corporation in the county of the amount collected for each fund to the first day of such month, and the president of each board shall draw his draft therefor, countersigned by the secretary, upon the county treasurer, who shall pay such taxes to the treasurers of the several school boards only on such draft. He shall also keep the amount of tax levied for schoolhouse purposes separate in each subdistrict where such levy has been made directly upon the property of the subdistrict, and shall pay over the same quarterly to the treasurer of the school township for the benefit of such subdistrict. [C. '73, §§ 1784-5.]

Sec. 2811. Judgment tax. When a judgment shall be ob tained against a school corporation, its board shall order the payment thereof out of the proper fund by an order on the treasurer, not in excess, however, of the funds available for that purpose. If the proper fund is not sufficient, then, unless its board. has provided by the issuance of bonds for raising the amount necessary to pay such judgment, the voters thereof shall at their annual meeting vote a sufficient tax for the purpose. In case of failure or neglect to vote such a tax, the school board shall certify the amount required to the board of supervisors, who shall levy a tax on the property of the corporation for the same. [18 G. A., ch. 132, § 6; C. '73, § 1787; R., § 2095.]

BONDS INDEBTEDNESS.

Sec. 2812-c. School funding bonds. That the law appearing as section 2812-c of the supplement to the code, 1913, be and the same is hereby repealed and the following enacted in lieu thereof:

"For the purpose of providing for the payment of any indebtedness of any school corporation represented by judgments or bonds, the board of directors of such school corporation at any time or times may provide by resolution for the issuance of bonds of such school corporation to be known as funding or refunding bonds. The proceeds derived from the negotiation of such funding or refunding bonds shall be applied in payment of such indebtedness; or said funding bonds or refunding bonds may be issued in exchange for the evidence of such indebtedness, par for par.'

Sec. 2. All bonds which have been heretofore issued under chapter one hundred fifty-two (152) of the laws of the thirtysecond (32d) general assembly of Iowa and which are subject to the objection that they were issued to refund bonds which has been issued subsequent to the adoption of said chapter one hundred fifty-two (152), are hereby legalized in respect to said objection, the same in effect as if the bonds refunded had been issued prior to the adoption of said chapter one hundred fiftytwo (152).

Sec. 3. Nothing in this act shall affect any pending litigation. [37 G. A., ch. 262; 32 G. A., ch. 152, § 2.]

Sec. 2812-d. School building bonds. For the purpose of borrowing money necessary to erect, complete, equip, furnish or improve a schoolhouse, or to purchase sites therefor, the board of directors of any school corporation, when they have been heretofore, or when they may hereafter be authorized by the voters at the annual meeting or at a special meeting called for that purpose, may issue the negotiable interest bearing bonds of said school corporation; said bonds to be known as school building bonds. [32 G. A., ch. 152, § 3.]

Sec. 2812-e. Form-duration-rate of interest-where registered. All of said bonds shall be substantially in the form provided for county bonds, but subject to changes that will conform them to the action of the board providing therefor, shall run not more than twenty years, and may be sooner paid if so nominated in the bond; be in denomination of not more than one thousand dollars or less than one hundred dollars each, to bear a rate of interest not exceeding five per centum per annum, payable semiannually, to be signed by the president and countersigned by the secretary of the board of directors, and shall not be disposed of for less than par value, nor issued for other purposes than this chapter provides. All of said bonds shall be registered in the office of the county auditor. The expenses of engraving and printing of bonds may be paid out of the contingent fund. [36 G. A., ch. 325; § 1; 33 G. A., ch. 183, § 1; 32 G. A., ch. 152, § 4.]

Sec. 2812-f Redemption-treasurer to keep record. Whenever the amount in the hands of the treasurer, belonging to the funds set aside to pay bonds, is sufficient to redeem one or more of the bonds which by their terms are subject to redemption, he shall give the owner of said bonds thirty (30) days' written notice of the readiness of the district to pay and the amount it desires to pay. If not presented for payment or redemption within thirty days after the date of such notice, the interest on such bonds shall cease and the amount due thereon shall be set aside for its payment whenever it is presented. All redemptions shall be made in the order of their numbers. The treasurer shall keep a record of the parties to whom the bonds are sold, together with their postoffice addresses, and notice mailed to the address as shown by such record shall be sufficient. [32 G. A., ch. 152, § 5.]

Sec. 2813. Tax to pay bonds or money borrowed. The board of each school corporation shall, when estimating and certifying the amount of money required for general purposes, estimate and certify to the board of supervisors of the proper county, the amount required to pay interest due or that may become due for the year beginning January first thereafter, upon lawful bonded indebtedness and in addition thereto such amount as the board may deem necessary to apply on the principal; but the amount estimated and certified to apply on principal and interest for any

one year shall not exceed five mills on the dollar of the actual valuation of the taxable property of the school corporation. [35 G. A., ch. 252, § 1; 27 G. A., ch. 95, § 2; 18 G. A., ch. 51, § 2; 18 G. A., ch. 132, § 6; C. '73, § 1823.]

Sec. 2813-a. Tax levy. The board of supervisors of the county to which the certificate is addressed within the contemplation of this act shall levy the necessary tax to raise the amount estimated, or so much thereof as may be lawful and within the limitation of this act, which levy shall be made as other taxes for school purposes. [35 G. A., ch. 252, § 2.]

Sec. 2813-b. To what applicable. This act shall apply to estimates heretofore made, certificates furnished, or taxes levied, together with such as may hereafter be made, furnished or levied for the purposes contemplated by this act; but this act shall not apply to pending litigation. [35 G. A., ch. 252, § 3.]

Sec. 2814. Schoolhouse sites-acquisition. That section two thousand eight hundred and fourteen (2814) of the supplement to the code, 1913, be and the same is hereby repealed and the following enacted as a substitute therefor:

Any school corporation may take and hold so much real estate as may be required for schoolhouse sites, for the location or construction thereon of schoolhouses, and the convenient use thereof, but not to exceed two acres exclusive of public highway, except in a city, town or village or cities under special charter it may include two blocks or area equal thereto exclusive of the street or highway as the case may be, for any one site, and may also take and hold such additional real estate, not exceeding five acres as may be required for school playground or other purposes for each such site, or in districts consolidated under the provisions of section two thousand seven hundred ninety-four-a (2794-a) of the supplemental supplement to the code, 1915, may take and hold not to exceed ten acres, for any one site, such additional ground may be acquired by donation, which site must be upon some public road already established or procured by the board of directors and shall, except in cities, towns or villages, be at least thirty rods from the residence of any owner who objects to its being placed nearer, and not in any public park. The directors in any independent district whose territory is composed wholly or in part of territory occupied by any city of the first class or city under special charter may, at their regular meeting in July, or at a special meeting called for that purpose, between the time designated for such regular meeting and the third Monday in August, certify an amount not exceeding four mills to the board of supervisors and they shall levy the amount so certified and the tax so levied shall be placed in the schoolhouse fund and used only for the purchase of sites in and for said school district. Anything contained in section twenty-seven hundred and forty-nine (2749) of the code to the contrary notwithstanding.

[38 G. A., ch. 125; 37 G. A., ch. 26; 35 G. A., ch. 253, § 1; 32 G. A., ch. 153; C. '73, §§ 1825-6.]

In effect by publication April 3, 1919.

That section twenty-eight hundred and fourteen (2814) of the supplement to the code, 1913, be and the same is hereby amended by adding thereto the following as section twenty-eight hundred and fourteen-b (2814-b):

Sec. 2814-b.

Purchase of abandoned private school grounds. Any school corporation 'in which there was organized and founded prior to the year 1902 a university with not to exceed forty acres of land upon which a school building or buildings have been erected which could be used for public school purposes, and said university did prior to the year 1914 abandon said school and place its property upon the market and the same is now owned by a church organization, said school corporation may purchase said land and buildings where the same are located in a city of the first class, provided the owner of said land and buildings and the school corporation can agree as to the terms of sale and purchase price thereof. Said land and buildings, when so purchased, may be used for grade or high school purposes, school site or sites, playgrounds, athletic field, demonstration grounds, agricultural experiment grounds and other educational or school purposes. [37 G. A., ch. 400.]

Sec. 2815. Condemnation. That section two thousand eight hundred fifteen (2815) of the code be and the same is hereby repealed and the following enacted as a substitute therefor:

If the owner of any of the real estate desired for a schoolhouse site or sites, or a public road thereto, or for school playgrounds or other purposes for which any school corporation is, or may be authorized to take and hold real estate, refuses or neglects to convey the same, or is deceased, or is unknown or cannot be found, or if in the judgment of the board of directors of said school corporation they cannot agree with such owner, the county superintendent of the county in which said school corporation is located shall, upon the application of either party in interest, appoint three freeholders of said county not interested in the same or a like question, as referees, who shall take and subscribe. an oath to the effect that they will faithfully and impartially discharge the duties laid upon them. The county superintendent · shall give notice of the time and place of making the assessments of damages to the owner of such real estate as shown by the transfer books in the office of the county auditor of such county, and the person in possession thereof, or, if such owner as SO shown by such transfer book is deceased, then such notice shall be given to the person or persons in possession of such real estate and to the owners of the beneficial interest therein, such notice in either event to be given for the same length of time

and in the same manner as for the commencement of actions in the district court. Such referees shall inspect the grounds proposed to be taken, fix the damage sustained as near as may be on the basis of the value of the real estate so appropriated, and report in writing to the county superintendent their doings and findings, which report shall be filed and preserved in his office; and upon the amount found by the referees being deposited with the county treasurer, for the use of such owner or owners, possession may at once be taken of such real estate and the necessary buildings erected and occupied. From the assessment so made either party may appeal to the district court by giving notice thereof as in case of taking private property for works of internal improvement within ten days after receiving notice of the award made. If such appeal is not taken, the assessment shall be final; if taken, the board may proceed with the construction of improvements, and may take possession of such real estate, if the deposit hereinbefore provided has been or shall be made. Such proceedings shall be void if the school corporation fails to deposit the amount due as hereinbefore provided within sixty days from and after the final determination of the proceedings upon appeal or otherwise. Upon such appeal the school corporation shall not be liable for costs unless the owner shall be allowed a greater sum than given by the referees; all costs of making the referees' assessment to be paid by the school corporation.

Sec. 3. This act being deemed of immediate importance, shall take effect and be in force from and after its publication in the Des Moines Register and the Des Moines Daily Capital, newspapers published in Des Moines, Iowa. [37 G. A., ch. 26, § 2; C. 73, § 1827.]

Sec. 2816. Reversion. That section twenty-eight hundred sixteen (2816), supplement to the code, 1913, is hereby repealed and the following enacted in lieu thereof:

In school districts wholly outside any city or incorporated town, in case of non-user for school purposes continuously for two years of any real estate acquired for a schoolhouse site, it shall revert, with improvements thereon, to the owner of the tract from which it was taken, upon payment of the market value thereof, together with the value of the improvements thereon, to be determined by arbitration, and upon such payment the school corporation shall make a conveyance to such owner. If such owner refuses to accept the property at its appraised value, the school corporation may sell the same to any other person upon payment of the appraised value, or at public auction to the highest bidder. In either of the above cases the site and the improvements thereon may be sold separately.

Schoolhouses and school sites no longer necessary for school purposes, because of being located in consolidated school dis

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