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sary traveling expenses within and without the county, as may be reasonable and just; the same to be audited, allowed and paid in the same manner as other claims against the county are audited, allowed and paid. (1903 c. 307)

Superintendent districts; effect upon cities.

Section 703. The

county board of each county having over fifteen thousand inhabitants according to the census last preceding division, may divide such county into two superintendent districts, to be called superintendent district number one and superintendent district number two, by resolution, specifying therein the territory included in each and every such division, and every like division heretofore made shall remain in force until rescinded by resolution of the county board. Unless so divided each county shall constitute a superintendent district, but every city having a board of education, a superintendent of schools or other board officer vested with power to examine and license teachers and supervise and manage the schools therein, shall be exempt from the provisions of this section and all provisions relating to county superintendents of schools, except so far as required to make reports to the county superintendent of the district in which such city is situated; and the electors of such city shall have no voice in electing such county superintendent, and the supervisors from such city shall have no voice in the county board in determining or providing the compensation or allowance of, or any matter relating to, such county superintendent; nor shall any tax be levied on such city to pay any part of such compensation or allowances. When any county shall be so divided the county board may assign the county superintendent in office to either district, and the state superintendent shall appoint a county superintendent for the other district, to hold until his successor is elected and qualified according to law. The acceptance of the office of county supervisor by any county superintendent of schools shall vacate his office.

Salary, expenses and bond. Section 704. The compensation of county and district superintendents of schools shall be fixed by the county board of supervisors and shall be an annual salary of not less than five hundred dollars in counties or superintendent districts containing more than five thousand and less than nine thousand inhabitants and not less than nine hundred dollars in county or superintendent districts containing more than nine thousand inhabitants, but in no county or superintendent district containing over six thousand inhabitants shall the salary be fixed at less than five hundred and fifty dollars and in counties or superintendent districts containing over seven thousand inhabitants, the salary shall not be fixed at less than six hundred dollars, and in counties or superin

tendent districts containing over eight thousand inhabitants the salary shall not be fixed at less than seven hundred and fifty dollars and in counties or superintendent districts containing more than nine thousand inhabitants the salary shall not be fixed at less than nine hundred dollars and in estimating such populations, all cities under the supervision of city superintendents of schools shall not be counted.

Allowances for stationery, postage, pinting, and travel. The county boards of supervisors shall allow for stationery, postage and printing such amount as the county or district superintendent shall certify to be actually necessary, not to exceed one hundred dollars in counties or superintendent districts containing less than five thousand inhabitants, and not exceeding two hundred dollars in districts containing more than five thousand inhabitants and may allow such superintendent such sum in addition to his compensation and other allowances specified above as he shall certify he has actually and necessarily expended in defraying traveling expenses whie engaged in the discharge of the duties of his office; provided ' that no more than two hundred fifty dollars shall be allowed for such expenses in any one year to each superintendent.

Statement of expenses. The superintendent shall make and present an itemized statement of these accounts, said statement or account to be audited at the annual meeting of the board of supervisors.

Limitations. The limitations of this section shall not apply to counties for which different limitations have been made by special acts.

Attendance at convention. Each county or district superintendent shall be reimbursed his actual necessary expenses incurred in traveling from his residence to the place of holding the nearest or most accessible convention of county superintendents called by the state superintendent; his hotel expenses during the time he actually attended such convention and his expenses incurred in returning to his place of residence, An itemized statement for such expenses shall be audited by the county board upon the presentation thereof with the certificate of the state superintendent attached, showing the attendance of the county or district superintendents on such convention for the time specified in the statement, and not more than one such account shall be paid for any one superintendent for each year.

Bond. Each county or district superintendent shall give a bond with such sureties as the county board of supervisors may approve for the proper performance of his duties under the law providing for a county teachers' institute fund, which bond shall secure the

payment of not less than twice the sum of money which the board may estimate will come into his hands in consequence thereof.

Existing salaries not affected. Nothing herein before contained shall affect the salary of any county or district superintendent now in office during the term for which such superintendent was elected. Whenever any county board shall have omitted to fix a salary for any district superintendent pursuant to the provisions of chapter 307, of the laws of 1903, the salary theretofore fixed by the county board for the county superintendent shall be the salary of such district superintendent until otherwise fixed by or pursuant to any law of this state. (1905 c. 518)

Salary of district superintendent of schools. Section 698a. District superintendents of schools, as provided by chapter 307 of the laws of 1903, shall receive the same amount of salary heretofore last fixed by the county board of supervisors as provided, by law, until otherwise determined by the said county board of supervisors as the salary of the county superintendent of schools in each respective district. (1905 c. 252)

Report of district clerk. Section 462. It shall be the duty of the district clerk, between the tenth and fifteenth days of July in each year, to make and transmit to the town, city or village clerk a written report, dated on the tenth day of July of such year, signed by him and verified by his affidavit, showing:

First. The number, names and ages of children, male and female designated separately, over the age of four and under the age of twenty years, residing in the district, and the names of their parents, guardians or other persons with whom such children resided, respectively, on the last day of June preceding. But no such children residing in, held or cared for at any charitable or penal institution of this state shall be included in such enumeration or report; and whenever the state superintendent shall receive information that any such children have been enumerated in the school census of any school district included in the reports made to him, on the basis of which apportionment of money from the school fund income is made, he may require from the district clerk or the secretary of the board of education of said district a verified statement of the whole number of children of school age residing in the district not excluded by the provisions of this section, in such form and manner as the said superintendent may prescribe. Unless the certificate herein provided for shall be made no money shall be apportioned for the benefit of said school district.

Second. The whole number of children, males and females des

ignated separately, between the ages of four and twenty years taught in the district school during the year for which such report is made by teachers duly qualified.

Third. The number attending school during the year under the age of four and the number over the age of twenty years.

Fourth. The whole time, in days, any common school has been taught in the district, including holidays, and the whole number of days such school has been taught by teachers qualified according to law, including holidays, and the days the teachers may have attended an institute during the year while the school was in session for which no deduction in wages was made by the district board. Fifth. The names of all teachers employed during the year, the number of days taught by each, including holidays, and the monthly wages paid to each, and the time allowed any teacher for attendance on any institute for which no wages were deducted.

Sixth. The amount of money received from the town treasurer during the year, designating separately the amount received from apportionment of the school fund income, the amount received from tax levied by county board of supervisors, the amount received from tax voted by the district, and the amount received from all other sources during the year, and the manner in which the same has been expended, showing separately the expenditure of school money received from the state.

Seventh. Such other facts and statistics in relation to the schools public or private, in such district as the state superintendent may from time to time require. The clerk of each joint school district shall report to the town clerk of each town a part of which is embraced in such district the number of children residing in such part in the manner set forth in this section, and the remainder of the items specified in this section shall be embraced in the report made to the town in which the schoolhouse is situated. He shall also report the amount of the indebtedness of the district.

Annnual reports; school district clerks to meet with town clerks. Section 462a. In addition to the duties of the clerks of the several school districts of the state relating to taking the census of the school children as now provided by law said clerks shall also report the names of the children in their respective districts and the age of each of them over the age of four and under the age of twenty years. School district clerks shall also meet with the town clerk of the town in which the schoolhouses in their respective districts are located at a time and place specified in a notice given by the town clerk, for the purpose of perfecting the annual school district reports. Such clerks shall also report the amount of the indebtedness of their respective districts. (1907 c. 441)

The purpose of this amendment to section 462a is to not only secure reports more nearly complete from the different districts and to prevent errors, but it is also hoped that hereafter all reports will be more promptly placed in the hands of the county superintendents. One faulty or delayed district report not only delays the town clerk's report but it also delays the work of the county superintendent and oftentimes the compilation of reports in the state superintendent's office.

The annual report of the district clerk to the town clerk is of special importance, as it forms the basis upon which all public money is apportioned and also furnishes the information that guides the legislature in subsequent enactments. The greatest care must be exercised by clerks of joint districts in order that the children in some part of the district are not reported or counted twice; once to the clerk of the town in which the schoolhouse is located and also to the clerk of the town in which the other part of the district lies. This is a criminal offense. See sections 4549-4550.

For the purpose of securing accurate and complete information, blanks are prepared by the state superintendent and are transmitted to district clerks through town clerks. Specific instruc tions are printed on these blanks to aid in collecting and reporting the required items. A thorough study of them should be made in connection with the provisions of this law prior to making the report. No effort should be spared to obtain and report every item for which the blanks provide.

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The law requires the name and age of each child who has passed the fourth anniversary of his birthday, and has not reached the twentieth, to be reported; also the names of their parents, guardians or other persons with whom they resided on the last day of June preceding. These are items that can be ob tained with certainty only by a visit to each family in the district. The law requires the clerk to take the census in this manIn the enumeration of children mere boarders and lodgers are not to be included; but persons who devote a part of their time to service to pay for their board and lodging while the rest is spent in attendance at school, and who have no other legal residence, are considered members of the families with which they reside. Children of school age who may be employed for a limited time in one district and whose parents reside in another district are to be included in the census of the district in which their parents reside. Care should be taken that the same children are not enumerated in two districts. (See comments on sections 428 and 430.)

The clerk of a joint school district must report in the manner above stated the number of children of school age residing in each part of his district to the town clerk of the town in which such part is situated. A partial report blank is furnished for this purpose. To avoid reporting the same child to more than one town clerk, the census of each part of a joint district should be taken upon a separate blank which, when completed, should be sent to the clerk of the town in which such part of the district lies. In no instance should the whole number of children in a joint school district be reported to any one of the town clerks to whom a report is made.

Several items are required for the annual report, which are to be obtained from the school register, among which are the number of children that have attended school during the year, the whole number of days school was taught by a legally qualified teacher, the whole number of days of attendance of pupils at

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