cities of first and second classes and to county districts of the first class he shall set aside from county fund sufficient sum for his own compensation and expenses and for expense of county institute; otherwise no part of State and county funds shall be used for other purpose than for teachers' salaries. No funds shall be apportioned to district not having maintained school for 20 weeks in year next preceding, and number of census children in such district shall be subtracted from total of county for purpose of State apportionment, but uncontrollable cause of closing school shall not bar apportionment to district; county superintendent may close school not maintaining an average attendance of 8 or more for 20 weeks. When county levies 4 mills and district levies 5 mills and State, county, and district funds are still insufficient to conduct schools for at least 28 weeks and pay each teacher $525 there shall be paid out of State treasury a sufficient amount to pay such sum, but no district receiving benefit of this provision shall employ more than one teacher except on recommendation of county superintendent and with approval of State superintendent and concurrence of State board of education; such money shall be used exclusively for teachers' salaries.

See also A (b2), State officers; A (f), Administrative units-districts, etc. Vermont: See A (b1), State boards; A (d), District boards and officers; A (f), Administrative units—districts, etc.; C (c), Local taxation; L (j), Agriculture.

Virginia: See A (b1), State boards; A (c1), County boards; A (f), Administrative units-districts, etc.; B (a), General State finance and support; D (b), State aid, approval of plans; H (b), School census; N (a), High schools. Washington: Superintendent of public instruction shall make six apportionments each year of current State school funds. Apportionment shall be made on basis of days' attendance during preceding year, as shown by county superintendents' annual reports. Each school district shall be credited with at least 2,000 days' attendance. If any pupil attends school outside of resident district up to ninth grade during time school of equal grade is maintained in district of his residence, his attendance shall be credited to resident district unless mutually agreed otherwise by directors of the two districts. The principal or head of every private school shall annually report to district clerk the actual days' attendance of pupils upon such private school. For purposes of apportionment of current State school funds attendance of pupils in high schools shall be counted one and one-half times actual attendance, but to receive such apportionment such high school shall charge no tuition, regardless of where residence is in the State, if there be no high school in pupil's district. For purposes of apportionment attendance in parental schools where food and lodging are furnished the pupil shall be counted as three times actual attendance, and in schools for defectives five times such attendance. In night schools attendance shall be counted as one-half actual attendance without maximum age limit. In addition to regular apportionments, each high school shall receive a bonus of $100 for each grade above grammar school if such school was maintianed during preceding year and maintained average daily attendance in each grade of at least four students. County superintendent, upon receiving State apportionment, shall apportion the same, together with county funds, among the districts. When schools of a district are closed for sufficient cause superintendent of public instruction may allow such district full apportionment, but for no longer a period than 15 school days. When a district shall fail to submit to county superintendent plans and specifications of proposed schoolhouses as required by law said superintendent may withhold entire apportionment accruing to such district.

See also B (a), General State finance and support; H (e), Consolidation of districts, etc.

West Virginia: See A (d), District boards and officers; B (a), General State finance and support.

Wisconsin: The school-fund income shall be apportioned annually by State superintendent among the several counties, towns, villages, and cities according to number of children in each over age of 4 and under age of 20 years. If any town, village, or city shall fail in any year to raise by tax for support of common schools a sum equal to its share of such school fund or other income, apportionment to such town, village, or city shall be withheld from next succeeding apportionment unless such deficit is supplied by such town, village, or city; no apportionment shall be made to any city, village, or town for any district therein for any year during which school was not maintained for eight months, except for extraordinary cause, nor for any district which has not made report as required by law; nor to any city not including census figures in its report. Said superintendent shall certify apportionment to secretary of state, and shall give notice thereof to each county clerk and county treasurer; said secretary shall draw his warrant on State treasurer for such apportionments, and State treasurer shall pay same to county treasurers at time State taxes are paid in. Each county treasurer shall notify the clerk and treasurer of each town, village, or city of apportionment, and treasurer of such town, village, or city shall pay same over to school treasurer. The town clerk shall apportion all school money received from the State and raised by the town among districts and parts of districts on basis of school population. No district shall receive State money unless such money be used exclusively for payment of salary of teacher, and school has been conducted at least eight months. There is annually appropriated to common-school fund income an additional amount equal to seven-tenths of 1 mill for each dollar of assessed valuation of taxable property of the State, exclusive of property of certain corporations.

The school board of any district maintaining a graded school but no free high school nor a school equivalent to a free high school, town free high schools excepted, may receive special State aid; State graded schools of three or more departments shall be known as graded schools of first class, and such schools of two departments, second class; to receive State aid such schools shall in each department run nine months, and at least three departments in schools of first class and both departments in schools of second class shall have average daily attendance of at least 15 pupils; the principal of such graded school of first class shall hold a State license or State certificate; principal of such school of second class shall hold a first-grade county certificate with at least one year's experience in public schools or a second-grade certificate with at least two years' experience, or a State certificate; assistants shall possess prescribed qualifications; school property must be kept in good condition; such schools must have sufficient equipment; said school must, when desiring State aid, make application for same. Graded schools of first class may receive from State $300 annually; such schools of second class $200; school boards shall annually make reports to State superintendent relative to such schools; said superintendent may, for good cause, withhold such aid; such schools maintaining industrial courses, approved by said superintendent, may receive an additional $100 annually. If two or more districts maintaining one-department rural schools shall consolidate and establish and maintain a State graded school, and shall provide for transportation of pupils living more than 2 miles from consolidated school, such district shall

receive, in addition to apportionments hereinbefore authorized, an additional sum of $100 annually, as special State aid. State superintendent shall inspect and supervise State graded and free high schools; shall prepare course of study for such graded schools; shall furnish blanks for and require reports from such schools. No more than one such graded school in any village or school district shall receive such State aid; no graded school in an incorporated city shall receive such aid.

Whenever the electors of any rural school district maintaining a one or two department rural school shall direct school boards to close such schools and pay transportation and tuition of pupils at district maintaining a one or two department rural school, or State graded school, or grades below free high school in a free high school district, each such rural school district shall receive State aid in sum of $150 annually upon following conditions: (1) Transportation and tuition shall be provided for at least 32 weeks during school year; (2) average daily attendance of such pupils shall be at least 80 per cent of number enrolled for such transportation and tuition; (3) contract shall be made for such transportation; (4) means of transportation shall be satisfactory; (5) school attended shall be at least a first-class rural school; (6) annual report relative to such transportation and tuition shall be annually made to State superintendent; (7) county superintendent shall annually make a like report. Notice of proposed transportation and tuition shall be included in notices of meetings. Districts so paying transportation and tuition of pupils shall also receive apportionment of usual school funds. See also A (b2), State officers; A (c1), County boards; A (d), District boards and officers; A (e), School meetings, elections, etc.; F (c), Teachers' pensions; H (e), Consolidation of districts, etc.; O (a), Industrial education, general; O (b), Agricultural schools; S (b), Public school libraries; T (b), Schools for the deaf.

Wyoming: County superintendent shall apportion State school-land income fund to district on basis of school census.

See also A (b2), State officers; A (c2), County officers; L (a), Course of study.

B (f). Special State Aid for Secondary Education.

See also N (a), High schools.

Alabama: See N (a), High schools; O (b), Agricultural schools.

Arizona: See N (a), High schools.

Arkansas: See N (a), High schools.

California: See N (a), High schools.

Colorado: See N (a), High schools.

Connecticut: See G (c), County and local normal schools; N (a), High schools.

Idaho: See B (a), General State finance and support.

Illinois: See A (b2), State officers; B (a), General State finance and support.

Indiana: See O (a), Industrial education, general.

Iowa: See G (c), County and local normal schools.

Kansas: See G (c), County and local normal schools.

Maine: See A (f), Administrative units-districts, etc.; N (a), High schools; O (a), Industrial education, general.

Maryland: See N (a), High schools.

Massachusetts: See N (a), High schools; O (a), Industrial education, general; O (d) Continuation schools.

Michigan: See G (c), County and local normal schools; O (b), Agricultural schools.

Minnesota: See B (e), State aid for elementary education; N (a), High schools.

Mississippi: See N (a), High schools.

Missouri: See G (c), County and local normal schools; H (e), Consolidation of districts, etc.; N (a), High schools.

Montana: See O (a), Industrial education, general.

Nebraska: See G (c), County and local normal schools; N (a), high schools. Nevada: See N (a), High schools.

New Hampshire: See B (a), General State finance and support; N (a), High schools.

New Jersey: See O (a), Industrial education, general.

New Mexico: See N (a), High schools.

New York: See B (a), General State finance and support; O (a), Industrial education, general.

North Carolina: See N (a), High schools; O (b), Agricultural schools.

North Dakota: See L (j), Agriculture; N (a), High schools.

Ohio: See A (f), Administrative units-districts, etc.

Oregon: See N (a), High schools.

Pennsylvania: See N (a), High schools; O (a), Industrial education, general. Rhode Island: See N (a), High schools; O (a), Industrial education, general. South Carolina: See B (d), State taxation for school purposes; B (e), State aid for elementary education; N (a), High schools.

Tennessee: See B (a), General State finance and support.

Texas: See N (a), High schools.

Utah: See N (a), High schools.

Vermont: See G (c), County and local normal schools; L (j), Agriculture. Virginia: See N (a), High schools.

Washington: See B (e), State aid for elementary education; N (a), High schools.

West Virginia: See N (a), High schools.

Wisconsin: See G (c), County and local normal schools; H (e), Consolidation of districts, etc.; N (a), High schools; O (a), Industrial education, general; O (b), Agricultural schools.

C. LOCAL (COUNTY, DISTRICT, MUNICIPAL) FINANCE AND SUPPORT.

(a) General.

See also Appendix A: State constitutional provisions relating to public education; C (c), Local taxation.

Arkansas: See B (a), General State finance and support.

California: See H (f), Compulsory attendance.

Colorado: Every justice of the peace or other magistrate by whom any fine or penalty is imposed shall make quarterly report of the same to county commissioners; county treasurer shall certify quarterly to county superintendent amount of fines collected; all fines shall be paid to school fund of the county.

Connecticut: See B (c), Permanent State school funds.

Florida: See A (c2), County officers.

Illinois: All fines, forfeitures, and penalties imposed or incurred in any court of record or before any justice of the peace, except fines, forfeitures, and penalties imposed in incorporated towns or cities for violation of the ordinances thereof, shall be paid to the county superintendent for the benefit of the public schools.

See also A (d), District boards and officers.

Indiana: Surplus road funds of a township may by unanimous vote of the advisory board be transferred to the special school fund.

See also A (d), District boards and officers.

Kansas: County treasurer shall collect all moneys due the county for school purposes from fines, forfeitures, or proceeds of sale of estrays and all moneys paid for exemption from military duty, and when county superintendent shall have apportioned school funds to district, he shall pay the same to district treasurers; he shall also collect delinquent taxes in each district and pay to treasurer thereof; each justice of the peace shall twice a year report to county superintendent amount received by him from fines and estrays and shall pay amount of same to county treasurer. County treasurer shall receive no compensation for handling State or county school moneys. See also A (f), Administrative units-districts, etc.

Kentucky: See A (f), Administrative units-districts, etc. Louisiana: School funds shall be placed in lawfully designated banks; such banks shall give ample security for and pay required interest on said funds; funds shall be deposited with responsible banks making highest bid of interest thereon, such interest to be not less than 3 per cent per annum; such banks shall lend such sums to authorities so depositing funds as may be required up to amount desired and at same rate as the deposit carries.

See also A (c2), County officers; B (a), General State finance and support. Maine: See C (c), Local taxation.

Michigan: Surplus dog tax of any township or city amounting to $100 or more shall be apportioned for school purposes according to number of children of school age, but township board or common council of city may retain $300, in which case the remainder shall be so apportioned.

See also A (b2), State officers; A (f), Administrative units-districts, etc. Minnesota: See A (d), District boards and officers.

Mississippi: See A (c2), County officers; B (b), State school lands. Missouri: The several county courts shall collect, preserve, and securely invest the proceeds of all moneys, stocks, bonds, and other property belonging to the county school fund; also the net proceeds from the sale of estrays; also the clear proceeds of all penalties and forfeitures and of all fines collected for any breach of the penal or military laws, and all moneys paid by persons for exemption from military duty shall be invested and preserved in the counties as a county public-school fund, the income of which shall be appropriated for establishing and maintaining free public schools. No money belonging to the school fund shall be loaned to any county officer or his deputy, nor shall such