of the district school taxes assessed on the property thereof.

1874. School taxes levied and collected as other taxes. Lien. All school taxes levied and assessed under the provisions of this title, shall become due and delinquent at the same time, and be assessed and collected by the same officers and in the same manner and shall attach to and become a lien on the real and personal property assessed at the same time as State and county taxes.

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