Apportionment on basis of attendance. manual training school or department in a district receiving an appropriation from the state for such manual training school or department, and who shall have devoted at least one-half of the time the schools in said district shall have been kept open to school work other than manual training, shall be regarded as employed for a portion of the year only, but no apportionment shall be made for teachers who shall have devoted their entire time to teaching in such manual training school or department; II. He shall apportion to the several school districts aggregate days' of the county the remainder of said moneys on the basis of the total days' attendance of all pupils enrolled in the public schools thereof as ascertained from the last published report of the State Superintendent of Public Instruction. For the purpose of such apportionment an attendance upon an evening school shall be counted as one-half day's attendance. If a school in any district shall, on account of contagious disease, destruction of the school-house by fire or otherwise, or for other good reason, be closed, for the purpose of this apportionment, such school shall be deemed to have been in session, and the total days' attendance upon such school for the time it shall have been closed as aforesaid shall be determined by dividing the actual total days' attendance of the pupils enrolled in such school by the number of days such school shall have been actually in session, and multiplying the quotient thus obtained by the number of school days such school shall have been closed. Balance of state school moneys to be paid to county collector. 178. On or before the fifteenth day of September in each year the custodian of the school moneys of each school district shall pay to the County Collector the balance of moneys apportioned to said district by the County Superintendent of Schools, which may then be in his hands to the credit of said district, and shall report forthwith to the County Superintendent of Schools the amount thus paid over, and the County Collector shall, on or before the first day of October in each year, report to the County Superintendent of Schools of his county the amount of money received by him by virtue of the provisions of this section, and said County Superin The sum thus tendent of Schools shall thereupon re-apportion such ARTICLE XVIII. DISTRICT TAX. school pur 179. The legal voters of each township, incorporated District tax for town or borough school district may, at any annual or poses. special meeting of said legal voters, (a) by the vote of a majority of those present raise by special district tax (a) 1. When an assessment is ordered by the inhabitants of a school district called for that purpose, to sustain the assessment, proof must be clear that ten days' legal notice of the time, place and purposes of such meeting had been given. State v. Van Winkle, 1 Dutcher 73; Canda Mfg. Co. v. Woodbridge, 29 Vr. 134. 2. A notice indicating that the object of the meeting is to purchase a school-house, will not warrant a resolution to pay for a house already built. Lamb v. Hurff, 9 Vr. 310. 3. A special meeting of the voters of a school district cannot legally be held unless ten days' notice thereof be given. Canda Mfg. Co. v. Township of Woodbridge, 29 Vr. 134. 4. Under the statutes school districts are political organizations possessing the power of taxation. Landis v. Ashworth, 28 Vr. 509. 5. For definition of legal voters, see section 86. Purposes for which tax may be ordered. Certificate to assessor. Assessment. Collection. such sum or sums as a majority of said legal voters present at such meeting may agree upon for any or all of the following purposes: to enable the board of education to purchase or take and condemn land for school purposes; to build, enlarge, repair or furnish a schoolhouse, or to pay a debt incurred therefor; for industrial schools, for manual training, and for the current expenses of the schools, in which term shall be included principals', teachers', janitors' and medical inspectors' salaries, fuel, text-books, school supplies, flags, transportation of pupils, tuition of pupils attending schools in other districts with the consent of the board of education, school libraries, compensation of the district clerk, of the custodian of the school moneys and of truant officers; truant schools, insurance and the incidental expenses of the schools. In case any money shall be ordered to be raised by special district tax, the district clerk shall make out and sign a certificate thereof, (a) under oath or affirmation that the same is correct and true, and deliver the same to the assessor of the taxing district in which such school district shall be situate, and shall send a duplicate of said certificate to the County Superintendent of Schools. Said assessor shall assess on the inhabitants of the school district and their estates, and the taxable property therein, in the same manner as other taxes shall be assessed, and the collector of such taxing district shall levy and collect such sum of money as shall have been ordered to be raised by the legal voters in the manner (a) 1. The sworn certificate of the clerk to the assessor must specify the amount to be raised for each purpose; that the notices were posted in "at least seven public places in said district," and all other facts necessary to show that the law has been complied with. 2. The affidavit must verify all the material facts set forth in the cer tificate. State v. Hardcastle, 2 Dutcher 143, 3 Dutcher 551; Winsor ▼. Donahay, 1 Vr. 404; Banghart v. Sullivan, 7 Vr. 89; Trustees v. Padden, 15 Vr. 151; Quaid v. Trustees, &c., 20 Vr. 607. 3. It is essential to the validity of the certificate of district clerk that it set forth that due notice has been given of the amount of money proposed to be raised at the district meeting. Slack v. Palmer, 10 Vr. 250. 4. The certificate to the assessor must show how the money ordered to be raised is to be apportioned, and that the apportionment was made by the district meeting. Duryea v. Greenleaf, 5 Vr. 441; Banghart v. Sullivan, 7 Vr. 89; Corrigan v. Duryea, 11 Vr. 266; Trustees v. Padden, 15 Vr. 151. 5. The certificate to the assessor must state what the notice given of the meeting was, and when and where the notices were put up. Quaid v. Trustees, 20 Vr. 607. of collector. when full been collected. aforesaid, and shall pay the same to the custodian of the school moneys of the school district as is in this act provided, and for collecting said tax, said collector, except Compensation such as receive a salary in lieu of fees, shall receive threefourths of one per centum of the amount of said tax collected by him, said compensation to be paid by the township committee or other governing body of the municipality wherein said tax shall be collected. In Payment of tax case the full amount of the district school tax shall not amount has not have been collected, said collector shall pay to said custodian the full amount of said tax out of any moneys in his hands, except moneys received from the County Collector on the order of the County Superintendent of Schools, and any amount advanced as aforesaid shall be paid to said collector out of said district school tax when collected; provided, that when there shall be no funds Proviso. in the hands of said collector available for such purpose, the township committee, common council or other body having control of the finances of the municipality in which such school district shall be situate, shall borrow and appropriate a sum sufficient for such purpose; pro- Proviso. vided further, that when any meeting shall be held as aforesaid it shall not be lawful for such meeting to order a greater sum of money raised by special tax than shall have been mentioned and designated in the notices calling such meeting. (a) ballot. 180. At any annual or special meeting when money Vote to be by shall be ordered raised for school purposes by special district tax or by the issue of bonds the legal voters shall (a) 1. The resolution passed at the district meeting must direct the particular purpose, which must be one of the purposes in the act, and must be contained in the notice. If money is voted for more than one purpose, the resolution must specify the amount apportioned to each. Cochrane v. Garrabrant, 3 Vr. 444; Banghart v. Sullivan, 7 Vr. 89; Corrigan v. Duryea, 11 Vr. 266; Schomp v. Cole, 22 Vr. 277. 2. A resolution to raise money to build and furnish a school-house is not bad because the amount to be used for building and the amount for furnishing are not separately stated. Stackhouse v. School District 43, Sussex Co., 23 Vr. 291. 3. A resolution to sell an old school-house, passed at the same meeting that it was resolved to raise money to build a new house, is illegal if the notice calling the meeting does not state that it would be a subject for consideration. Stackhouse v. School District 43, Sussex Co., 23 Vr. 291. 4. The purchase of land and erection of a school-house includes fencing and grading the lot, and supplying the school property with drinking water. Chamberlain v. Cranbury Board of Education, 29 Vr. 347. conducted. Report to county superin vote by ballot. The chairman of the meeting shall appoint two tellers who shall receive and count the ballots Election, how in his presence. The secretary of the meeting shall keep a poll-list and shall record therein the name of each person voting, and shall also keep a tally-sheet of the votes as counted. The tally-sheet shall be signed by tendent. the chairman and tellers, and said tally-sheet, poll-list and ballots shall be placed by the secretary in a sealed package, indorsed with the name of the district, the name of the county in which the district shall be situate, and the date on which said election shall have been held, and said package, together with a statement of the results of such election, signed by the chairman and secretary, shall, within five days after the date of said meeting, be forwarded by said secretary to the County Superintendent of Schools, and the same shall be preserved by him for one year. ARTICLE XIX. Custodian of school moneys. Orders, how drawn. CUSTODIAN OF SCHOOL MONEYS. 181. In each school district there shall be a custodian of school moneys who shall receive and hold in trust all school moneys belonging to such school district, whether received from the state appropriation, state school tax, district tax, appropriation, or from other sources, and shall pay out the same only on orders signed by the president and district clerk or secretary of the board of education. Each order shall specify the object for which it shall be given, and shall be made payable to the order of and shall be indorsed by the person entitled to receive the amount named therein; provided, that in the payment of teachers' salaries a pay-roll, certified by the president and district clerk or secretary of the board of education, stating the names of the teachers and the amount to be paid to each, may be delivered to the custodian of school moneys, accompanied by one order or warrant, drawn to his order, for the full amount of said pay-roll, in which case said custodian shall deliver to said district clerk or secretary individual |