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Have care of school property.

Power to fill vaespey in board.

tendent all V. cancy.

Mav supply honk to poor chuidreu.

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Board to determine on books for use.

Sep. 65. The board shall have the care and keeping of the school house and viher property belonging to the district, except so far as the same shall be specially confided to the care of the clerk, including all books purchased by the district for the use of any children.

SEC. 66. The said Loard shall have power to fill, by appoint

ment, any vacancy that shall occur in their own number, within When superin- thirty days after such vacancy shall occur, and, if such vacancy

shall not be filled within thirty days by said board, it shall be the duty of the county superintendent to fill such vacancy by appointment.

SD. 67. The district Boand may purchase, at the expense of the district, when families or guardians may not be able to furnish the same, such school books as, in their julgment, may be necessary for the use of any children attending school in their district, and they may include the amount of such purchase in the tax list to be collected in such district.

Sec. 68. The board, in each school district, shall have power to determine what school and text books shall be used in the several branches taught in the school of such district.

Sec. 69. In every school district there shall be taught orthography, reading, writing, English grammar, geography and arithmetic during the time such school shall be kept, and such other branches of education as may be determined by the board.

Scc. 70. All district school[s] established under the authority of this act, shall be free and without charge for tuition, to all children between the age of five and twenty-one years, and no sectarian instruction shall be allowed therein.

Sec. 71. In the formation or alteration of a school district, the district board of any district to be affected thereby may appeal to the tribunal transacting county business, who shall confer with the county superintendent, and their actions shall be final, unless duly appealed from.

Sec. 72. No alteration of any school district, made without the consent of the district board thereof, shall take effect until after three months notice in writing shall be given by the county superintendent, to some one or more of such district board, nor shall any alteration of any organized school district be made to take effect between the first day of December, in any one year, and the first day of April following.

Sec. 73. When a new district is formed, in whole or in part, posal of school

from one or more districts possessed of a school house or en

Branches of study.

Distriot schools free.

Board may appeal to county tribunal.

Alterations in districts,

On formation of new district, dis

house.

trict retaining

paid to
of new district.

titled to other property, the county superintendent, at the time of forming such new district, shall ascertain and determine the proportion of the value of the school bouse and other property justly due to such new district.

Sec. 74. Such proportion shall be ascertained and determined proportion of according to the value of the taxable property of the respective tained. parts of such former district at the time of the division, by the best evidence in the power of the county superintendent, and the amount of any debt due from the former district, which would have been a charge upon the new, had it remaircil in the former district, shall be deducted from such proportion.

Sec. 75. Such proportion, when ascertained, shall be raised Tax mail bir disand collected, with fees for collection, by the district board of school house and the district retaining the school house or other property of the former district, upon the taxable property of their district, in the same manner as if the same had been authorized by a vote of their district for the building of a school house, and when collected shall be paid to the treasurer of the new district, to be applied towards procuring a school house for such district, and the money so paid io the new district, shall be allowed to the credit of the taxable property taken from the former district, in reluction of any tax that may be imposed on said taxable property in the new district, for the building of a school house.

See. 76. Whenever it shall be necessary to form a district Forming districts from two or more adjoining counties, the superintendents of such counties. adjoining counties shall meet together and form such district, and give notice thereof in the same manner as in the formation of new districts, and the clerk of the district so formed shall make a report to the superintendent of each adjoining county of such part of said district as may be situated in such county as is prescribed in a preceding section of this act, and any district so formed may be altered or regulated by the superintendeuts of such adjoining counties as may be deemed necessary.

Sec. 77. Any person conceiving himself aggrieved in consc- Appeal to Terriquence of any decision made by a school district meeting, or by tendouto the county superintendent, in forming or altering, or refusing to form or alter any school district, or concerning any other matter under the provisions of this act, may appeal to the Territorial superintendent, who is hereby authorized and required to examine and decide the same, and such decision shall be final and conclusive: Proviiled, However, that the decision appealed from shall be operative until the Territorial superintendent shall reverse or change the same.

Kind of property taxed for school purposes.

Clerk to make out tax list from last assessment roll.

District board to assess real estate, when.

Warrant for collecting taxes issued by clerk to treasurer.

Sec. 78. All taxes raised and collected in any school district for any of the purposes authorized by the provisions of this act, except when otherwise provided, shall be assessed on the same kind of property as taxes for county purposes are assessed.

SEO. 79. The clerk of each school district; in making out any tax list, shall enter therein the names of all persons liable to pay a school district tax in such district, the amount of personal property to be taxed to each such person, and a description of all the taxable real estate in such district, and he shall set opposite to each description of taxable property the valuation of the same, and the amount of tax charged upon such property, and to each person respectively, and such description of valuation of taxable property shall be ascertainel, as far as possible, from the last assessment roll of the county.

Sec. 80. Whenever any real estate, in any school district, shall not have been separately valued in the assessment roll of the county, and the valuation of such real estate cannot be definitely ascertained from such assessment roll, the district board of such district shall estimate the value of the same in proportion to the valuation fixed in said assessment roll, to the whole part of which such lot or piece of land forms a part.

Sec. 81. The warrant annexed to any tax list shall be under the hand of the clerk of the district, and shall command the treasurer of such district to collect, from each of the taxable persons and corporations named in such tax list, and of the owners of the real estate described therein, the several sums set opposite to the persons and corporations so named, and to the several tracts of land so described, within forty days from the date thereof, and within twenty days from the date of such warrants, to personally demand such tax of the persons charged therewith in such lists, if they be found within his district, and that if any such tax shall not be paid within twenty days, to collect the same by distress and sale of personal property, in the same manner as county taxes are collected, and the said treasurer shall execute said warrant and return the same to the clerk, at the expiration of the time limited therein for the collection of such tax list.

SEC. 82. If any tax on real estate, in any tax list delivered to the treasurer of any district, shall remain unpaid at the time he is required, by law, to return his warrant to the clerk of the district, such treasurer shall make out and deliver to the county clerk, a statement, in writing, containing a description of the lots and pieces of land upon which such tixes remain so unpaid,

Return of unpaid taxes to county clerk.

of un

treasurer.

together with the amount of tax assessed to each, and he shall make and subscribe an affidavit to such statement, before some justice of the peace or other person anthorized to administer oaths, that the taxes mentioned in such statement remain unpaid, and that, after diligent efforts, he has been unable to collect the same, and, whenever any school district shall embrace parts of more than one county, the treasurer shall make his return, as aforesaid, to the county clerk of the counties in which such parts of such district may be situated..

Sec. 83. The county clerk, upon delivery to him of such Connt, clerk's statement, shall give a certificate to the treasurer of the amount Ited with district of taxes so remaining unpaid, as the same shall appear from the statement of such treasurer, which certificate shall be deposited, by the treasurer, with the district clerk, and shall be filed by such clerk.

Seo. 84. Such clerk shall, in making out the duplicate assess- Manner of colment roll of the district next thereafter, enter such unpaid taxes taxes. in a separate column therein, opposite to the description of the land upon which the taxes remain unpaid, and such taxes shall be collected in the same manner as county taxes are collected.

SEC. 85. The warrant issued by the clerk of any school dis- Warrant issued trict for the collection of any district tax, authorized to be raised clerk, good in any and collected by any of the provisions of this act, may be executed in any other district or town in the same county, or in any other county in which any part of such district is situate, when the district is composed of parts of two or more adjoining counties, and such warrant shall have the like force and effect as a warrant issued for the collection of county taxes, and the treasurer of the district to whom any such warrant may be delivered for collection of a tax list, shall possess the like powers in the execution of the same as are provided by law for the collection of county taxes.

Sec. 86. Whenever any error may be discovered in any dis- Refanding tazeo. trict tax list, and made to appear to the district board, they may order any money which may have been improperly collected on such tax list to be refunded, and may authorize and empower the clerk to amend and correct such error in said tax list.

Sec. 87. Whenever the clerk of any district shall deem it Renewal of tax necessary, he may renew the warrant annexed to any tax list in his district for thirty days, but he shall have power to renew such warrant but once, without the consent of the superintendent of the county in which the school house of such district shall be located, which consent shall be indorsed on such warrant.

Tenant may collect of owner.

County clerk to furnish each district with tax list

Sec. 88. When any district tax shall be lawfully assessed and paid by any person, on account of any real property whereof he is only a tenant at will, or for any period not exceeding three years, such tenant may charge and collect of the owner of such estate, the amount of the tax so paid by him, unless some agreement to the contrary shall be made by such tenant.

Sec. 89. It shall be the duty of the county clerk of each county, as soon as the annual assessment roll in such county shall be completed in each year, to make for each district and part of a district in such county, a description of all the taxable property therein, with the valuations aflixed thereto, as the same shall appear on the last assessment roll, which shall be certified by him and delivered to the clerk of each such district or part of district, when applied for by such clerk.

Sec. 90. The tribunal transacting county business of each county shall allow the clerk thereof such compensation as the may deem reasonable for the services required of him by the provisions of this act.

Sec. 91. Justices of the peace shall have jurisdiction in all cases in which a school district is a party interested, when the amount claimed by the plaintiff shall not exceed one hundred dollars, and the parties shall have the right of appeal as in other

Compensation of oouuty clerk.

Jastices of peace have jurisdiction

appoal

cases.

kroontion against sohool district collected by tax.

District board to levy tax for judgDent.

Liability of county superintendent Por neglect.

Sec. 9.2. No execution shall issue on any judgment against a school district, but the same shall be collected in the manner prescribed in this act.

Sec. 93. Whenever any final judgment shall be obtained against any school district, the district board shall levy a tax on the taxable property in the district for the payment thereof, and such tax shall be collected as other school district taxes.

Sec. 94. Every county superintendent who shall neglect or refuse to make and deliver to the Territorial superintendent his annual report, as required by this act, within the time limited therefor, shall be liable to pay the full amount of money lost by such neglect or refusal, with the interest thereon, to be recovered by the county treasurer in the name of the county.

Sec. 95. All money, collected or received by any county treasurer under the provisions of the preceding section, shall be apportioned anıl distributed to the school districts entitled thereto, in the same manner and in the same proportion that the money, lost by any neglect or refusal therein mentioned, would, according to the provisions of this act, have been apportioned and distributed.

Connty treasurer to ap portion.

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