the schoolhouse and keep an account of all expenses incurred by him as director. This section clearly implies the duty of the director to provide all necessary supplies in such a manner as he sees fit when not otherwise directed by the board. His account must be audited by the board; and if any items are found incorrect or any charges exorbitant, corrections can be made at any time.

There is no law compelling a moderator to sign a contract for supplies. His signature is not necessary to the validity of the contract, but if the contract was made at a meeting of which he had no notice, the contract itself is called in question. It has been decided that such contract is illegal. A contract with a teacher is an exception to this rule.

A bill against a school district should be made out in due form, itemized, and presented to the board for their consideration. Action should be taken thereon and the warrant issued in accordance with such action. The director should be justified in demanding an itemized statement. He is responsible for drawing orders on the district and should know definitely for what purpose the money of the district is used, so that he may be able to report to the voters at the annual meeting. The director must also make out an itemized statement of every bill he presents for expenses incurred by him in his official capacity.

A member of the committee on purchase and supplies shall not be a party to furnish supplies to the district, except in his official capacity as a member of the board. See section 13, subdivision 5, School Laws.

The director of a school district, with the consent of the moderator, may contract for repairs on a schoolhouse of the district during vacation. 67 Neb., 365.

The amount of money to be used in the repair of the schoolhouse is in the discretion of the board to determine. 67 Neb., 635.

Sec. 14.—(11576)—Estimate of expenditures. He shall present at each annual meeting an itemized estimate of the amounts necessary to be expended during the ensuing year for school purposes, and for the payment of the services of any school district officer; but no tax for these purposes shall be voted at any special meeting. He shall also present to the annual meeting a statement of all orders drawn on the county treasurer, and the amount of each, and of all orders on the district treasurer, and the amount of each, for what purpose and to whom given. Before adjournment of each annual meeting the director shall read the minutes of the meeting and have the same corrected and approved by a majority vote of said meeting.

In order legally to pay the school district officers a salary, it is necessary that provisions for such payment be made at the annual district meeting; but it is not within the authority of the annual meeting to make provision for the payment of such salary for more than the ensuing year,

Sec. 15.-(11577)—Notice of district meeting. He shall give the prescribed notice of the annual district meetings, and all such special meetings as he shall be required to give notice of, in accordance with the provisions of this chapter, one copy of which for each meeting shall be posted on the outer door of the schoolhouse, if there be one.

Sec. 16-(11578)-District orders.—He shall draw and sign all orders upon the treasurer for all moneys to be disbursed by the district, and all warrants upon the county treasurer for moneys raised for district purposes, or apportioned to the district by the county superintendent, and present the same to the moderator, to be countersigned by him, and no warrant shall be issued until so countersigned. No warrant shall be countersigned by the moderator until the amount for which the warrant is drawn is written upon its face. The moderator shall keep a record, in a book furnished by the district, of the amount, date, purpose for which drawn, and name of person to whom issued, of each warrant countersigned by him.

It is the duty of the district director to issue orders upon the county treasurer in favor of the district treasurer for money on hand in the county treasury, in order that the district indebtedness and current expenses may be properly paid. In case the director refuses without sufficient reason to issue such orders upon the county treasurer, he may be compelled to do so by mandamus proceedings in the district court. See 22 Neb., 52.

School district orders are subject to same defense against a bona fide holder for value as against the payee. 4 Neb., 359. Cited 19 Id., 564. 32 Id., 370. A writ of mandamus cannot issue to the treasurer of a school district requiring payment by him of an order payable by its terms at a fixed time in the future and in the meantime drawing interest at a rate per centum defined by the terms of the order itself. 39 Id., 570. Moderator must countersign all proper orders. 35 Neb., 655.

The school board has no authority to draw and accept orders on a fund which the distict has proposed, but not yet raised. 4 Neb., 360.

Sec. 17. (11579)-Report of census.-The director shall, within ten days after the annual district meeting, deliver to the county superintendent, to be filed in his office, a report under oath, showing the whole number of children belonging to the district between the ages of five and twenty-one years according to the census taken aforesaid; and any district board neglecting to take the enumeration and make a return of the same shall be liable to said district for all school moneys which such district may lose by such neglect. Within ten days after the annual district meeting, the director shall report to the county superintendent, to be filed in his office a report under oath, showing:

1st. The number attending school during the year under five, and also the number over twenty-one years of age.

2d. The whole number that have attended school during the year. 3d. The whole number in the district between the ages of eight (seven) and fourteen (fifteen) years, inclusive.

4th. The whole number in the district between the ages of eight (seven) and fourteen (fifteen) years inclusive, that have attended school not less than twelve weeks during the school year.

5th. The length of time the school has been taught during the year by a qualified teacher, the length of time taught by each teacher, and the wages paid to each.

6th. The total number of days all scholars between the ages of five and twenty-one years have attended school during the year.

7th. The amount of money received from the county treasurer during the year, and the amount of money expended by the district during the year. The number of mills levied for all school purposes.

8th.

9th.

10th.

of books.

The kind of books used in the school.

Number of children to whom text-books are furnished, and kind

The amount of bonded indebtedness.

11th. 12th. Such other facts and statistics as the superintendent shall direct. The penalty incurred by a failure to report correctly the items in the first paragraph of this section applies equally to the others. Should the director not send in a complete report, it is the duty of the county superintendent to return it for correction. The report must be made under oath. See section 10, subdivision 11.

Sec. 18. (11580)-County superintendent administer oaths. For the purpose of attesting school reports and other purposes connected with the administration of the school law, county superintendents are hereby authorized to administer the required oaths.

Sec. 19. (11581)-Statement of assessed valuation.-It shall be the duty of the director to furnish, for the use of the annual meeting of each year, a

statement of the aggregate assessed valuation of all property in the district, and the amount of taxes, as near as may be, that will be collected for the use of the district.

SUBDIVISION V.-DISTRICT BOARD, POWERS AND DUTIES.

Section 1.-(11582)-District board-Quorum, meeting.-The moderator, director, and treasurer shall constitute the district board, and in all meetings of the board two members shall constitute a quorum for the transaction of business. Meetings of the board may be called upon the agreement of two members, but all members shall have notice of the time and place of meeting.

A contract entered into and signed by persons styling themselves as director and moderator of a school district is their individual contract and not binding on the district. 4 Neb., 254. The action of a majority of the board will not bind the district without notice to or participation therein of the other members. Id.

A contract with a teacher is an exception to this rule. 13 Neb., 69. 35 Id., 655.

Sec. 2.-(11583)-Report of taxes voted.-Immediately after the annual district meeting, and not later than the first Monday in July, said board shall make and deliver to the county superintendent, and also to the county clerk of each county in which any part of the district is situated, reports in writing under their hands, of all taxes voted by the district during the current school year, to be levied on the taxable property of the district, and to be collected by the county treasurer at the same time, and in the same manner as the state and county taxes are collected; and when collected, to be paid over to the treasurer of the proper district on the order of the director, countersigned by the moderator of said district. It shall be the duty of the county clerk to levy such taxes, if voted according to law.

Taxes were voted by a district while comprising three townships. Before the levy 2 townships were detached. Held, Taxes should be levied on the district as it existed at the time of the levy. 9 Neb., 336. But where such taxes were leved in the district as it existed at the time they were voted and collected from property therein; held, that the new district could recover from the old the amount collected in its territory. Id. When a district board refuses to act, it may be compelled to perform its lawful duties by a writ of mandamus. 11 Neb., 359.

Sec. 3. (11584)-General care of school. The district boards shall have the general care of the schools, and shall have the power to cause pupils to be taught in such branches and classified in such grades or departments as may seem best adapted to a course of study which the school boards of any county shall establish by the consent and advice of the county superintendent thereof, and the school board of each district shall cause a record of the advancement in each branch of study of all the pupils to be kept in a book to be provided for this purpose; and it is hereby made the duty of each district board, or of one of their number empowered by the board, to attend all meetings called by the county superintendent for the purpose of adopting or revising a course of study for the advancement of district schools, of making rules and regulations as they may think necessary for the government and

health of the pupils, and of devising such means as may seem best to secure regular attendance and progress of children at school.

*(a) If it is the wish of a large majority of the patrons of the district that a foreign language be taught, the board would have authority to allow this to be a part of the course of study. A foreign language should not be used as the medium of instruction in other branches, but may be studied simply as a language.

The parent has a right to make a reasonable selection of the studies he desires his child to pursue from the course prescribed by the district baard, and this selection must be respected by the trustees, as the right of the parent in this regard is superior to that of the trustees and the teacher. 31 Neb., 552.

(b) Our statutes confer upon the school board the power "to make such rules and regulations as they may think necessary for the government of the scholars." This grant of authority includes the right to require excuses for absence and tardiness. It ought to be remembered, however, that very much depends upon the manner of enforcement of such a rule. A regulation harmless and proper in itself might be enforced in such a way as to render it exceedingly obnoxious and almost unendurable to parents and pupils. If a certain rule is beneficial to the school, it ought not to be difficult to convince parents of its usefulness; for certainly no one is more interested in the welfare of the school than the parents who entrust their children to its instruction and discipline. Attendance rules should be enforced with the greatest courtesy and consideration, and they will encounter no serious opposition from the parents for the benefit of whose children they are intended.

It seems quite reasonable that, after the last primary class is once fairly started, no pupils should be permitted to enter the school unless they can pursue the studies of some class already formed; otherwise the one or two who enter later will require as much time and attention from the teacher as would an entire class. As a rule, pupils who are too young to enter the lowest existing class will lose very little by waiting until the beginning of the next term. In fact, in most cases, it would be better for them to do so. Such a regulation seems, therefore, to be proper and reasonable and within the power of the district board; and to secure the sympathy and co-operation of the people, it ought to meet with no resistance.

The school frustees have authority to classify and grade the scholars in the district and cause them to be taught in such departments as they may deem expedient; they may also prescribe the courses of study and text books for the use of the school, and such reasonable rules and regulations as they may think needful. They may also require prompt attandence, respectful deportment and diligence in study. The parent, however, has a right to make a reasonable selection from the prescribed courses of study for his child to pursue, and this selection must be respected by the trustees, as the right of the parent in that regard is superior to that of the trustees and the teacher. 31 Neb., 552:

The district school board is specially invested by the statutes with the general care and management of the school and the employment of teachers; and, as an incident to these powers, has a right to discharge a teacher for incompetency, or for any other sufficient cause, at the will and pleasure of a majority of its members. Maxwell J., dissenting. (Bays vs. State, 6 Neb., 167.)

The board may discharge a teacher who, for any cause, is found incompetent. 173. Cited 31 Id., 552.

6 Neb.,

There is no express statute in this state making vaccination compulsory or imposing it as a condition upon the privilege of attending our public schools, neither have we a supreme court decision bearing upon this particular point. Our supreme court has decided, however, that a school board has the power to adopt and enforce appropriate and reasonable rules and regulations for the government and management of the school under its control. The question of the right of a school board to exclude pupils from school if they are not vaccinated has been passed upon by the supreme court of Michigan. The decision rendered is to the effect that a standing rule prohibiting unvaccinated pupils from attending school could not be established, though temporarily during an epidemic the board may exclude persons who have not been vaccinated. The supreme court of Indiana has held that a local board of health has power to require that no unvaccinated child be allowed to attend the public school during the continuance of a threatened smallpox epidemic.

Under the existing statutes of Nebraska and in the light of these supreme court decisions, it is the ruling of this department that a standing rule prohibiting unvaccinated pupils from attending school could not be enforced, though temporarily during an epidemic of smallpox, the board may exclude persons who have not been vaccinated.

Sec. 4.-(11585)-Non-resident pupils.-Said board may also admit to the district school non-resident pupils, and may determine the rates of tuition of such pupils and collect the same in advance, but no tuition shall be charged such children as are or may be by law allowed to attend such school without charge.

Under the statutes of Nebraska (section 3, 678 C. S., 1905), the minority of a femalǝ child ends at the age of eighteen years. Where a woman between eighteen and twenty-one

*Decisions which apply only to rural and village schools.
†Decisions which apply to all school districts.

years of age elects in good faith to make her residence in a certain school district, and does actually reside therein, she has the right to free school privileges in said district.

Children of school age are entitled to free school privileges only in the district in which their parents, or the ones standing in the relation of parents, or legal guardians make their legal residence. To be a legal guardian one must have been so recognized by a court of proper jurisdiction, with such guardianship made a matter of record by the court.

The supreme court has decided that: The father of a child of school age, or one standing in loco parentis to the child, may maintain an action to compel the directors of a school district to allow the child to attend school in the district where the child is a bona fide resident. Where a child of school age is wrongfully denied admission to the public school of a district, an injunction may properly issue to restrain the directors of a school from interfering with his attendance. Commissioners' Opinion, Department No. 3, Nebraska Reports (Herdman,) Vol. II., 1901-1902, pages 238-242. The court in expounding this ruling said: "Where a child with the consent of his parents goes to live in the family of another as a member of the family and under an agreement that that is to be his home, and that he is to becared for and provided with school facilities, he becomes a bona fide resident of the district where living, and the person with whom he resides occupies the ralation of a parent, stands in loco parentis, and may demand for him every right to which his own son is entitled."

A person who graduates from the public schools of Nebraska does not lose his privilege of attending school by reason of his graduation. He has a right to continue the same studies in the same s hool and will have the same privileges as the school guarantees to other pupils in the matter of text books, etc., providing no separate classes are required for his instruction. The residence of a pupil is usually with his parents, if living, but may be elsewhere. Children sent into the district just to board and attend school are not residents.

Sec. 4a.-(11823)-Attendance at a nearer school.-When children of school age reside with their parents or guardians more than one and one-half miles from the schoolhouse in their own district, and at least one-half mile nearer to the schoolhouse in an adjoining district, said distances to be measured by the shortest route possible upon section lines or traveled roads open to the public, such children may have school privileges in the said adjoining district instead of in the district of their residence, under the following conditions, to wit: The parent or guardian of such children shall, at or before each annual meeting, notify the county superintendent of each district affected, using such form of notice as the state superintendent shall prescribe, which notice shall state the distance as herein provided and shall be attested by the signature of a legal voter and taxpayer of the district in which said children or wards reside, and the signature of a majority of the members of the school board of the district in which said children or wards desire school privileges, in addition to the signature of such parent or guardian; and said county superintendent shall notify the director of each district to transfer such person, together with such children or wards, to said adjoining district for school purposes for the year next ensuing, and it shall be the duty of said county superintendent to see that the said children or wards are enumerated in the said adjoining district and not in the district of their residence. The county superintendent shall notify the county clerk of the said transfer, and the said county clerk shall be empowered, and it is hereby made his duty, to place the school taxes, except for the payment of existing bonds or interest on the same, of the said parents or guardians and of the real estate on which they reside, not exceeding a quarter section of land, for the year next ensuing, in the said adjoining district instead of in the district of their residence, basing such school taxation upon the levy for school purposes in said adjoining district, and the assessed valuation of the property of such parents or guardians and said real estate as determined by the proper officers, and the said taxes shall be collected as provided by law for other taxes; Provided, That when such transfer shall have been made, such children continue to have school privileges in said adjoining district until their parents or guardians shall, in