Directions for keeping accounts.-Keep the accounts of the several funds in columns as designated. In the front part of the book open general accounts; one for tuition fund, one for contingent, and one for building or repairs—reserving for each as many pages as may be necessary.

For each order paid, make two entries-one to the proper fund in the general account, and the other in the subdistrict account.

Money borrowed in anticipation of taxes, upon bonds or otherwise, for buildings or repairs, becomes a part of the building fund.

All moneys received should be entered in the general account, under the head of receipts, as well as in the proper sub-district account. The credits to the several subdistricts will arise from the apportionment made by the board of education. The clerk should furnish the treasurer a certified copy of such apportionment, so that the latter may give the proper sub-district credits.

The general and the sub-district accounts should be balanced at the end of the school year, viz., August 31st.

Funds on hand not to exceed half the penalty of bond.The auditor must, in no case, permit the treasurer to have in his hands, at any one time, an amount of school funds, over one-half the amount of the penalty in the treasurer's bond. And to enable the auditor to ascertain the amount of funds in the hands of the treasurer, he should obtain a written statement from the clerk of his school district, exhibiting the amount of school funds in the treasurer's hands, as shown by the clerks books, which statement the treasurer must present to the auditor, before an order is drawn on the county treasurer for any school funds, and it is the duty of the clerk to furnish such statement whenever necessary. 4048.

Auditor to furnish copy of apportionment.—Immodiately after making the apportionment of school funds, as re

quired by law, it is the duty of the auditor to furnish the school treasurers and school clerks each with a copy of such apportionment, and give an order on the county treasurer to each school treasurer for the amount of money belonging to the schoo! district, and take a receipt from the treasurer for the same 3965.

Examination fees.-The clerk of the board of examiners is required to pay to the treasurer of the district all examination fees received by him, within ten days after each meeting, and to file with the clerk of the board of education a statement of the amount. The fees must be applied to the support of teachers' institutes. 4083, as amended, 85 Laws, 196.

Payments by county treasurer to township treasurer.—The county treasurer immediately after his semi-annual settlement with the county auditor, must on demand and presentation of the auditor's warrant, pay over to the township treasurer all moneys in the county treasury belonging to the township, but the township treasurer or trustees may direct that said moneys remain in the county treasury to be thence drawn by the township treasurer, on warrant of the auditor, in sums of not less than one hundred dollars. And any county treasurer is forbidden to retain such money under any other circumstances, and the township treasurer is forbidden to permit him to retain it, under severe penalty. 86 Laws, 168.

APPENDIX.

METHOD OF CONTRACTING IN CERTAIN CASES.

When the trustees or the board of education of any township or school district are authorized to contract for the building, rebuilding, alteration, or repair of any building, bridge, culvert, or other public improvement, the cost of which equals or exceeds ten thousand dollars, and when such trustees or board are required to advertise for and receive proposals for the construction of the same, they must proceed as follows. 794.1

How bids shall be taken.-Separate and distinct proposals for furnishing the materials and doing the work, or both, at their discretion, must be taken for each distinct kind of me chanical labor, employment, or business necessary, and in no case where more than one kind is required can any contract for the whole job, or any greater portion of it than is em braced in one trade or kind of mechanical labor, employment, or business, be awarded to any one, unless the separate bids do not cover all the work and materials required, or the bids for the whole, or for two or more kinds of work or materials, are lower than the separate bids in the aggregate. 794.1

To whom contracts awarded.--Unless let as a whole or to bidders for more than one kind of work or materials, the awards must be made to the lowest and best separate bidders, and contracts made directly with them. 794.1

Security to be taken. -The trustees or board of education must take good and sufficient bond from the contractor, with security to their satisfaction, for the faithful performance of

1 As amended, 85 Laws, 218.

(401)

the work according to the contract, plans, and specifications, but the bond can not exceed in amount fifty per cent of the estimated cost of the building or improvement.1

INTOXICATING LIQUORS-HOW SALE PROHIBITED. Petition for election.-Whenever one-fourth of the electors of any township residing outside any municipal corporation petition the trustees for the privilege to determine by ballot whether the sale of intoxicating liquors as a beverage shall be prohibited within the limits of the township outside of any municipal corporation, the trustees are required to order a special election for the purpose, to be held at the usual place or places of holding township elections."

Notice of the election must be given and the election conducted in all respects in the same manner as elections for township trustees, and only those electors of the township residing outside any municipal corporation may vote.2

A record of the result must be kept by the township clerk in the record of the proceedings of the trustees, and it is provided that, in all trials for the violation of the law, if the vote be in favor of prohibition, the entry, or a copy certified by the clerk, shall be prima facie evidence that the sale, furnishing, or giving away of intoxicating liquors within the township outside municipalities was unlawful from thirty days after the election."

It is further provided that the following form of entry shall be sufficient:

within and for said township, under the local option

law, resulted as follows:

Whole number of votes "For the sale,"

Whole number of votes "Against the sale,"

1794, as amended, 85 Laws, 218. 2 85 Laws, 55.

Ballots should be written or printed, "Against the sale," or "For the sale," and if the majority be against the sale, then it will be unlawful from and after thirty days from the election for any person in the township, outside any municipality, to sell, furnish, or give away any intoxicating liquors to be used as a beverage, or to keep a place where such liquors are kept for sale, given away, or furnished. The act is not to be construed to prevent the manufacture and sale of cider, or of wine manufactured from the pure juice of the grape cultivated in this state, nor to prevent any legally registered druggist from selling or furnishing pure wines or liquors for exclusively known medicinal, art, scientific, mechanical, or sacramental purposes; but these exceptions are not to be construed as authorizing a place to be kept where wine, cider, or other liquors may be sold, furnished, or given away to be used as a beverage.1

The penalty for a violation of the law is a fine of not less than fifty nor more than five hundred dollars, and imprisonment in the county jail not exceeding six months. Indictments need not set forth that the township has availed itself of the local option law, but it will be sufficient to plead that the selling, furnishing, giving away, or keeping a place, was then and there unlawful.1

Special tax refunded. - Where a dealer in intoxicating liquors, who has paid the special tax, discontinues his business because the township votes against the sale of liquors under the local option law, he is entitled to have returned to him a ratable proportion of the tax paid for the unexpired portion of the year.1

Another election as to prohibiting the sale of liquors may be ordered and held in the same manner at any time after the expiration of two years from the date of the first election.1

185 Laws, 55.