ment; if a school in any district shall be closed for good reason, school shall be deemed to have been in session for purpose of such apportionment. Balance of any such moneys left in hands of district boards shall be returned to county collector for reapportionment by county superintendent, or same, with consent of said superintendent, may be used by boards for other school expenses.

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

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

North Carolina: See H (c), School year, month, day, etc.

North Dakota: See P (b), Finance, lands, support of higher institutions. Ohio: See B (a), General State finance and support; P (c), State universities and colleges.

Pennsylvania: All lands classified as auxiliary forest reserves shall be subject to an annual charge of 2 cents per acre for the benefit of public schools and 2 cents per acre for roads, said charges payable by the State. The State forestry reservation commission shall certify to the respective districts and to State treasurer the number of acres taxable; the State treasurer shall pay to the several school and road districts the amounts due them from such source. The department of forestry may lease any portion of the State forest for a period not exceeding 10 years, 80 per cent of proceeds of such lease to constitute part of State school fund.

South Carolina: A State tax of 1 mlil on the dollar shall be levied. Fifty per cent of the proceeds shall be retained in the county where collected, to be used by the county board of education for the aid of free schools. Remaining 50 per cent shall be expended by the State board of education as follows: Sixty thousand dollars for high-school aid; $60,000 for extending term of public schools; $20,000 for consolidated schools; $5,000 for rural libraries; any balance for lengthening school term.

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

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

Utah: See N (a), High schools; P (b), Finance, lands, support of higher institutions.

Vermont: See C (c), Local taxation.

Virginia: A State school tax of 10 cents on each $100 of taxable property shall be levied. A poll tax of $1,50 on each male person over 21 years old, except persons exempted for military service, shall be levied; $1 of said poll tax shall be for the public schools and 50 cents shall be returned to the treasury of the county where paid. School-tax accounts shall be kept separate from other accounts.

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

Washington: See B (a), General State finance and support; P (b), Finance; lands; support of higher institutions.

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

Wisconsin: See A (e), School meetings, elections, etc.; B (e), State aid for elementary education; G (b), State normal schools; P (c), State universities and colleges.

Wyoming: Tax for State revenue purposes shall not exceed 4 miils on the dollar, except for the support of State educational and charitable institutions.

B (e). General Apportionment of State School Funds; Special State Aid for Elementary Education.

See also Appendix A; State constitutional provisions relating to public education.

Alabama: State auditor shall certify amounts available to State superintendent; superintendent shall first set aside amounts prescribed by law for normal schools; remaining amounts shall be apportioned to counties in proportion to school population; superintendent shall certify to State auditor amounts set aside and apportioned; State treasurer shall pay no amount in excess of sum apportioned; superintendent shall certify to county superintendents amounts apportioned to their counties; State superintendent shall set aside for townships amounts due them from interest on sixteenth-section funds or other trust funds, and no further apportionment shall be made to such townships until an amount equal to such interest be apportioned to townships and districts not having such interest due them; county boards of education shall apportion funds to districts so that as nearly as practicable all schools terms may be of the same length. County boards shall report to State superintendent amount apportioned to each district; State superintendent shall keep accounts of all apportionments to districts and shall certify same to county superintendents; each county shall receive the poll tax collected therein; special county or district tax applied in county or district where collected; school revenues apportioned shall not be used for buildings, furniture, or contingent expenses; in townships divided into districts, trust funds shall be apportioned according to school population; funds once apportioned may not be diverted from purpose for which apportioned, but must await reapportionment if unused for that purpose; $3,000 set apart as contingent fund of State department of education.

See also A (b2), State officers; A (f), Administrative units-districts. etc.; H (b), School census.

Arizona: See A (b2), State officers; A (c2), County officers; B (d), State taxation for school purposes; D (e), United States flag in schools.

Arkansas: On receiving notice of amount apportioned to county by State superintendent, county court shall apportion funds to districts on the basis of number of persons between 6 and 21 years old; county examiners shall annually report to county clerks the school population of each district, and said county clerk shall lay the same before the county court.

See also A (b1), State boards; A (b2), State officers; B (a), General State finance and support; B (b), State school lands.

California: Controller shall keep a separate account of school funds and shall report in January and July to State superintendent the amount in the treasury subject to apportionment; on the order of the superintendent he shall draw his warrant on the State treasurer in favor of county treasurers for amounts apportioned. Controller shall transfer semiannually from general fund to State school fund such sums as shall be equivalent to $13 per pupil in average attendance the previous term.

No assessor, collector, or county treasurer shall receive any fees for handling school funds, but assessor or collector shall receive 15 per cent for collecting poll taxes. County superintendent shall apportion funds for elementary schools to districts on basis of attendance the previous year; 1 teacher shall be allowed for each 35 pupils in average attendance or fraction thereof not less than 10; 2 additional teachers shall be allowed for an 3966°-15-20

average attendance of 700; 1 additional teacher shall be allowed for 9 deaf pupils or fraction thereof greater than 5; $550 for each 35 units of average attendance and for each fraction thereof less than 10, $40 for each unit of average attendance; all moneys on hand after such apportionment shall be distributed to districts on basis of average attendance. County treasurer may transfer moneys from other funds to meet demands against school districts, and when collected for such districts such moneys shall be refunded. No school district, except newly formed, shall receive State and county funds unless school was maintained for 6 months or longer during previous year. Teachers must hold legal certificates and all State funds must be used for teachers' salaries.

See also A (b2), State officers; A (c2), County officers; A (d), District boards and officers; A (f), Administrative units-districts, etc.; C (c), Local taxation.

Colorado: See A (b2), State officers; A (c2), County officers; B (a), General State finance and support; F (b), Teachers' salaries; H (c), School year, month, day, etc.

Connecticut: See A (d), District boards and officers; A (f), Administrative units districts, etc.; B (a), General State finance and support; M (c), Evening schools; O (a), Industrial education, general.

Delaware: The State auditor shall annually report to the trustee of the school fund the unexpended balance in each district, the number of teachers employed in each school, and the number of days taught. The trustee of the school fund (State treasurer) shall apportion to each district in proportion to the number of teachers employed for at least 140 days; no apportionment shall be made to a district which has not levied the amount of local tax required by law; districts employing additional teachers and levying an additional tax of $100 if a white district and $50 if a colored district may have additional shares apportioned to them, according to number of said additional teachers. The trustee of the school fund shall deduct from the apportionment to each district a sum equal to the unexpended balance of State fund and required local tax in said district; he shall also deduct the amount expended by him for textbooks in each district; if a district fails to employ additional teacher for which additional apportionment is made, such additional amount apportioned shall be deducted. State appropriation shall not be less than $132,000 per annum.

See also A (c1), County boards; A (f), Administrative units-districts, etc.; B (a), General State finance and support; H (f), Compulsory attend

ance.

Florida: See A (b2), State officers; H (c), School year, month, day etc. Georgia: The State superintendent of schools, comptroller general, and treasurer shall each month determine amount to be apportioned to each county on basis of last school census, but salaries of State school administrative officers shall first be deducted.

County superintendent of schools shall transmit to State superintendent of schools an itemized statement of the various sums due and unpaid by the county board of education on January 1 for any item of expense properly chargeable to said county board. When such statements are presented to the governor he shall issue his warrants upon the treasurer for funds standing to the credit of each of the several counties or for part needed to pay indebtedness of county boards. If moneys thus paid is not sufficient to pay indebtedness, county superintendent shall prorate the amount available among the various items; but expenses of administration shall be paid in full.

Contracts with teachers shall provide for monthly payment of salaries. School year shall coincide with calendar year. State superintendent, State treasurer, and comptroller general shall, before first Tuesday in December each year, estimate amount of common-school fund available for ensuing year and shall notify county superintendents of amounts due their respective counties. County boards of education shall meet on first Tuesday in January and make arrangements for placing the schools in operation. Said boards may fix the salaries of teachers. Where county has local school laws and maintains school five months by local taxation governor shall draw warrants in favor of said counties without requiring itemized statement. Where town or city maintains schools by local taxation it shall be entitled to its share of entire county school fund in proportion to school populatin. When any county board or board of education of any city shall fail to maintain schools as required said county or city shall forfeit its right to participation in the school fund for that year unless State board of education shall approve reason for failure to maintain schools.

See also A (b1), State boards.

Idaho: See A (d), District boards and officers; A (f), Administrative unitsdistricts, etc.; B (a), General State finance and support.

Illinois: See A (b2), State officers; A (c2), County officers; A (d), District boards and officers; B (a), General State finance and support. Indiana: State superintendent shall annually make two apportionments of the school revenue for tuition, one in June and the other in January; county auditors shall in May and December report to said superintendent amounts of such revenue available in their respective counties. Said report shall show: (1) Amount of school tax collected; (2) interest collected on loans of common-school funds; (3) amount derived from liquor licenses and unclaimed fees; (4) total amount of revenue thus collected and ready for apportionment; (5) income from the congressional township school fund; (6) amount of said income on hand for distribution in parts of the townships in the adjacent counties. State superintendent shall have printed a statement showing (1) the enumeration of children in each county; (2) amount of school revenue ready in each county; (3) distributive share thereof apportioned to each county. The amount of State revenues accruing in each county in excess of amount apportioned to said county shall be paid into the State treasury; State auditor shall draw his warrant for the amount of which any county may be entitled in excess of the State revenues collected therein. County auditor shall semiannually apportion to each township, incorporated town, or city, the school revenue to which his county is entitled; after ascertaining the amount of congressional township school revenue belonging to each corporation, said auditor shall apportion other revenue so as to equalize as nearly as possible the amount of available school revenue for tuition to each corporation according to the enumeration of children therein; if any corporation shall not expend for tuition purposes in any year an amount equal to State tuition revenue apportioned thereto, auditor shall at next apportionment deduct from tuition revenue apportioned an amount equal to the difference between State revenue apportioned and the whole amount reported to have been expended for tuition purposes, but funds arising from local tuition tax shall not be considered in making such deduction. State superintendent shall apportion any amount ready for apportionment, together with 94.8 per cent of sum collected by tax levy, to counties on basis of last enumeration of children therein; remaining 5.2 per cent shall be apportioned

to corporations unable to maintain school for term required by law after levying maximum supplementary tuition tax allowed; no corporation shall be entitled to receive such State aid unless there has been levied therein a local tuition tax of at least 25 cents on each $100; a corporation maintaining school for seven months and having insufficient tuition revenue may receive such State aid if levying a local tuition tax of not less than 40 cents on $100; amount so received shall be used only for teachers' salaries. When dog tax not required to pay owners for live stock killed or maimed by dogs shall exceed $100 in any township, said tax shall be paid into county treasury to be distributed to the public schools of such township.

See also A (c2), County officers; A (d), District boards and officers; M (b), Kindergartens.

Iowa: See C (c), Local taxation; H (e), Consolidation of districts, etc.

Kansas: See A (b2), State officers; A (c2), County officers; B (c), Permanent State school funds.

Kentucky: See A (d), District boards and officers; A (f), Administrative units-districts, etc.; B (a), General State finance and support; H (c), School year, month, day, etc.

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

Maine: State treasurer shall annually set aside from State school funds $40,000 as a "school equalization fund" for aiding towns wherein a tax rate considerably in excess of the average for the State fails to produce sufficient revenue for efficient schools; State superintendent shall investigate such towns and make recommendation to governor and council relative thereto; governor and council shall have authority to draw warrant in favor of town in accordance with superintendent's recommendation; superintendent may expend $2,000 for investigating such towns.

See also A (b2), State officers; A (d), District boards and officers; A (f), Administrative units-districts, etc.; B (a), General State finance and support; C (c), Local taxation; H (f), Compulsory attendance; O (a), Industrial education, general.

Maryland: See A (c1), County boards; B (a), General State finance and support; H (c), School year, month, day, etc.; H (h), Separation of the races; K (c), Uniformity of textbooks; O (a), Industrial education, general. Massachusetts: See A (d), District boards and officers; B (c), Permanent State school funds; O (a), Industrial education, general; O (d), Continuation schools.

Michigan: See A (b2), State officers; A (d), District boards and officers; C (c), Local taxation; T (b), Schools for the deaf. Minnesota: All schools supported in whole or in part by State school funds shall be styled public schools, and admission thereto shall be free to all persons between the ages of 5 and 21 years, but the school board of any district may exclude all children under 6 years old. District schools are divided into four classes: High schools, graded schools, semigraded schools, and common schools. Each high school shall be in session at least nine months in the year; admit those passing a proper examination in arithmetic, spelling, English grammar, reading, writing, geography, and United States history; have course prescribed by State high-school board requisite for admission to State university and an English business course in addition; be subject to rules of high-school board. Graded schools include those below high schools which are in session at least nine months in the year; are well organized, having at least four departments in charge of a principal holding a State professional