6924 Sec. 225. Compulsory attendance at public, private, or parochial school-exemption.-In school districts other than city and metropolitan city school districts every person having legal or actual charge or control of any child or children or youth not less than seven nor more than fifteen years of age, shall, during each school year between the second Monday of July and the last Monday of June following, cause such child or children or youth to attend the public day schools for a period of not less than twelve weeks, and if the public day school of the school district in which the person or persons having charge or control of such child or children or youth may reside shall be in session during the school year between the second Monday of July and the last Monday of June following more than twelve weeks, then the person having legal control of such child or children or youth shall cause each of them to attend public day school not less than two-thirds of the entire time that said school shall be in session during the school year as aforesaid; and in no case shall such attendance be for a less period than twelve weeks. In city and metropolitan city school districts every person residing within such school district who has legal or actual charge or control of any child or children or youth not less than seven nor more than sixteen years of age shall cause such child or children or youth to attend the public day school for the full period each school year in which the public day schools of such school district are in session. The portion of this article requiring attendance in public day school shall not apply in any case where the child or youth is, for a time equal to that required by this article, instructed in some private or parochial school; or in any case where the child is instructed at home or elsewhere by a person qualified to give instruction in the studies required to be taught in the public schools; or in any case where the child or youth, being of the age of fourteen years, is legally and regularly employed for his own support or the support of those actually dependent upon him; or in any case where the child or youth is physically or mentally incapacitated for the work done in the schools, or in any case where the child or youth lives more than two miles from the school by the nearest practicable traveled road unless free transportation to and from such school is furnished to such child or youth. In case exemption is claimed on account of mental or physical incapacity, the school authorities shall have the right to employ a physician or physicians who shall have authority to examine such child or youth, and if such physician or physicians shall declare that such child or youth is capable of undertaking the work of the schools, then such child or youth shall not be exempt from the requirements of this article. In case exemption is claimed and granted on account of a child or youth of the age of fourteen years being legally and

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regularly employed for his own support or the support of those dependent upon him, such child or youth may, in the discretion of those charged with ]the] enforcement of this article, be required to attend a public evening school or some other suitable school for not less than two hours each school day and not less than three days each week for a school year of not less than twenty weeks. All persons of from seven to eighteen years of age, who are residents of this state, and who by reason of partial or total blindness or deafness are unable to obtain an education in the public schools of this state, shall under the provisions of this article, be required to attend the Institute for the Blind or the School for the Deaf, unless such persons are being privately or otherwise educated as in this article prescribed, or unless they are not subjects for admission to the Deaf and Dumb and Blind Institute of the state of Nebraska. In case exemption is claimed on account of attendance at a private or parochial school, as provided in this article, or on account of attendance upon suitable instruction elsewhere given, as provided in this act, the authorities of the private or parochial school so attended, or the person or persons giving elsewhere such instruction, shall keep a record showing the names and ages of all children enrolled, the number of the school district and the county of their residence, the number of days such child or children claiming exemption were members of such school or attendants upon such instruction, the days on which such pupils were present and the days on which they were absent, and the authorities of such private or parochial school, or the person giving elsewhere such instruction, as well as the authorities of all public schools shall furnish at the end of each month of school a report to the county superintendent of schools, and a duplicate of the report to the director or secretary of the school district in which such child or children reside, on blanks to be furnished or prescribed by the state superintendent of public instruction, which report shall cover said items of record as above, except that in school districts organized under the provisions of article 21, 22, 23, of this chapter, such report shall be made to the superintendent of the city schools of such district. It is hereby made the duty of such county or city superintendent, upon the receipt of the report for the first month of school in said district, and each two weeks thereafter, to compare such reports with the last census report on file in his office from such district, and prepare a list of all children or youth resident in such district who are not receiving instruction as in this article provided, and to transmit the list to the officer or officers in such district whose duty it is to enforce the provisions of this article.

6925 Sec. 226. Truant officers-duties-violations.-Boards of education in cities, villages, and metropolitan cities shall appoint one or more truant officers, who shall qualify as police officers; shall enforce the provisions of this law in the wards or districts for which they severally act; shall have authority to apprehend and take to his home or to some public, private, or parochial school any child found in violation of this act, and shall be compensated for his or their services in such sums as shall be determined by the board of education, to be paid out of the general school fund of the city or village. In all school districts in this state any superintendent, principal, teacher, or member of the board of education, who shall know of any violation of this article on the part of any child or children of school age, their parents, or persons in actual or legal control of such children, or any

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other person, shall, a soon as possible, report such violation to the superintendent of public instruction of the county, who shall immediately investigate the case and, if necessary, give written notice to the person or persons violating this article warning him or them to comply with its provisions; and, if in one week from the time such notices are given, such person or persons are still living inviolation of this article, then such county superintendent shall file a complaint against such person or persons before the county judge of the county charging such persons with violation of the provisions of this article; Provided, If the violation occurred within any city such superintendent may, in his discretion, file such complaint before the police judge of such city.

6926 Sec. 227. Penalty. Any person or persons violating the two next preceding sections, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall pay a fine of not less than five dollars nor more than twenty-five dollars.

6927 Sec. 228. Special schools. The boards of education in cities may, in their discretion, establish and conduct special schools for the instruction of children who cannot profitably or properly be cared for in the usual schools. Any child of school age who is habitually truant or incorrigible, or whose conduct and habits are such that he cannot with profit to himself or in justice to the other members of the school be retained and instructed in the usual schools, may upon complaint of the person having legal or actual control of such child, or upon complaint of the principal or head of the school where such child is attending, or on complaint of the truant officer be required by the superintendent of the city schools to attend a special school as provided for in this section, until such time as the child's habits and conduct become such as to make it advisable and proper for him to be received again into the usual school, These special schools shall be taught in such localities as may be considered proper and suitable by the board of education; they shall give instruction in the branches required by law to be taught in the common schools; they shall be as good in conveniences, equipment, and condition of health as the usual schools of the city where they are situated and they shall be taught by teachers especially fitted by nature and experience to control and instruct wisely and successfully the special class of children to be educated therein.

6928 Sec. 229. Duty of enumerators.—In order that the provisions of this article may be the better enforced it is hereby ordered that all enumerators of persons of school age, in taking the annual school census, shall ascertain and record the place and date of birth of each child enumerated, together with the school or schools attended, or the place or places in which, or the person or persons by whom such child was instructed during the preceding school year, and the person having control of such child shall take oath or affirmation that such record is true. The enumerator is hereby empowered to administer such oath or affirmation. Any person who shall refuse to take such oath or affirmation, or who shall with intent to evade any of the provisions of this article, wilfully make false statement concerning any child or children under his control and subject to the provisions of this article, shall be deemed guilty of a misdemeanor, and upon conviction, shall be punished by a fine of not less than one dollar and not more than ten dollars.

6929 Sec. 230. Collections report to state treasurer. The county treasurer shall collect, or cause to be collected, the fines and all moneys for school purposes in his county, and take all proper measures to secure to each district its full amount of school funds, and all county treasurers shall report to the state treasurer and state auditor semi-annually, on or before the third Monday of April and the first Monday of November, and at such other times as the auditor may require, a statement showing the whole amount of moneys collected on account of state, county and district school tax, and from all other sources respectively, noting the interest separately and the amount received on account of licenses and fines, and from all other sources from which school funds are derived, together with a statement showing the amount paid out, to whom, and on what account, and at the same time the county treasurer shall pay over to the state treasurer all funds and moneys from whatever source derived, belonging to the general school fund in his hands and make a settlement thereof with the state treasurer.

1. The minimum amount that must be paid for running a saloon in the state of Nebraska is $500; this is license money and must go to the school fund. Where more than $500 is paid for the privilege of running a saloon, $500 must go to the school fund, and the remaining amount should go to the school fund or to the village or city, depending upon the purpose of the ordinance.

2. Where money is collected or paid as a condition of obtaining a license, it is license money, and not a tax, under the provisions of section 5, article 8, of the constitution (61 Neb., 490.)

3. If the purpose of the city authorities in adopting an ordinance was to raise revenue, then the money exacted is a tax; but, if regulation was the end and object in view, the money results from an exercise of the police power and is license money. (63 Neb., 829.)

4. Whether money raised under the provisions of a municipal ordinance, requiring every person engaged in a certain occupation or business to pay a fixed sum annually into the city treasury, is license money, within the meaning of section 5, article 8 of the constitution, depends upon the substance and purpose of the ordinance rather than upon its form. (63 Neb., 829.

5. An ordinance having no element of regulation, and showing on its face that the sole object of the city authorities in adopting it was to raise revenue, is a tax ordinance, notwithstanding the payment of the money and obtaining of a license is a condition precedent to engaging in the business. (63 Neb., 829.)

403.

Cited 5 Neb., 102, 303. 14 Id., 347.

Occupation tax. 17 Neb., 219. 19 Id., 191. 27 Id., 64. 5 Neb., 309. 9 Id., 352, 40 Id., 298.

or

6930 Sec. 231. Exhibit by state treasurer-apportionment to counties.-The state treasurer shall, semi-annually on before the third Monday in July and the third Monday in January, make a complete exhibit of all moneys belonging to the school fund of the state, as returned to him from the several counties, together with the amount derived from other sources, and de

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liver the same duly certified to the state superintendent; and within twenty days thereafter the state superintendent shall make the apportionment of the funds in such counties as follows, to wit: One-fourth of the whole amount shall be divided equally among the districts of the state entitled to receive the same and shall be distributed to the counties according to the number of such districts as shown by the report last returned from the county superintendent; and the remaining three-fourths shall be apportioned to the counties according to the pro rata enumeration of pupils in each county last returned from the county superintendent. The state superintendent shall certify the amount of the apportionment of both the one-fourth and the three-fourths of said state school fund to the superintendent of the proper county and to the state auditor, who shall draw a warrant on the state treasurer in favor of the various counties for the amount so specified by the state superintendent.

6931 Sec. 232. Apportionment to districts. The several county superintendents immediately and within twenty days after receiving such apportionment, shall apportion the entire amount as follows, to wit: The share which the state superintendent has certified to be distributed equally to the several districts in the county shall be so distributed. To the balance of the amount distributed to the county they shall add all moneys received by the county treasurer on account of fines and licenses and this sum total shall be distributed to the several districts of the county pro rata according to the average daily attendance last returned by the directors of the various districts. The total apportionment of each district shall be its share in the district apportionment made by the state superintendent for each district, together with its pro rata share of the balance of the amount of the state apportionment added to the amount received from fines and licenses, and no district, city or village, which shall have failed to sustain a school for the length of time required by law shall be entitled to receive any portion of the fund.

The enumeration of pupils, on which this apportionment is based, must be made within ten days preceding the last Monday in June. See section 75, article 4. The constitution of 1875 (article VIII., section 7) provides that "no apportionment shall be made from said fund to any district for the year in which school is not maintained at least three months." Where the new district is formed in whole or in part from unorganized territory which could have no school the year before, such a district must have at least three months' school previous to the time of taking the annual census of children and report the same to the county superintendent before it can draw state funds. Money cannot be apportioned to counties unless the county superintendent makes a report.

In order that a district be entitled to share in the apportionments made in December and June of each school year, the following conditions are necessary: The amount of school specified in section 46, article 2, must have been taught in the district in the school year which ended with the second Monday of the preceding July; the census must have been made at the proper time; and the proper reports must have been made to the county superintendent. See sections 75 and 80, article 4, and section 10, chapter 32.

6932 Sec. 233. New districts.-When a district is formed from other districts where during the preceding school year school has been kept open the term required by law, such new district will be held and deemed to have had school the lawful time, and apportionment shall be made to it accordingly.