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by the district officers, there is no statutory provision for rectifying the error.
It should be restored to the treasury of the township, and distribution of it made to such districts as are entitled to it.
3. If the township clerk makes an error in his apportionment, by which a district is deprived of its money, the district may look to the elerk for the amount.
4. The statute vests no discretion with the clerk to make an equi. table distribution to districts, different from what the reports of the director shows.
5. The omission to date a report, regularly made from a district to a moderator, will not deprive such district of its proportion of public money.
6. The public money may be apportioned to a district, when the school has been sustained by subscription, if the scholar has been taught by a qualified teacher for the time required by law.
7. The public money may be used to pay so much of a teachers' wages as may be due him, on the revocation of his certificate.
8. For the manner of apportioning to fractional districts, see seetion 139.
9. The public money is to be apportioned among the several districts, in proportion to the number of children in each, between the ages of four and eighteen, as the same appears from the annual report of the director for school year last closed. If children between these ages move into adjoining districts after the census is taken by the director, and the report is made, the district into which they have moved draws no public money on their account.
10. Moneys raised by tax for support of the schools, can not be apportioned to teachers who are not qualified teachers.
11. When interest has accumulated on moneys raised for building purgoses, it should be appropriated to the same purposes as the principal. There is no authority of law for loaning the moneya raised for school purposes, or building school houses.
Sec. 98. Said clerk shall also apportion, in like manner, on receiving notice of the amount from the township treasurer, all moneys raised by township tax, or received from other sources for the support of schnols, and in cases make out and deliver to the township treasurer, a written statement of the number of children in each district drawing money and the amount apportioned to each district, and record the apportiunment in bla office.
SBc. 99. He shall receive and keep all reports to the inspectors from the directors of the several school districts in his township, and all the books and papers belonging to the inspectors, and file such papers in his office.
Sec. 100. He shall receive all such communications as may be transmitted to him by the Superintendent of Public Instruction, and dispose of the same in the manner directed therein.
Sec. 101. He shall transmit to the county clerk all such reports as may be delivered to him for that purpose by the inspectors, within the time limited in this chapter.
1. No time is here fixed for transmitting the return, but it should be done without delay. The distribution of public money is made annually in May.
Sec. 102. Each township clerk shall cause a map to be made of his township, showing by distinct lines thereon, the boundaries of each school district, and parts of school districts therein, and shall regularly number the same thereon, as established by the inspectors.
Sec. 103. One copy of such map shall be filed by the said clerk in his office, and one other copy he shall file with the supervisor of the township; and within one month after any division or alteration of a district, or the organization of a new one in his township, the said clerk shall file a new map and copy thereof, as aforesaid, showing the same.
Sec. 104. The clerk shall also certify to the supervisor the amount to be assessed upon the taxable property of any school district retaining the district school house or other property, on the division of the district, as the same shall have been determined by the inspectors, and he shall also certify the same to the director of such district, and to the director of the district entitled thereto.
Sec. 105. Said clerk shall also be the township librarian, and as such, shall have the custody of the township library; and he shall do and execute all such other acts and things pertaining to his office as may be required of him by the inspectors.
OF TAXES FOR SCHOOL PURPOSES.
Sec. 106. It shall be the duty of the supervisor of the township to assess the taxes voted by every school district in his township, and also all other taxes provided for in this chapter, chargeable against such district or township, upon the taxable property of-the district or township respecttvely, and to place the same on the township assessment roll in the column for school taxes, and the same shall be collected and returned by the township, treasurer, in the same manner, and for the same compensation as township taxes.
Sec. 107. The supervisor shall also assess upon the taxable property of bis township, two mills on each dollar of the valuation thereof, in each year; and twenty-five dollars of the same shall be applied to the purchase of books for the township library, and the remainder thereof shall be apportioned to the several school districts in the township, for the support of schools therein, and the same shall be collected and returned in the same manner as provided (in the preceding section,) and all school taxes returned for non-payment, shall be collected in the same manner as State and county taxes. (See sections 141 and 142.]
1. In many township; heretofvre, for various causes, it has been the practice for the supervisors to omit the assessment of this tax.
It is the basis of the school system, and the most important portion of the system of taxation, devised to support the schools and render them under the requirements of the revised constitution, free to all who choose to enter their doors. The neglect to assess this tax in the manner the law provides, renders the supervisor not only liable to a penalty, but such a neglect is a misdemeanor, and an indictablo offence. The district cannot by any vote, waive its assessment; nor can the $25 appropriated to library purposes be otherwise disposed of than as provided in this section.
2. The townships have in some instances used the mill tax for township purposes. The officers who thus appropriated it, or suffered it to be thus appropriated, are liable for it, and shou'd restore it without delay.
3. See section 142.
Sec. 108. The supervisor, on delivery of the warrant for the collection of taxes to the township treasurer, shall also deliver to said treasurer a written statement of the amount of school and library taxes, tho amount raised for district purposes on the taxable property of each district in the township, the amount belonging to any new district on the division of the former district, and the names of all persons having judgments assessed under the provisions of this chapter upon the taxable property of any district, with the amount payable to such pereon on account thereof.
1. By the provisions of section 142, the supervisor of each town. ship, on the delivery of the warrant, &c., is also to deliver to the treasurer a written statement, certified by him, of the amount of taxes levied under section 107, upon any property lying within the bounds of a fractional district, a part of which is situated within the township, and the returns of which are made to another township: and the treasurer pays to the treasurer of such other township the amount of taxes so levied and collected.
Sec. 109. The township treasurer shall retain in his hands, out of the moneys collected by him, after deducting the amount of the tax for township expenses, the full amount of the school tax on the assessment roll, and hold the same subject to the warrant of the proper district officers, to the order of the school inspectors, or of the persons entitled thereto.
Src. 110. Said treasurer shall, from time to time, apply to the county treasurer for all school and library moneys belonging to his township, or the districts thereof; and on receipt of the moneys to be apportioned to the districts, he shall notify the township clerk of the amount to be apportioned. (See sections 142 and 143.]
CERTAIN DUTIES OF THE COUNTY CLERK. 8Bc. 111. It shall be the duty of each county clerk to receive all such communications as may be directed to him by the Superintendent of Pub
lic Instruction, and dispose of the same in the manner directed by said Superintendent.
Sec. 112. The clerk of each county shall, immediately after receiving the annual reports of the several boards of school inspectors, transmic to the Superintendent of Public Instruction one of the duplicare reports of each of the said several boards, and the other he shall tile in his office; and on receiving notice from the Superintendent of the amount of moneys apportioned to the several townships in his county, he shall file the same in his office, and forth with deliver a copy thereof to the county trea
Sec. 113 of the school law, as published in the revised statutes and pamphlet edition of 1848, is repealed.
1. Section 112 makes a material alteration in the duties of the county clerk, from the law as published in pamphlet form in 1848. The county clerks make no abstracts, but simply forward the reports of the inspectors to the Superintendent.
2. An act prescribing the duties of the Superintendent, approved March 29, 1850, provides that whenever the returns from any county, township or city, upon which a statement of the amount to be disbursed or paid to any such county, township or city, shall be so far defective as to render it impracticable to ascertain the share of public moneys which ought to be disbursed or paid to such county, township or city, the Superintendent shall ascertain by the best evidence in his power, the facts upon which the ratio of such apportionment shall depend and make the apportionment accordingly. It also provides that whenever by accident, mistake, or any other cause, the returns from any county, township or city, shall not contain the whole number of scholars in such county, township or city, between the ages of four and eighteen years, and enti:led to draw money
from the fund, and by which any such township, county or city, shall fail to have apportioned to it the amount to which it is justly entitled, the Superintendent shail apportion such deficiency in his next annual apportionment.
Sec. 114. A township library shall be maintained in each organized township in this State, which shall be the property of the township, and the parents and guardians of all children therein between the ages of four and eighteen years, thall be permitted to use books from such library without charge, being responsible to the township for the safe return thereof, and for any injury done thereto, according to such rules and reg. ulations as are or may be established by the board of school inspectors of the township.
Sec. 115. The books of such library shall, once in three months, bo distributed by the township librarian among the several school districts of the townsbıp, in proportion to the number of children in each between the
ages aforesaid, as the same shall appear by the last report of the director thereof, and said books shall be drawn and returned by the several directors for their respective districts. (See section 144.]
1. The law does not authorize any other person but the director to draw books, and he is responsible for their preservation and safety after having drawn them.
2. No provision of law exists, by which different townships can exchange books.
3. Section 144 authorizes the school inspectors to suspend the operation of this section whenever they are of opinion that the interests of the people require it, and to restore it again as they think best.
Sec. 11 The clear proceeds of all fines for any breach of the penal laws of this State, and for penalties, or upon any recognizances in criminal proceedings, and all equivalents for exemption from military duty, when collected in any county, and paid into the county treasury, together with all moneys heretofore collected and paid in!o said treasury on account of such fines or equivalents, and not already appurtioned, shall be apportioned by the county treasurer between the first and truth days of April in each year, among the several townships in the county, according to tho number o! children therein between the ages of four and eighteen years, as shown by the last annual statement of the county clerk on file in his office; which money shall be applied to the purchase of books for the township . library, and for no other purpose.
1. The boards of supervisors have no anthority to remit fines imposed by courts of law, and all moneys collected or received by the county treasurers on fines, penalties and forfeitures of recognizances, must be applied to the purposes indicated in this section, and to these alone.
Sec. 117. In each district in which a district library has been established, the director shall, as the librarian of the district, distribute the books therein to the children of his district of proper age, and shall collect from the parents or guardians of such children, all such damages as they may respectively become liable to pay on account of any injury done to, or loss of, or neglect to return any of such books or any books belonging to the township library, pursuant to such rules and regulations as shall be prescribed by the board of school inspectors.
Sec. 118. If such damage shall have occurred by reason of any injury to, or loss of, or neglect to return any books belonging to the township library, they shall be collected in the vame of the township, and paid into the township treasury for the benefit of such township library; and if the same shall have accrued by reason of any injury to, or loss of, or neglect to return any books belonging to the district library, the same shall be collected in the name of the district, for the benefit of the district library.
1. It is questionable whether the township clerk can justly withhold books from a director who has refused to pay a fine imposed upon him. It would be questionable policy to withhold the distribu