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CHAPTER IX.

SCHOOL REVENUES.

The moneys used for the support of the common schools

are:

1. The interest from the primary interest fund.
2. The one-mill tax.
3. District school taxes.
4. Unappropriated dog tax.
5. Library moneys.*
6. Tuition of non-resident pupils.

Primary School Fund.

The establishment of this fund has been referred to in the first chapter of this book, and we give in this chapter a few facts concerning its distribution. The fund is divided among the school districts of the State

in proportion to the number of school children HOW DIVIDED. in each. Statements showing the number of

school children in each county, township, and district of the State are sent by the superintendent of public instruction to the several county clerks, between the first and tenth days of May and November of each year. The money is transferred by the State treasurer to the

county treasurer, by him to the township or city treasurer, who, in turn, transmits it to the

assessor of the district (4642). Primary ey can be used for no other purpose than the

HOW TRANS-
FERRED.

* NOTE.—This fund has been fully discussed in Chapter VIII.

HOW USED

payment of the wages of legally qualified teachers (4676), and only by districts in which five months

of school were maintained during the school year ending the first of September just preceding.

One-Mill Tax.

HOW
RAISED.

PROPERTY IN

DISTRICTS.

The supervisor assesses upon the taxable property of his

township one mill upon each dollar of valuation, and reports the aggregate valuation of each dis

trict to the township clerk, who reports said amount to the director of each school district in his township, or to the director of any fractional school district a portion of which may be located in the township, before the first day of September of each year; and all moneys so raised are apportioned by the township clerk to the district in which it was raised. All money collected by virtue of this law during the year

on any property not included in any organized UNORGANIZED district, or in districts not having, during the

previous school year, three months' school in districts of less than thirty children, or five months' school in districts of thirty and less than eight hundred children, or nine months' school in districts of eight hundred or more children, as shown by the last school census, is apportioned to the several other school districts of said township, in the same manner as the primary school interest fund. All moneys accruing from the one-mill tax in any township, before any district shall have a legal school therein, belongs to the districts in which it was raised, when they shall severally have had a three months' school by a qualified teacher (4705). The voters of the district have authority to appropriate

any surplus moneys arising from the one-mill tax, after having maintained a school in the district at least eight months in the school year,

SURPLUS
MONEYS.

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for the purpose of purchasing and enlarging school sites, or for building or repairing school houses, or for purchasing books for library, globes, maps, and other school apparatus, or for any incidental expenses of the school (5052).

District Taxes.

HOW COL-
LECTED

These are moneys which are voted by the qualified voters of the district for general school purposes. The student is referred to that part of this book which relates to the powers of voters at district meetings for information concerning the raising of money by vote of the district. After a tax has been voted, it is the duty of the supervisor

to assess the taxes chargeable against each district, upon the taxable property of the dis

trict, and to place the same on the township assessment roll in the column for school taxes; and the same is collected and returned by the township treasurer in the same manner as township taxes. If any taxes provided for by law for school purposes are not assessed at the proper time, the same are assessed in the succeeding year (4665).

Surplus Dog Tax. The statutes provide for an annual tax of one dollar upon every male dog and of three dollars upon every female dog. The money thus obtained constitutes a fund for the payment of damages sustained by owners of sheep, by reason of having sheep killed or injured by dogs. If money remains of such fund (after satisfactory payment

of all claims aforesaid in any one year) over and above the sum of one hundred dollars, it is ap

portioned among the several school districts of such township or city, in proportion to the number of children therein of school age. The apportionment must be

APPORTION-
MENT.

1

based upon the whole number of children of school age residing in the township and must include all districts, whether lying wholly or partly in such township. In case of a fractional district in which the school-house is situated in a different township, the money belonging to such district must be paid over to the treasurer of the township in which the school-house is situated, and by that treasurer paid to the district in the same way as in the case of the one-mill and other taxes (5601).

Tuition.

RESIDENT
PUPILS.

All persons above five years of age who are residents of

any school district have an equal right to attend
any public school in the district. No separate

school can be maintained at public expense for
any person on account of race and color (4683). Persons who
are more than twenty years of age are not barred from the
privileges of school, and no tuition should be charged to
such persons. Resident pupils should have an equal right to
all the benefits of the school, and should be allowed to study
any branch in any grade to which they belong, without pay-
ing tuition (Att’y Gen’l, November 17, 1891).
The board of education has authority to determine the

gradation and classification of pupils, and may
prescribe the particular department or building

where certain pupils shall attend.
The district board may admit non-resident pupils, and

shall determine the rate of tuition of the same, NON-RESIDENT which tuition shall not exceed fifteen per cent

more than the average cost per capita for resident pupils (4684). It is sometimes supposed that the voters of the district meeting have power to exclude non-resident pupils, but this power rests entirely with the school board.

CLASSIFICATION OF PUPILS.

PUPILS.

NON-RESIDENT
TAX-PAYERS.

RATE OF
TUITION.

Non-residents who pay a school tax in a district are

entitled to have the amount of such tax credited on their tuition and are requireà to pay tuition

only when the amount of such tuition exceeds the school tax. The rate of tuition to be charged foreign pupils must be

fixed by a resolution of the board, which must be duly entered in the record of the district.

Charges for tuition can not be collected in the absence of any resolution fixing the rate (25 Mich., 483). Where a party resides in one district and rents a farm in

another, he is not entitled to send his children to the district school in which he rents the farm

(Att’y Gen'l, Sept. 16, 1893). Children in alms houses at county expense must be admit

ted to the schools of the district, the county

paying the tuition (4686). Under the various provisions of the school law, the author

ity of a district to vote a tax upon its inhabitants is carefully limited; and there is no law author

izing a district to assess a tax to educate its Children outside of the district (Att'y Gen’l, Oct. 16, 1891).

RENTERS
OF FARMS.

NDIGENT CHILDREN.

LIMITATIONS
OF AUTHORITY.

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