To apportion school moneys county treasurer, received from See App. B., form 20. To apportion school taxes. Statement to township treasurer. 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. (§63.) SEC. 11. On receiving notice from the county treasurer of the amount of school moneys apportioned to his township, the township clerk shall apportion the same amount to the several districts therein entitled to the same, in proportion to the number of children in each, between the ages of five and twenty years, as the same shall be shown by the annual report of the director of each district for the school year last closed. (§64.) SEC. 12. Said clerk shall also apportion to the school districts in his township, as required by law, 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 schools; and in all 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 To notify direct the apportionment in his office; and whenever an apportionment of the primary school interest fund, or moneys raised by tax, or received from other sources, is made, he shall give notice of the amount to be received by each district to the director thereof. See App. B., forms 20, 21. ors of amount apportioned dis. tricts. Assessment and trict taxes. See § 144. TOWNSHIP SUPERVISOR AND TREASURER. (§65.) SEC. 13. It shall be the duty of the supervisor of the township collection of dis- to assess the taxes voted by every school district in his township, and also all other taxes provided for in this act, chargeable against such district or township, upon the taxable property of the district or township respectively, 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. If any taxes provided for by law for school purposes shall fail to be assessed at the proper time, the same shall be assessed in the succeeding year. Taxes not assessed at proper time. Assessment of one-mill tax. How applied. (866.) SEC. 14. The supervisor shall also assess upon the taxable property of his township one mill upon each dollar of the valuation thereof in each year, and report the aggregate valuation of each district to the township clerk; and so much of the said tax as the qualified electors of said township shall decide, by a majority vote, at the annual township meeting, shall be applied to the purchase of books for the township library, according to the provisions of law, and the remainder shall be apportioned by the township cierk to the districts in which it was raised for the support of schools When forfeited therein; and all moneys collected by virtue of this act during the year on any property not included in any organized district, or in districts not having, during the previous school year, three months' school in districts having less than thirty children, or five months' school in districts having thirty and less than eight hundred children, or nine months' school in districts having eight hundred, or more children, as shown by the last school census, shall be apportioned to the several other school districts of said township, in the same manner as the primary school interest fund is now appor by districts. How appor. tioned. moneys shall tioned. All moneys accruing from the one-mill tax in any town- Where accrued ship, before any district shall have a legal school therein, shall belong. belong to the district in which it was raised, when they shall severally have had a three months' school by a qualified teacher. divided certain ($67.) SEC. 15. The amount to be assessed upon the taxable prop- When district is erty of any school district retaining the school-house or other prop- taxes to be aserty, on the division of a district, as the same shall have been deter- sessed. mined by the inspectors, shall be assessed by the supervisor in the same manner as if the same had been authorized by a vote of such district; and the money so assessed shall be placed to the credit of the taxable property taken from the former district, and shall be in reduction. of any tax imposed in the new district on said taxable property for school district purposes: Provided, That if the district retaining Proviso. the school-house shall vote to pay, and shall pay, before said taxes are assessed, any portion of said amount to the new district, said amount, as shall be certified by the moderator and director of the new district to the supervisor, shall be deducted from the amount to be assessed as provided in this section. When collected, such amount shall be paid over to the assessor of the new district, to be How such taxes applied to the use thereof in the same manner, under the direction to be applied, of its proper officers, as if such sum had been voted and raised by said district for building a school-house or other district purposes. (868.) SEC. 16. The full amount of all taxes to be levied upon the Taxes in frac taxable property in a fractional school district shall be certified by the district board to the township clerk of each township in which such district is in part situated, and by such township clerks to the supervisors of their respective townships, and it shall be the duty of each of said supervisors to certify to each other supervisor interested the amount of taxable property in that part of the district lying in his township: Provided, That where there exists a mani- Proviso-how fest difference in the valuation of property assessed in fractional equalized. districts, composed of territory in adjoining townships or counties, such valuation shall be equalized for this specific purpose by the supervisors of the townships interested, at a joint meeting held for that purpose, on application of either of the supervisors of said townships. And such supervisors shall respectively ascertain the proportion of such taxes to be placed on their respective assessment rolls, according to the amount of taxable property in each part of such district. tional districts. to township (869.) SEC. 17. The supervisor, on delivery of the warrant for the Statement collection of taxes to the township treasurer, shall also deliver to said treasurer. treasurer a written statement of the amount of school and library taxes, the 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 act upon the taxable property of any district, with the amount payable to such person on account thereof. (870.) SEC. 18. The supervisor of each township, on the delivery of Statement to the warrant for the collection of taxes to the township treasurer, shall towns ont mi also deliver to said treasurer a written statement, certified by him, tax levied in frac urer of one-mill tional district. Collection and apportionment of of district. of the amount of the one-mill tax levied upon any property lying within the bounds of a fractional school district, a part of which is situate within his township, and the returns of which are made to the clerk of some other township; and the said township treasurer shall pay to the township treasurer of such other township the amount of the taxes so levied and certified to him for the use of such fractional school district. (871.) SEC. 19. Whenever any portion of a school district shall be taxes on division set off and annexed to any other district, or organized into a new one, after a tax for district purposes other than the payment of any debts of the district shall have been levied upon the taxable property thereof, but not collected, such tax shall be collected in the same manner as if no part of such district had been set off, and the said former district, and the district to which the portion so set off may be annexed or the new district organized from such portion, shall each be entitled to such proportion of said tax as the amount of taxable property in each part thereof bears to the whole amount of taxable property on which such tax is levied. All school be paid next to township expenses. (872.) SEC. 20. The township treasurer shall retain in his hands, taxes assessed to out of the moneys collected by him, after deducting the amount of tax for township expenses, the full amount of the school taxes 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, and give a written notice to the township clerk of the amount. See App. A., ¶¶ 21.37. See App. B., form 19. Township treas urer to apply to county treasurer for moneys. To notify town ship clerk of moneys. Moneys due fractional districts, County clerk to (873.) SEC. 21. The township 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. (874.) SEC. 22. Each treasurer of a township, to the clerk of which the returns of any fractional school district shall be made, shall apply to the treasurer of any other township in which any part of such fractional school district may be situated, for any money to which such district may be entitled; and when so received it shall be certified to the township clerk, and apportioned in the same manner as other taxes for school purposes. CHAPTER V. COUNTY CLERK AND TREASURER. (875.) SECTION 1. It shall be the duty of each county clerk to receive receive and dis. all such communications, blanks, and documents as may be directed to him by the superintendent of public instruction, and dispose of the same in the manner directed by said superintendent. pose of communications, etc. ors' reports. County clerk to ($76.) SEC. 2. The clerk of each county shall, immediately after reexamine inspect-ceiving the annual reports of the several boards of school inspectors, examine into the correctness of such reports, and shall, when necessary, require the same to be amended; he shall then indorse his approval upon them, and shall immediately, and before the first day How disposed of. of November in each year, transmit to the superintendent of public To approve the same. of moneys. instruction one copy of the duplicate reports of each of said several See § 142. boards, and the other copy he shall file in his office. And on receiv- Notice of ing notice from the superintendent of public instruction of the amount apportionment of moneys apportioned to the several townships in his county, he shall file the same in his office, and forthwith deliver a copy thereof to the county treasurer. moneys appro (877.) SEC. 3. The several county treasurers shall apply for and re- County treasceive such moneys as shall have been apportioned to their respective urer to apply for counties, when the same shall become due; and each of said treas- priated. urers shall immediately give notice to the treasurer and clerk of To notify towneach township in his county, of the amount of school moneys appor- amounts. tioned to his township, and shall hold the same subject to the order of the township treasurer. CHAPTER VI. BONDED INDEBTEDNESS OF DISTRICTS. ship clerks of borrow money (878.) SECTION 1. Any school district may, by a two-thirds vote of Districts may the qualified electors of said district present at any annual meeting, and issue bonds. or special meeting called for that purpose, borrow money, and may issue bonds of the district therefor, to pay for a school-house site or sites, and to erect and furnish school buildings, as follows: Districts Amount limited. having less than thirty children between five and twenty years of age, may have an indebtedness not to exceed three hundred dollars; districts having thirty children of like age may have an indebtedness not to exceed five hundred dollars; districts having fifty children of like age may have an indebtedness not to exceed one thousand dollars; districts having one hundred children of like age may have an indebtedness not to exceed three thousand dollars; districts having two hundred children of like age may have an indebtedness not to exceed eight thousand dollars; districts having three hundred children of like age may have an indebtedness not to exceed fifteen thousand dollars; districts having four hundred children of like age may have an indebtedness not to exceed twenty thousand dollars; districts having five hundred children of like age may have an indebtedness not to exceed twenty-five thousand dollars; and districts having eight hundred children or more of like age may have an indebtedness not to exceed thirty thousand dollars: Pro- Proviso-time vided, That the indebtedness of a district shall in no case extend beyond ten years for money borrowed: Provided further, That in Proviso-regulaall proceedings under this section the director, assessor, and one to issue bonds. person appointed by the district board, shall constitute a board of inspection, who shall cause a poll-list to be kept, and a suitable ballot-box to be used, which shall be kept open two hours, and said ballotings shall be conducted in the same manner as at township elections. for which bonds may be issued, tions at elections for money bor (§79.) SEC. 2. Whenever any school district shall have voted to bor- Issuing bonds row any sum of money, the district board of such district is hereby rowed. authorized to issue the bonds of such district, in such form, and executed in such manner by the moderator and director of such district, and in such sums, not less than fifty dollars, as such district board Interest thereon. shall direct, and with such rate of interest, not exceeding eight per centum per annum, and payable at such time or times as the said district shall have directed. Voters may raise tax to redeem bonds. District may borrow money to pay bonds and issue further bonds. Proviso. See App. A., T¶¶ 46-58. Justices to have jurisdiction in certain cases. Suit against district, how commenced. No execution to issue against district. Assessor to certify to supervisor district. (880.) SEC. 3. Whenever any money shall have been borrowed by any school district, the taxable inhabitants of such district are hereby authorized, at any regular meeting of such district, to impose a tax on the taxable property in such district, for the purpose of paying the principal thus borrowed, or any part thereof, and the interest thereon, to be levied and collected as other school district taxes are collected. (§81.) SEC. 4. Any school district, whenever it shall appear that the same can be done on terms advantageous to said district, may borrow money to pay any bonded indebtedness of said district then existing, and issue further bonds of said district therefor: Provided, That a majority of the qualified voters of said district shall so determine, at an annual or special meeting called for that purpose; and that the notice of such meeting, whether annual or special, shall state the intention to take such vote. CHAPTER VII. SUITS AND JUDGMENTS AGAINST DISTRICTS. (§82.) SECTION 1. Justices of the peace shall have jurisdiction in all cases of assumpsit, debt, covenant, and trespasson the case against school districts, when the amount claimed, or matter in controversy shall not exceed one hundred dollars; and the parties shall have the same right of appeal as in other cases. (§83.) SEC. 2. When any suit shall be brought against a school district, it shall be commenced by summons, a copy of which shall be left with the assessor of the district at least eight days before the return day thereof. (884.) SEC. 3. No execution shall issue on any judgment against a school district, nor shall any suit be brought thereon, but the same shall be collected in the manner prescribed in this act. (885.) SEC. 4. Whenever any final judgment shall be obtained judgment against against a school district, if the same shall not be removed to any other court, the assessor of the district shall certify to the supervisor of the township and to the director of the district, the date and amount of such judgment, with the name of the person in whose favor the same was rendered, and if the judgment shall be removed to another court, the assessor shall certify the same as aforesaid, immediately after the final determination thereof against the district. When assessor fails to certify, proceed. (886.) SEC. 5. If the assessor shall fail to certify the judgment as how party may required in the preceding section, it shall be lawful for the party obtaining the same, his executors, administrators, or assigns, to file with the supervisor the certificate of the justice or clerk of the court rendering the judgment showing the facts which should have been certified by the assessor. How judgment certified in case of fractional district. (887.) SEC. 6. If the district against whom any such judgment shall be rendered is situated in part in two or more townships, a certificate |