To collect taxes

Mode of disbursement

Keep book and take receipt

annual settlement

SEC. 32. The district treasurer shall receive and recover from his predecessor in office, and all other persons, the public school money belonging to the district in their hands, and collect all taxes levied for school purposes by the vote of any district or sub-district therein, and make return of any delinquent tax list in his hands, to the auditor of the county in which the property is situated, upon which the taxes in such delinquent list were levied. And any money in his hands for any purpose connected with the support of schools, or for the purpose of furnishing school houses or sites, shall be kept distinct from all other funds, and shall not be paid out for any other purpose than that for which it was levied.

SEC. 33. The treasurer shall pay the money in his hands on the draft of the board of trustees, signed by the chairman, and attested by the clerk.

SEC. 34. The district treasurer shall keep in a book an accurate account of all moneys received by him and all moneys paid out by him and the amount of all delinquent taxes returned by him to the county auditor. He shall take receipts for all moneys paid out by him, and present the same in settlement of his accounts with the board of trustees on the last Tuesday in March, of each year, and shall file the same in the office of the district clerk.

SEC. 35. The district treasurer shall be allowed to retain out of all money collected on tax lists by him, five Treasurer's fees per cent. as fees for collecting and disbursing the same, and out of all moneys received from the county treasurer, and paid out by him, one per cent. as his fees for receiving and paying out the same.

Deliver books

SEC. 36. The district treasurer shall deliver over to his successor in office all moneys, books, papers, tax lists and other property in his hands belonging to the district etc. to success or or to any sub-district therein, and in case any treasurer shall neglect or refuse to deliver such books, papers, tax lists and other property, or to pay over any money in his hands to his successor in office, or to the proper order of the trustees as provided in this act, the trustees of the district may sue in their name of office, and shall be entitled to recover the same with interest and costs.

SEC. 37. All district taxes levied or assessed in any one year for the support of common schools in the district, shall be contained in one and the same tax list, and

assessed by the trustees upon all the taxable property in Mode of levying the district according to the valuation thereof made for the last assessment of county taxes. The tax list shall contain the names of all taxable persons in the district, a description and valuation of each parcel of land and the valuation of personal property to be taxed, and the amount of tax levied on the same, and have annexed thereto the warrant of the trustees of the district, commanding the treasurer to collect the several sums therein mentioned from the persons therein named, and to report the amount collected on or before a day mentioned therein to the clerk of the district.

Return delin

quent list to

SEC. 38. The treasurer shall receive the tax list prepared as herein provided, and shall proceed to collect the same in the same manner and with the like power and authority to enforce the collection thereof, as is or may County Auditor be conferred on the collectors of county taxes. He shall report the moneys collected as commanded in the warrant annexed to said list, and shall return his delinquent list to the auditor of the county in which is situated the property upon which the taxes in such delinquent list were levied, making oath that he had not, after the most diligent search and inquiry, been able to find any goods or chattels belonging to the person liable to pay such taxes whereon he could levy the same. And the auditor shall give a receipt for the taxes due on said list to the treasurer which shall be credited to said Treasurer on his settlement with the trustees.

SEC. 39. The county auditor, on receiving such delinquent list, shall enter the same in a separate column on the tax roll next made by him, and shall proceed to enforce the collection of the same by sale of lands or otherwise, as is or may be provided by law for the collection of delinquent county taxes.

Procedure with delinquent list

To receive re

ports-transmit

SEC. 40. The county auditor shall receive all reports of the school districts in the county which may be returned to him, enter the same in the books of his office, and an- abstracts-time nually on or before the first day of December make and when-distribute transmit to the State Superintendent an abstract of all blanks and circuthe reports so received by him on or before the first day of November next previous. He shall also receive from the State Superintendent and forward to the several district and school officers such blanks, reports and circulars as shall be forwarded to him for that purpose.

lars

The county auditor shall also keep with each school district and sub-district an accurate account of all moneys received or due to each of said districts, the amount of each delinquent tax list returned to him and the amounts collected thereon from time to time and all such matters as may be necessary to show the condition of accounts between each of said districts and the county treasury, and for this purpose he shall examine any or all books in the office of county treasurer or any other county officer.

SEC. 41. It shall be the duty of the county auditor on the last Wednesday of March and on the last Wednesday in October of each year, to make apportionments of Apportionment the money in the county treasury for the support of of school money schools among the several school districts in the county in which, as shown by their reports, there has been taught in each district for three months the preceding year, or for three months subsequent to the last apportionment, a common school, by a teacher licensed as provided in section number twenty-two of this Act, which shall be in proportion to the number of persons in the district between the ages of five and twenty-one, as shown by their several reports, and transmit a copy thereof to the clerk of each school district.

order of auditor

--approval of

bond

SEC. 42. The county treasurer shall pay over upon To pay money on the order of the county auditor to the treasurer of any school district, any money in his hands belonging to such school district or any sub-district therein, by any apportionment or by collection of any delinquent taxes; Provided, however, That the county treasurer shall pay no school moneys to any district treasurer until such district treasurer shall have filed in the office of the county treasurer notice from the clerk of his district that such treasurer has filed in the office of the district clerk, his official oath and bond, approved as provided in section number thirty of this Act. And, Provided further, That any and all moneys now in the county treasury and already apportioned to existing school districts of the county, and the moneys collected and which may be collected upon the delinquent list of any tax levied heretofore by any school district of the county, or may be hereafter levied by any sub-district constituted in pursuance of the provisions of this Act, shall be paid to the proper district treasurer for the use and to the credit of the several districts and sub-districts upon which the taxes so

collected were levied, to be by them applied to the indebtedness of such districts, or to such other purpose as it was or may be legitimately applied by such district or sub-district.

ter-from whom

SEC. 43. It is hereby made the duty of every teacher before commencing to teach a common school, to procure To procure reglafrom the clerk of the district in which he shall teach, a' school register, and therein keep a true record of the daily attendance of each scholar who may attend such school while under the instruction of such teacher, in accordance with the form prescribed in such register; and at the close of the school shall enter in said register correct answers to all statistical inquiries therein addressed to teachers, to the best of their ability, and return such register to the district clerk previous to the receipt of wages as such teacher.

Annual meeting

SEC. 44. There shall be held in each sub-district an annual meeting on the last Saturday of September for the arst electionelection of officers thereof and the transaction of business, time when and the officers then chosen shall hold their offices for one year and until their successors are elected and qualified. But for the first election of officers for sub-districts, a meeting shall be held on the last Saturday of April, eighteen hundred and sixty-one, at six o'clock, P. M., at the school house in each sub-district, if there be one; if not, at such place as shall be designated by the district clerk of the existing districts who shall post written notices of such meetings in five or more of the most [public] places in such sub-district at least six days before such meeting, and notices of such meetings in new sub-districts shall be given in the same manner by the town clerk at such place in such sub-districts as he shall designate.

SEC. 45. Special meetings of the sub-districts may be called by the directors or any two of them when they shall think proper, and shall be called when requested in writing, by any five freeholders of the sub-district, copies special sub-dieof the notices for which, signed by the clerk or the di- trict meetings rectors or persons making the request, shall be posted as prescribed in the preceding section, and shall clearly set forth all the business proposed to be transacted at such meeting, and no business not specified in such notice shall be transacted at any special meeting.

SEC. 46. Notices for annual meetings shall be posted

meetings

Notice of annual in the time and manner prescribed in section forty-four by the clerk of the sub-district, and in case of his absence or neglect, by one of the directors thereof but no annual meeting shall be deemed irregular by neglect to post such notices, and no tax shall be levied by the vote of any sub-district meeting unless notices of the meeting shall have been posted as prescribed by this Act setting forth the design to vote a tax at such meeting and the purpose for which the tax is proposed to be levied.

ing of notice

SEC. 47. Before any vote shall be taken directing a tax to be levied upon any sub-district, proof of the postAffidavit of post-ing of such notice shall be made by affidavit, some competent person cognizant of the fact, stating the time when, and the place where copies of such notices were published, which affidavit shall be filed in the office of the clerk of the district within ten days and recorded.

Qualificationa

Powers of annual sub-district meetings

SEC. 48. The qualification of voters at sub-district meetings shall be those prescribed by article seven of the constitution of the State of Minnesota.

SEC. 49. The legal voters in any sub-district, or any portion of them, not less than five in number, when lawfully assembled in any annual sub-district meeting, shall have power by a majority of the votes of those present, First.-To appoint a moderator.

Second. To adjourn from time to time.

Third. To choose a sub-district clerk and three directors, whose term of office shall continue until the next annual meeting and until their successors are elected and qualified.

Fourth. To designate a site for a school house.

Fifth. To vote a tax on the taxable property of the sub-district, to purchase or lease a suitable site for a school house, and to build, hire or purchase such school house, and to keep in repair and furnish the same with necessary furniture and appendages; Provided, That no tax shall be voted by a sub-district in any one year for building, hiring or purchasing a school house that shall exceed the sum of three hundred dollars, unless the trustees of the district in which the school house is to be situated, shall certify in writing their opinion that a larger sum ought to be raised, and shall specify that sum.

Sixth. To repeal or modify their proceedings from time to time as occasion may require.

Seventh. To levy an additional tax on the sub-district