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trict meeting by the director or secretary of the board of education as herein required, and the amount of money so required shall be levied as a tax upon all the taxable property of the school district. Immediately after the annual school district meeting and not later than the first Monday in July the di trict board or the board of education of such public school district shall make and deliver to the county superintendent and to the county clerk of each county in which any part of such public school district is situated reports in writing, of all the taxes, including the tax necessary for free high school education as in this article provided, voted by the public school district for the coming school year, to be levied, on all the taxable property of the district and to be collected by the county treasurer as provided in section 82 of this chapter. The tax for free high school education, when collected, shall constitute a fund to be known as the "free High School Fund" and shall be placed to the credit of each public school district in which such tax is levied. Money belonging to the Free High School Fund of any public school district shall be paid out by the county treasurer to the treasurer of the public school district earning such tuition at the end of each school term upon an order signed by the direct tor and countersigned by the moderator of the public school district liable for such tuition, drawn against the fund. Money remaining in the Free High School Fund of any district at the end of each school year after the purpose for which it was raised has been accomplished and after all debts for which the fund is liable have been discharged shall be transferred by the county treasurer to the general fund of each district.

If a school district fails to vote the necessary high school tax, or the district board fails to make the necessary report to the county superintendent, it becomes the duty of the county superintendent to make and deliver such report to the county clerk whose duty it is to make the required levy the same as though the tax had been voted at the annual school district meeting.

The neglect of the parent to discharge his duty means the loss of free high-school privileges for his children for the ensuing year.

All the parent needs to decide is that free high-school privileges are desired for the ensu ing year. If proper application is made, the parent or guardian may later make choice of place of attendance.

A pupil seeking free high school tuition must be a resident of the district at the time of the annual meeting, and must at that date have the county superintendent's certificate that he has completed the school work of such district. Otherwise, a district is not legally answerable for his tuition.

A pupil is entitled to free high school attendance only so long as the legal residence of his parents or guardian is maintained in the district of his residence at the time an application for free high school attendance was made. and in the district in which the tax was levied pay for such free high school tuition. Should the parent or guardian remove to another district before the expiration of the time for which free high school attendance was applied for the district in which a tax was levied should then cease to pay for such pupil. The district is authorized to pay free high school tuition only for the resident pupils of the district who are entitled to such free high school privileges. The pupil becomes a non-resident of the district which levied the tax for his tuition when his parent or guardian removes to another district. Such pupils will then have no claim on the district which levied the tax for free high-school tuition.

The free high school tax levy is entirely independent of the maximum levy of twenty five mills for the maintenance of school, and is known as the "Free High-School Fund," and as such is to be placed to the credit of each public school district in which such free high school tax is levied. It follows, therefore, that a school district voting twenty-five mills tax for maintaining school must vote in addition thereto, the necessary tax for payment of tuition of all pupils of such district entitled to free high school privileges.

6816 Sec. 117. District board deliver estimate of levy to county clerk. -If the annual school meeting in any public school district wherein there are pupils entitled to and desiring free high school education as in this article provided neglect or refuse to vote the necessary tax therefor, the school district board or the board of education of such public school district shall make and deliver to the county superintendent and to the county clerk of each county

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in which any part of the school district is situated, not later than the first Monday in July, an itemized estimate of the amount necessary to be expended during the ensuing school year for free high school education by such public school district. It shall be the duty of the county clerk to levy such tax on all the taxable property of such public school district the same as though said tax had been voted by the annual school district meeting, to be collected and disbursed by the county treasurer as provided in the next preceding section.

6817 Sec. 118. Same-county superintendent.—If the district board or board of education of any public school district wherein there are pupils entitled to and desiring free high school education as in this act provided neglect or refuse to make and deliver the required estimate as set forth in the next preceding section, the county superintendent of the proper county shall make and deliver to the county clerk of each county in which any part of such public school district is situated, not later than the first Monday in August following the annual school district meeting, an itemized estimate of the amount necessary to be expended by such public school district during the ensuing year for free high school education. It shall be the duty of the county clerk to levy such tax on all the taxable property of such school district the same as though such tax had been voted by the annual school district meeting, 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 out as provided in the second next preceding section.

6818 Sec. 119. No levy. In a public school district in which in any year there are no pupils entitled to and desiring free high school education as in this act provided no tax shall be levied for such purpose in that year.

6819 Sec. 120. Establishment. -A county high school shall be established by every county in which there is not now located a twelfth grade high school accredited to the state university in the manner hereinafter prescribed for the purpose of affording better education facilities for pupils who have advanced beyond the eighth grade. For the purpose of this article all grades above the eighth grade in any public school district in this state shall be deemed high school grades. The course of study for the high school grades shall be the Nebraska high school manual issued

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jointly by the University of Nebraska and the state superintendent of public instruction, or a course of study approved by the state superintendent of public instruction; and, in addition thereto, there shall be taught and practiced in the ninth and tenth grades, manual training, domestic science and the elements of agriculture and in the eleventh and twelfth grades normal training and the theory and practice of agriculture. For the purpose of such teaching and practice the board of regents is hereby authoriized to purchase the necessary apparatus and materials. county board shall purchase a tract of land not less than five acres conveniently situated near said county high school, for actual practice by all the students or a part of the students, under the direction of a competent instructor, for experimentation in all forms of agriculture.-Emergency.

The

Sec. 120a. Compulsory, where.-The county board of any county in this state that does not have organized within the borders of such county, a twelfth grade high school accredited to the State University, shall be deemed authorized and it shall become their duty on the first Monday of June to call a meeting of all the directors of the several school districts in the county to meet at the county seat to elect a board of regents in accordance with the provisions of law governing boards of regents for county high schools and which provisions shall apply to a school organized by the county commissioners or supervisors the same as if organized as now provided for by law. The county high school herein provided for by law shall be located at the county seat of such county.

6822 Sec. 123. Governing board. The board of such county high school shall consist of five members, to be known as the board of regents. Three members of the board shall be elected as follows: The directors of the various school districts shall meet in the office of the county superintendent of public instruction on the last Saturady in June, following the establishment of any such school, and there choose by ballot a board of three regents, one to serve for the term of one year, one for the term of two years, one for the term of three years; and one shall be chosen annually thereafter whose term of office shall be for three years or until his successor is elected and qualifies. The board of regents shall have power to fill any vacancy that may occur in their number until the next annual school meeting. The county treasurer shall by virtue of his office be the treasurer of the board. The county superintendent of public instruction shall by virtue of his office be the secretary of said board.

6823 Sec. 121. Powers of board-teachers-estimate.-The board of regents shall have power to employ a superintendent for a term of three years and assistant teachers for a term of two years, and such other employees as may be required, to fix their compensation and prescribe their duties. They shall have power to remove all persons appointed by them, by a majority vote, to adopt books and purchase fuel. They shall annually during the month of June make an estimate of the amount of funds required for the support of the schools during the fiscal year next ensuing, the amount of funds required for the purpose of school sites, the erection of school build

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ings, the payment of interest on bonds issued for school purposes and the creation of a sinking fund for the payment of such indebtedness, and the county board when sitting as a board at the time provided by law for levying taxes, are hereby authorized and required to levy the tax recommended by the board of regents the same as other taxes are levied. But in no case shall the aggregate tax for the county high school, exclusive of the levy for paying the principal and interest of bonds, exceed five mills upon each dollar of assessed valuation of the property of the county.

6824 Sec. 125. Record of board.—It shall be the duty of the secretary of the board of regents to keep an exact and detailed account of the doings of the board in a book kept for that purpose and such other matters as may be provided by law, and shall make reports as provided by law.

6825 Sec. 126. Treasurer-duties-claims.—The treasurer shall keep separate and apart the proceeds of the tax levied for the support and maintenance of the county high school a fund to be known as the high school fund, and shall only pay out the same upon warrants duly issued against the high school fund, when signed by the president of the board of regents, countersigned by the secretary of the board and attested by the seal of the county. The board of regents shall not allow any claims or demands against such funds unless the same be duly verified. The preservation and disbursement of such high school fund is hereby made a part of the duty of the county treasurer within this state, and he shall be liable upon his official bonds the same as for any other moneys now held in his hands by virtue of said office.

6826 Sec. 127. Rules and regulations.-The board of regents shall make all needful rules and regulations for the discipline, careful preservation of the school buildings, furniture, apparatus, grounds, and all other property belonging to the school. All teachers and other subordinates in the school shall be under the direction of he superintendent elected by the board of regents, subject to the general control and regulation of such board.

6827 Sec. 128. Board-compensation-meetings. The board of regents shall receive no compensation for their services except for actual expenses incurred in attending upon meetings. The treasurer and the secretary shall have a vote upon matter pending before the board. The board of regents shall meet annually on the second Tuesday after the first Monday in July, at which time they shall elect a president from among their own number, but special meetings may be held at any time at the call of the president of such board.

6828 Sec. 129. Certificates and diplomas.-The board of regents is hereby authorized to issue certificates and diplomas when any student completes a prescribed course of study in a satisfactory manner, and the same shall have such force and effect as may be determined by the state superintendent of public instruction to entitle the holder to teach in any of the schools of the county without further examination for the space of three years.

6829 Sec. 130. Morals of pupils.-The board of regents, in their rules and regulations, and the superintendent elected by the board, in his supervision and government of the school, shall exercise a watchful guardianship over the morals of the pupils.

6830 Sec. 131. When district property not taxed.-Whenever the

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proper officers of any rural high school or city or village high school shall certify to said board of regents, on or before the 15th day of June of each year, that a course of study beyond the first eight grades has been prescribed for the school for the ensuring year, then all of the property within said district or districts shall be omitted from the levy of the tax for the support and maintenance of the county high school for the ensuing year.

6831 Sec. 132. Tuition.-Tuition shall be free to all pupils residing in the county where the school is located, but if at any time the school can accommodate more pupils than appiy for admission from the county in which the school is situated, the board of regents may admit pupils from without the county upon the payment of such tuition as the board of regents may prescribe. Such pupils, so admitted, shall be subject to the same rules as to discipline as are resident pupils.

Where there is no incorporated town or village in the county, the electors of that county may locate the county high school at the most convenient and accessible point in the county.

6832 Sec. 133. Bonds.-The board of county commissioners or the Board of Supervisors may borrow money upon bonds which they are hereby authorized and empowered to issue, for the purpose of purchasing a site and lands to be used for experiment purposes, erecting suitable buildings and furnishing and equipping the same for such county high school. Such bonds to bear interest at a rate not exceeding six per centum per annum, payable annually or semi-annually at such place as may be designated in said bonds; which loan shall be paid and reimbursed in a period not exceeding thirty years from the date of the bonds. Said bonds may be made optional on any interest paying date. Provided that no bonds shall be issued until a petition signed by at least one-third of the qualified voters as defined in this act of each precinct or township of the county shall be presented to the County Board asking that the question of issuing such bonds be submitted in such county, which petition shall set forth the amount to be voted, which amount shall not exceed ten per cent of the assessed valuation of the taxable property of such high school district at the last completed assessment, the time the bonds are to run, rate of interest and purpose of issue. Upon the filing of such petition the County Board shall call an election in the county, notice of which election shall be given by at least twenty days publication of the same in at least one newspaper published in the county and the posting of copies of the same in at least three public places in each township or precinct. The notices shall set forth the proposition in full and the time and place for holding such election in each precinct or township. The vote shall be by ballot and if a majority of all the ballots cast at such election shall be in favor of the proposition the County Board shall be empowered to issue and negotiate the bonds. The clerks and judges of election shall be those appointed to act at the general election. The returns of such election to be made to the County Board and the County Board shall canvass and dclare the result of such election. Said bonds to be signed by the Chairman of the County Board and the County Clerk and be attested by the seal of the county, and when issued the same shall be sold in open market to the highest bidder for not less than their par value.