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treasurer holes over, is elected to the office; and he has twenty days after the annual meeting in which to file a new bond.

Moneys in the treasury must be used for the purpose of paying outstanding warrants, and the treasurer is liable under his bond if he uses money for any other purpose as long as there are warrants outstanding against the fund.

The director and moderator should not become surety upon the treasurer's bond for the reason that they are the officers whose duty it is to approve such boad; but after having signed the bond they would be estopped from denying the validity of the same, and would doubtless be held liable thereon in the event of the defalcation of the treasurer.

It is not within the power of the treasurer of a school district by a general deposit of funds held by virtue of his office to create between such district and his banker the relation of debtor and creditor. A banker by receiving on deposit from a school district treasurer funds known to be held by the latter in his official capacity becomes thereby a trustee for the beneficial owner with respect to such funds, and the same may, upon his insolvency, be recovered by the owner as a preferred claim against his estate. 52 Neb., 1.

The other members of the board should not be sureties on the treasurer's boad. The treasurer should not be allowed to draw money from the county treasury until his bond has been filed and approved; and the individual members of the board authorizing such draft, in the absence of the necessary bond, would be liable to the district for any loss resulting therefrom.

A school treasurer may hold other offices, county or precinct. When a board allows a treasurer, whose bond has not been approved, to handle public funds, the members of the board become individually liable for any loss that may occur. District treasurers are reminded that to use or lend any part of the public money in their hands is an offense which, if proven against them, renders them liable to fine and imprisonment. (See Annotated Statutes.) The treasurer must file his bond with the director, and the director must file it with the county clerk, The director should keep a record of both filings. A district treasurer elected to succeed himself must file a new bond. 52 Neb., 1.

6767 Sec. 68. Same-money received and disbursed.-It shall be the duty of the treasurer of each district to apply for and receive from the county treasurer all school moneys apportioned to the district or collected for the same by the county treasurer, upon order of the director, countersigned by the moderator, and to pay over on the order of the director, countersigned by the moderator of such district, all moneys received by him.

The statute as well as the supreme court recognizes the district treasurer as the legal and proper custodian of the funds for his district, provided, of course, the said treasurer has furnished bonds as provided in sections 67 and 71 article 4, School Laws. A district treasurer who has complied with these provisions could apply to the district court for a writ of mandamus to compel director and moderator to issue warrants on the county treasurer in his behalf for the funds belonging to his district.

The law does not contemplate that the treasurer shall pay any bills out of moneys beJonging to the district except through the regular channels: viz., on orders drawn by the director and countersigned by the moderator.

If the treasurer refuse contumacy or for insufficient reasons to pay the orders legally drawn upon the district, it shall be the duty of the county superintendent on behalf of the district to apply to the proper court for a writ of mandamus to compel the officer to perform his duty.

A writ of mandamus cannot issue to the treasurer of a school district requiring the payment by him of an order payable by its terms at a fixed time in the future and in the meantime drawing interest at arate per centum defined by the terms of the order itself. 39 Neb., 570.

It is not within the authority of the voters at the annual meeting to release a treasurer from being responsible for moneys paid out illegally or lost by him.

This money may be drawn from the county treasury at any time.

It is the right and duty of the district treasurer to draw and hold funds collected by the county treasurer to the credit of the district. 22 Neb., 52.

School district funds can be paid out legally only on the order of the director, countersigned by the moderator.

The county treasurer has no right to receive orders drawn by the director in favor of any one but the district treasurer, who is the only person authorized to receive district money from the county treasurer, and he should pay no order until countersigned by the moderator. 11 Neb., 283.

A school district has no authority to release its treasurer from liability for money lost or misapplied by him, 10 Neb., 296. Cited 19 Id., 494, 565.

6768 Sec. 69. Same-Cash book and report. The treasurer shall keep a book furnished by the district, in which he shall enter all the moneys received and disbursed by him, specifying particularly the source from which money has been received, and to what fund it belongs, and the person or persons to

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whom, and the object for which the same has been paid out. He shall present to the district, at each annual meeting, a report in writing, containing a statement of all moneys received by him during the preceding year and of the disbursements made by him, with the items of such disbursements, and exhibit the vouchers therefor, and at the close of the term of his office shall settle with the district board, and shall hand over to his successor said books and all receipts, vouchers, orders, and papers coming into his hands as treasurer of the district, together with all moneys remaining in his hands as such treasurer.

The district treasurer should settle with the district at the annual meeting, and the terms and items of this settlement should be recorded in full.

6769 Sec. 70. Same-appear in action for district. - It shall also be the duty of the treasurer to appear for and on behalf of the district in all suits brought by or against the same, whenever no other directions shall be given by the qualified voters in the district meeting, except in suits in which he is interested adversely to the district; and in all such cases the director shall appear for such district, if no other directions shall be given as aforesaid.

Action on a demand balonging to the district must be brought in the name of the district. 11 Neb., 283. When the action is not brought by the treasurer the petition should state the cause. 10 Neb., 268. Cited 12 Id., 241.

6770 Sec. 71. Additional bond-when-Whenever by the failure of his sureties, or otherwise, the official bond of the district treasurer becomes, in the opinion of the other members of the board, insufficient to protect the district from loss, it shall be the duty of the director and moderator to demand additional security or a new bond of the treasurer. If the treasurer refuse or neglect to procure a satisfactory bond and present it to the other members for approval within ten days after demand, the moderator and director may declare his office vacant, and proceed to call a district meeting to elect

treasurer to fill the unexpired term; Provided, Nothing in this section shall be construed to interfere with the liabilities of principals and sureties in such bond or the rights of sureties as defined by law regulating official bonds.

The duties devolved upon the members of the school district board, or upon the moderator and director, by section 71, article 4, can only be performed by those two officers acting in conjunction. Any attempt on the part of either of them to perform such duties alone and without the joint action of the other, is ineffective and void. 22 Neb., 48.

Collection of taxes for payment of loss of funds in insolvent bank. 51 Neb., 762.

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6771 Sec. 72. Director.–The director shall be clerk of the district board and of all district meetings when present, but if he shall not be present, the qualified voters may appoint a clerk for the time being, who shall certify the proceedings to the director to be recorded by him.

6772 Sec. 73. Shall keep record.-The director shall record all proceedings of the district in a book furnished by the district, to be kept for that purpose, and preserve copies of all reports made to the county superintendent, and safely preserve and keep all books and papers belonging to his office.

It is to this record alone that resort must be had to ascertain what the district has done, what taxes it bas voted, etc, 4 Neb., 307.

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6773 Sec, 74. Hiring Teachers—How Governed.—The director, with the consent and advice of the moderator and treasurer or one of them, or under their direction, if he shall not concur, shall contract with and hire qualified teachers for and in the name of the district, which contract shall be in writing and shall have the consent of the moderator and treasurer, or one of them, endorsed thereon and shall specify the wages per week or month as agreed by the parties, and a duplicate thereof shall be filed in his office: Provided, if the director shall refuse to make and sign such contract, when directed so to do by the moderator and treasurer, then it may be made and signed by the moderator and treasurer. The director shall notify the county superintendent, at the time the contract is made, of the length of the proposed term of school, when the school will begin and of the name of the teacher. No money belonging to the district shall be paid for teaching to any but legally qualified teachers, nor shall any school board pay out money belonging to the school district to any teacher after such board has received a sworn statement by a school board that the services of the teacher in question are under previous contract to said board. Provided further, a contract made before the annual meeting, in order to be legal, must be signed by two members whose terms of office do not expire with the school year in which such contract is made: Provided further, no such contract with a teacher shall be valid unless agreed to either by all members of the district board or by two members of such board who are not related to the fourth degree to such teacher and whose terms of office extend beyond the date of the term of school contracted for.

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the director refuses to make the contract it may be made by the other two members of the board.

A school board may direct the school to be closed on Thanksgiving, the Fourth of July, or similar occasions, and not require the teacher to make up the time.

The school board is the proper party to fix the wages of teachers—the district meeting cannot do it.

Unless a teacher agrees on his contract to build fires and sweep the schoolhouse, he cannot be compelled to do so.

A district board cannot make a legal contract-one that will bind the district-with a teacher who does not hold a valid certificate, and members of the board will be personally liable to the district for money paid to a teacher who is not legally qualified. 13 Neb., 52.

A teacher is legally qualified to teach in a joint district, who holds a certificate from the superintendent of either county in which such district lies.

If the contract is signed by one who is a director de facto it will bind the district. 9 Neb., 56. Contract by director and treasurer valid. 13 Neb., 69. 35 Id., 655. Breach of contract. 31 Neb., 501.

t.(b) The contract between the school board and a teacher is a mutual obligation, equally binding upon both parties. Neither party can with impunity rescind such contract and either party violating the provisions of such contract would be answerable in damages to the aggrieved party. It requires a majority of the board to legally accept a teacher's resignation,

In order to be legal and binding upon the district, it is not necessary that a contract be in writing. If not in writing its existence must be fully proven. If it can be proven that a teacher was elected by the board, that he was notified of such election and clearly indicated his acceptance of it, the contract is binding whether made out in writing and signed by all parties concerned or not. In the absence of a written contract the minutes of the director or secretary of the board would show the time for which a teacher was elected.

In case a teacher breaks a contract made between herself and a school district board, the board has a right of action on the original contract, and may maintain: (1) A suit to obtain damages for the loss sustained by the breach; (2) a suit to obtain specific performance of the contract by the other party. Or, if the court were to find it difficult to assess the damages, or should fail to enforce a specific performance because it cannot supervise or insure its execution, they could, by injunction, enforce the promise not to teacb elsewhere during the time covered by the injunction. See Clark on Contracts, 702.

Members of the school board have a perfect right to see the teachers' certificate. In fact, it is a duty incumbent upon them to satisfy themselves that the teacher is a legally qualified teacher. Íhe certificate is the proper evidence.

The school board has the right to discharge a teacher for cause, and after such dis charge the teacher has no right to continue the school, even if the cause be thought insufficient. The only course then open to the teacher is an action for damages. Whether the teacher could draw pay for the full time of the contract, would be a question to be determined by process of law.

If it is a physical impossibility for the school district board to furnish a house in which the school may be taught, the teacher could not draw pay during the time school is closed on account of the burning of the schoolhouse. If it is possible for the board to provide a house in which the school may be taught, the teacher's pay will continue during the time school is closed on account of the burning of the schoolhouse. It might be well, however, for the teacher and board to compromise under such circumstances.

So far as schools are concerned, the statutes of Nebraska make no provisions for legal holidays. A teacher, in the absence of any provision upon the matter in his contract, would have no authority to close school upon the so-called holidays, without being legally required to make up the time so lost to the district. However, a district board has authority to make pro vision for closing school upon such days, and in case the board directs that school be closed upon any specified day, the teacher would legally draw pay for such time.

A teacher may make up lost time by teaching on Saturdays only by permission of the board.

When the school is closed for a few days in order to repair damages done to the building by a storm, the teacher is not bound legally to make up the time so lost, providing he hold himself in readiness to continue the school during the time school was closed by order of the board.

When a teacher is employed for a definite time and during the period of his employment the district officers close the school on account of the prevalence of an epidemic disease in the district and the teacher continues ready to perform his contract, he is entitled to full wages during such period, provided there is nothing in the contract to the contrary. According to a recent decision of the supreme court a teacher cannot collect pay on such a contract when school is closed by order of the board of health.

6774 Sec. 75. Census-when taken.- Within ten days previous to the annual district meeting, the director shall take the census of his district, and make a list in writing of the names of all the children belonging thereto, between the ages of five and twenty-one years, together with the names of all the taxpayers in the district. In case of the absence or inability of the director

Decisions which apply to all school districts,

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such census shall be taken by the moderator or treasurer or such person as they may appoint, and a copy of the list, verified by the oath of the person taking such census, by affidavit appended to or endorsed thereon, setting forth that it is a correct list of the names of all children belonging to the district between the ages of five and twenty-one years, and that it was taken within ten days preceding the annual meeting, shall be returned with the annual report of the director to the county superintendent; Provided, in cities of the first and second classes, thirty lays shall be allowed for taking the census, such census to be completed before July 1.

The census can be legally taken at no other time than this. No special census report can be called for.

Marriage will not exclude from the census list persons otherwise entitled to be enumerated. No stated length of time is required that children must live in a district before they are counted in the census. Children brought into a district within the ten days during which the census can be taken, if already couteil in the district from which they came, should be listed in the district to which they have come, and stricken from the other.

The home of a child is usually with its parents or guardians, but may be elsewhere. child of school age who, bona fide, resiiles in a district for other than school purposes is entitled to school privileges, and its name should be included in the school census.

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6775 Sec. 76. Care of buildings.—The director shall, with the concurrence of the moderator and treasurer, or either of them, provide the necessary appendages for the schoolhouse, and keep the same in good condition and repair during the time school shall be taught in said schoolhouse, and shall keep an accurate account of all expenses incurred by him as director. Such account shall be audited by the moderator and treasurer, and on their written order shall be paid out of the general school fund.

Section 94, article 5. Provides that no school officer shall be a party to any school contract for building or furnishing supplies except in his official capacity a member of the board. This, of course, does not apply to supplies furnished in any other manner than under contract. Section 76. article 4 expressly states that the director shall with the concurrence of the other members of the board provide the necessary appendages for 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 shoult 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 be 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 94, article 5, School Laws.

The director of a school district, with the consent of the moderator, may contract for epairs 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 the board to determine. 67 Neb., 635.

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6776 Sec. 77. Estimate of expenses and report.-He shall present at cach 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