Apportionment of balance of state school

tax.

Balance of state school

collector.

be

intendent to re-apportion balances.

been dispensed with by reason of substituting transportation for the services of such teacher as long as proper transportation shall be provided;

II. He shall apportion to each school district the remainder of the school moneys belonging to said county on the basis of the last published school census.

196. On or before the fifteenth day of September in each money to hty 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 super- County Superintendent of Schools shall thereupon re-apportion such amount among all the school districts in said county. The sum thus re-apportioned shall be paid immediately by the County Collector to the several custodians of the school moneys of said districts on the orders of the County Superintendent of Schools, and shall be available for the then current school year. The sum thus re-apportioned to any district shall be in addition to the sum apportioned to such district by the County Superintendent of Schools for said school year; provided, that the County Superintendent of Schools may, for good cause shown, allow any such balance to remain in the hands of the custodian of the school moneys of such district to the credit of such district, and such balance may thereafter be used and expended by the board of education of such school district for the purpose of paying teachers' salaries and fuel bills, or, by and with the written consent of the County Superintendent of Schools, for the improvement of school-houses and grounds, the purchase of school furniture, or for any other purpose connected with the schools of such district.

Proviso.

ARTICLE XIX.

DISTRICT TAX.

school pur

which money

197. The legal voters of each school district situate in a District tax for township, city, incorporated town or borough not divided poses. into wards may, at any annual or special meeting of said legal voters,* by the vote of a majority of those present raise by special district tax 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 Purposes for of education to purchase land for school purposes; to build, may be raised, enlarge, repair or furnish a school-house, 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 ex

cate to assessor,

penses of the schools. In case any money shall be ordered Clerk's certifito be raised by special district tax, the district clerk shall make out and sign a certificate thereof,† under oath or

*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 schoolhouse, will not warrant a resolution to pay for a house already built. Lamb v. Hurf, 9 Vr. 310.

3. A special meeting of the voters of a school district cannot legally be held un. less ten days' notice thereof be given. Canda Mfg. Co. v. Township of Woodbridge, 29 Vr. 134.

† 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.

The affidavit must verify all the material facts set forth in the certificate. State v. Hardcastle, 12 Dutcher 143, 3 Dutcher 551; Winsor v. Donahay, 1 Vr. 4(4; Banghart v. Eullivan, 7 Vr. 89; Trustees v. Padden, 15 Vr. 151; Quaid v. Trustees, &c., 20 Vr. 607.

2. It is essential to the validity of the certificate of district clerk that it set forth

Assessment.

Collection.

Compensation of collector.

Payment of district tax when full amount has not been collected.

Proviso.

Proviso.

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 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 such as receive a salary in lieu of fees, shall receive three-fourths 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 is collected. In case the full amount of the district school tax shall 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 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; provided 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

that due notice has been given of the amount of money proposed to be raised at the district meeting. Elack v. Palmer, 10 Vr. 250.

3. 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.

4. 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.

been mentioned and designated in the notices calling such meeting.*

ballot.

conducted.

Ballots, &c., to

be sent to

county super

intendent.

198. At any annual or special meeting when money shall Vote to be by be ordered raised for school purposes by special district tax or by the issue of bonds the legal voters shall vote by ballot. The chairman of the meeting shall appoint two tellers who Election, how shall receive and count the ballots 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 the chairman and tellers, and said tallysheet, 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 XX.

CUSTODIAN OF SCHOOL MONEYS.

199. In each school district there shall be a custodian of Custodians of school moneys. 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,

*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 r solution 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.

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. £chool 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. Echool 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.

Orders, how drawn.

Report of custodian.

Board of educa

tion may appoint custodian.

Bond.

Township collector to be custodian

when no appointment is by

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. Said custodian shall pay over the balance of school funds remaining in his hands to his successor in office. He shall keep in the book provided for that purpose a record of the sums received and paid out by him. At the close of the school year he shall transmit to the board of education of the district a report showing the amounts received and disbursed by him for school purposes during said year, and shall file a duplicate of such report with the County Superintendent of Schools.*

200. A board of education may appoint a suitable person, may be a member of said board, as custodian of school moneys of said district, and may fix his salary and term of office. Such custodian shall give bonds for the faithful discharge of his duties, in such amounts and with such sureties as said board shall direct, but said bonds shall be for a sum not less than twice the amount apportioned to said district by the County Superintendent of Schools.

201. In any school district in which the board of education shall not have appointed a custodian of school moneys, the township collector, borough collector, city treasurer or of education. other person designated by law as the custodian of the moneys belonging to the municipality in which such school district shall be situate, shall be the custodian of the school Compensation. moneys of such district, and shall receive such compensation as the township committee, common council or other governing body of such municipality shall determine, which compensation shall be paid by said township committee,

*1. A mandamus will be granted to compel a township collector to pay the balance of school moneys to his successor. Minzer v. Disbrow, 13 Vr. 141.

2. An order of the district clerk, which specifies the object for which it was given without any designation of the yearly taxes out of which it shall be payable, is a sufficient voucher for the township collector. Zimmerman v. Mathe, 20 Vr. 45.

3. The township collector paying out school moneys on statutory orders is not responsible for the application the school trustees have made of the money. Zimmerman v. Mathe, 20 Vr. 45.