2. The only persons spoken of as having anything to do in posting the required notices and conducting the election, are the directors of the district, two of whom are required to act as judges, and one as clerk of said election. Thus it will be seen that any official authentication of said election and the result thereof, must be under the hands of the directors. Ibid.

§ 6. Within ten days after every such election, the judges shall cause the poll-book to be returned to the township treasurer, who is required to register such bonds, with a certificate thereon showing the result of such election, which poll-book shall be filed and safely kept by the said township treasurer, and shall be evidence of such election. For a failure to return such poll-book to such treasurer within the time prescribed, the judges of said election shall severally be liable to a penalty of not less than twenty-five (25) dollars nor more than one hundred (100) dollars, to be recovered in a suit in the name of the People of the State of Illinois, before any justice of the peace, and when collected, shall be added to the township school fund of the township in which said treasurer resides.

1. There is no provision of the statute making the record of the vote of the people of a school district on the question of borrowing money, the only primary evidence of a vote on that question, or its result. While it is of the utmost importance that an accurate record should be preserved of proceedings of this character, they are not unsuspectible of proof in other ways. Corporations may, and usually do, keep a record of their proceedings, but it is not always necessary to their validity that they should do so. Board of Education v. Taft, 7A-571.

§ 7. In all cases where any school district has heretofore issued or may hereafter issue bonds, or other evidences of indebtedness, for money on account of any public school building or other public improvement, or for any other purposes which are now binding and subsisting legal obligations against said school district, and remaining outstanding, and which are properly authorized by law, the proper authorities of such school district may, upon the surrender of any such bonds or other evidences of indebtedness, or any number thereof, issue in place or in lieu thereof, or to take up the same, to the holders or owners of the same, or to other persons for money with which to take up the same, new bonds or other evidences of indebtedness, in such form, for such amount, upon such time, not exceeding the term of 20 years, and drawing such rate of interest not exceeding 7 per centum per annum, as may be determined upon; and such new bonds or other evidences of indebtedness so issued shall show, on their face, that they are issued under this act: Provided, that the issue of such new bonds in lieu of such indebtedness shall first be authorized by a vote of the legal voters of such school district voting at an election. called and conducted as other elections provided for by this article of this act: And, provided, further, that such bonds or other evidences of indebtedness shall not be issued so as to increase the aggregate indebtedness of such school district beyond 5 per centum on the value of the taxable property therein, to be ascertained by the last assessment for State and county taxes prior to the issuing of such bonds or other evidences of indebtedness. (As amended by an act approved April 24, 1899.)

ARTICLE X,

COUNTY CLERK,

SECTION 1. In all cases where, by any provision of laws, the returns of any election for school trustees are made to the county clerk of any county, it shall be the duty of the county clerk, within ten days after such returns have been made to him as aforesaid, to furnish to the county superintendent of schools a list of all such trustees so returned to him, and the township from which the same have been so returned,

§ 2. Whenever any change shall be made in the boundaries of any school district, and a written statement or record of such change shall be delivered to the county clerk of such county, it shall be the duty of said county clerk to file such statement or record and all papers relating thereto and duly record the same in the records of his office; and in case of a neglect or failure to do so the said county clerk shall be liable to a penalty of twenty-five (25) dollars, to be recovered by an action of debt before any justice of the peace, at the suit of the county superintendent, for the benefit of the school fund of the said county.

§ 3. Whenever any school district lies partly in two or more counties, it shall be the duty of the county clerk of each county in which any part of such district lies to furnish, upon request, to the directors of such district a certificate showing the last ascertained equalized value of the taxable property in that part of such district lying in such country.

§ 4. It shall be the duty of the county clerk to furnish to the directors of any school district, or to the board of education in districts having a board of education, upon request, a certificate showing the last ascertained equalized value of the taxable property of such district, as the same appears of record in his office.

§ 5. It shall be the duty of the county clerk, when making out the tax books for the collector, to compute each taxable person's tax in each school district, upon the total amount of taxable property, as equalized by the State Board of Equalization for that year, lying and being in such district, whether belonging to residents or non-residents, and also each and every tract of land assessed by the assessor which lies, or the largest part of which lies, in such district. Such computation shall be made so as to realize the amount of money required to be raised in such district, as shown and set forth in the certificate of tax levy, made out by the directors of such district, and filed with the township treasurer, as required by the provisions of this act. The said county clerk shall cause each person's tax, so computed, to be set upon the tax book to be delivered to the collector for that year, in a separate column against each tax-payer's name, or parcel of taxable property, as it appears in said collector's books, to be collected in the same manner, and at the same time, and by the same person. as State and county taxes are collected. In making up the tax books to be delivered to the collector of taxes, the county clerk s hall copy into such tax books the number of the school district set

opposite to each person's assessment of personal property, by the assessor making the assessment of such person, and to extend the school tax on each person's assessment of personal property, according to the rate required by the amount designated by the directors of the school district in which such person resides, as shown by said certificate of tax levy. The computation of each person's tax and the levy made by the clerk, as aforesaid, shall be final and conclusive: Provided, that the rate shall be uniform, and shall not exceed that required by the amount certified by the board of directors. The said county clerk, before delivering the tax book to the collector, shall make out and send by mail to each township treasurer of the county a certificate of the amount due each district or fraction of a district, in his township, of said tax so levied and placed upon the tax books.

1. Section 1, article 8, provides, that for the purpose of establishing and supporting free schools, for not less than six nor more than nine months in each year, and defraying all the expenses of the same, and for the purpose of repairing and improving school houses, procuring furniture, fuel, libraries and apparatus, and for all other necessary incidental expenses in each district, village or city, the directors of the district and the authorities of the village or city, shall be authorized to levy a tax, annually, upon all the property of the district, village or city, not to exceed two and one-half per centum, per annum, for educational and two and one-half per centum, per annum, for building purposes, the valuation to be ascertained by the last assessment for State and county taxes. Wabash Railroad Company v. The People, 147-196.

2. The county clerk, when making out the tax books for the collector, shall compute each taxable person's tax, in said district, upon the total amount of taxable property, as equalized by the State Board of Equalization for that year, lying and being in said district, whether belonging to residents or non residents, and also each and every tract of land assessed by the assessor, which lies, or the largest part of which lies, in said district. Ibid.

3. From these provisions, and especially from the language of the section last quoted, it seems to be very clear that school taxes are required to be computed and extended upon the valuation and assessment of property for purposes of taxation for the current and not for the previous year. The extension of the school tax on the tax books is to be made at the same time that the other taxes are levied and extended, and that is not until after the assessment of property for the current year has been made, and has been equalized by the State board, and the computation is expressly required to be based upon the valuation of taxable property as equalized by the State board for that year. Ibid.

4. If the estimate of the directors should happen to exceed two and onehalf per centum of the equalized assessment, the result would be that only the two and one-half per centum could be levied and extended on the tax books, and that the excess would have to be abated. lbid.

5. Where a county clerk by mistake extends the school tax of district No. 1 on lands in district No. 2. and the tax having been collected, a bill will not lie to enable the latter to recover from the former the amount of taxes so collected. If there be any equity it is wholly in favor of the tax-payers whose burdens have been made heavier, against those who are relieved thereby. The board of neither school district is the representative of taxpayers to adjust their equities. School District v. School District, 57A-288. $6. Whenever the county board of any county shall have audited the itemized bills of the county superintendents of schools or their assistants, as required by the provisions of this act, it shall be the duty of the county clerk of such county to certify to such act, and

transmit the said bills to the Auditor of Public Accounts, who shall, upon the receipt of them, remit, in payment thereof to each superintendent, his warrant upon the State Treasurer for the amount certified to be due him; and the Auditor, in making his warrant to any county for the amount due from the State school fund, shall deduct from it the several amounts for which warrants have been issued to the county superintendent of said county since the next preceding apportionment of the State school fund.

§ 7. The county clerk of each county shall preserve and record in a well-bound book to be kept for that purpose, the report of the county superintendent, made to the county board at the first regular term of such board in each year, relating to the sale of school lands, the amount of money received, paid, loaned out and on hand, belonging to each township fund in his control, and the statement copied from the loan book of such county superintendent, showing all the facts in regard to loans, which are required to be stated on the loan book.

ARTICLE XI.

COUNTY BOARD.

SECTION 1. The county board of each county of this State shall have power

First-To approve the bond of the county superintendent of schools.

Second-To increase the penalty of the bond of the county superintendent of schools beyond twelve thousand (12,000) dollars if, in the discretion of said county board, such bond should be so increased.

Third-To remove the county superintendent of schools from office for any palpable violation of law or omission of duty.

1. The county board can not capriciously remove an incumbent from a public office, no matter whether he has been elected or appointed to such office. In case of a county superintendent of schools he can be removed only for a palpable violation of law or an omission of duty. People v. Mays, 17A-361; People v. Mays. 117-257.

2. The intoxication of a county superintendent repeatedly when attending to the duties of his office, or at the time he should have been attending to such duties, constitutes a palpable omission of duty under this section, and justifies a county board in removing him from cffice. Ibid.

Fourth-To require the county superintendent of schools, after notice given, to execute a new bond, conditioned and approved as the first bond, whenever in the discretion of the county board such new bond is necessary: Provided, however, that the execution of such new bond shall not affect the old bond or the liability of the security thereof.

Fifth-To require the county superintendent of schools to make the reports to such board provided for by law, and to remove him. from office in case of neglect or refusal so to do.

Sixth-In counties having not more than one hundred (100) schools, the board may limit the time of the superintendent of schools: Provided, that in the counties having not more than fifty (50) schools the limit of time shall not be less than one hundred and fifty (150) days a year; in counties having from fifty-one (51) to seventy-five (75) schools, not less than two hundred (200) days a year, and in counties having from seventy-six (76) to one hundred (100) schools, not less than two hundred and fifty (250) days.

Seventh-Said county board shall authorize the county superintendent of schools to employ such assistants as he needs for the full discharge of his duties, and said county board shall fix the compensation to be paid thereof, which compensation shall be paid out of the county treasury.

§ 2. It shall be the duty of the county board of each county of this State

First-To provide for the county superintendent of schools a suitable office with necessary furniture and office supplies, as is done in the case of other county officers.

Second-When the office of county superintendent of schools shall become vacant by death, resignation, removal or otherwise, to fill the same by appointment. And the person so appointed shall hold his office until the next election of county officers, at which election the said board shall order the election of a successor.

Third-To examine and approve or reject the report of the county superintendent of schools made to such board, and the notes and securities taken by such superintendent for school funds.

Fourth-At the regular meeting in September, and as near quarterly thereafter as such board may have regular or special meetings, to audit the itemized bills of the county superintendent, and of his assistants, for their per diem compensation and expenses allowed by law for visiting schools.

§ 3. At the first regular term of the county board, in each year, the county superintendent shall present to the county board of his county

First-A statement showing the sales of school lands made subsequent to the first regular term of the previous year, which shall be a true copy of the sale book (book B).

Second-Statements of the amount of money received, paid, loaned out and in hand, belonging to each township or fund under his control, the statement of each fund to be separate.

Third-Statements copied from his loan book (book C), showing all the facts in regard to loans which are required to be stated on the loan book. All of which the county board shall thereupon examine and compare with the vouchers, and the said county board, or so many of them as may be present at the meeting of the board, shall be liable individually to the fund injured and to the securities of the county superintendent, in case judgment be recovered of the said securities, for all damages occasioned by a neglect of the duties, or any of them, required of said board by this section: Provided, nothing