SEC. 51. Take census of persons between 5 and 21 years. He shall, between the first and fifteenth day of September of each year, take and keep on record a list of the names of all the white persons in the district between the ages of five and twenty-one years, and shall deliver a copy of the same to the principal teacher of each school in the district.

SEC. 52. Keep account of expenses of district. He shall keep an accurate account of all the expenses incurred by the district, and shall present the same to the district board to be audited and paid as herein provided out of the school house fund.

SEC. 53. Give ten days notice of meetings. He shall give ten days previous notice of all regular and special meetings of the district, as herein authorized, by posting up a written notice in five different places therein, and shall furnish a copy of the same to the teacher of each school in the district, to be read once in the presence of the pupils thereof.

SEC. 54. Assess property-post a list of the names of persons taxed and amount due from each. Whenever a tax has been voted by the district, the secretary shall obtain a transcript of the last assessment roll of the county, and shall add thereto any taxable property therein omitted, having himself assessed the value thereof, and shall post up a list of the names of the persons taxed, at three or more places in the district, with the amount due from each, set opposite their respective names, so far as their names may be known, at least thirty days previous to his proceeding to. collect the tax.

SEC. 55. Call meeting of board to correct assessment. During the said thirty days should any person file a complaint of being taxed beyond his due portion, with the secretary, he shall call a meeting of the district board, who shall correct said assessment if they deem it erroneous.

SEC. 56. President issue warrant-secretary to collect tax. At the expiration of the said thirty days the president of the board shall issue his warrant to the secretary, who shall proceed to collect the tax and to pay it over on the order of the president to the treasurer.

SEC. 57. Persons refusing to pay tax, to proceed by distress. Should any one when called on neglect or refuse to pay such tax, the secretary shall proceed to collect the same by distress and sale of goods and chattels found within this district, having first posted up, at least ten days previous notice of such sale, in three of the most public places in the district.

SEC. 58. Owner of lands failing to pay tax, secretary to report to county collector-failing to sell lands at the proper time to be subsequently sold. When the owner of lands fails to pay the tax thereon, such failure shall be reported by the secretary to the county collector of [103] taxes, in time for the same steps to be taken by such collector as are prescribed for the sale of lands for delinquent county taxes for the same year; the lands shall be sold in like manner and with the same consequences as though sold for delinquent county taxes. And if for any cause they shall not be thus sold at the proper time, they may be sold the following or any subsequent year in the same manner and with the same consequences as is above contemplated.

SEC. 59. Collector to hold tax subject to order of president. The amount of tax collected by the county collector, in accordance with the provisions of the foregoing section, shall be held by him subject to the order of the president of the proper district, and shall be paid over accordingly.

SEC. 60. Secretary to make report to school fund commissioner. On the first day of October of each year, he shall make out and file in the office of the school fund commissioner, a report of the affairs of the district, containing,

1st. The number of white persons between the age of five and twenty-one years.

2nd. The number of schools and the branches taught in each.

3rd. The number of pupils in each school.

4th. The number, of teachers employed in each school, and the average compensation of each per month.

5th. The number of days each school has been taught, and by whom.

6th. The average cost of tuition for a pupil per month in each school. 7th. The books used in each school.

8th. The number of volumes in the library of each school.

9th.

The aggregate amount paid teachers during the year, the source from which the same was received, and the amount of the teachers' fund in the hands of the treasurer.

10th.

The number of district school houses, and the cost of each.

11th. The amount raised in the district by tax for the erection of school houses, and for all other purposes authorized in this act, and such other information as he may deem useful.

SEC. 61. Secretary failing to file report forfeit $10. Should the secretary fail to file his report as above directed, he shall forfeit the sum of ten dollars. and shall be liable to make good all loss resulting to the district from such failure; suit to be brought in both cases by the president in the name of the district on his official bond.

SEC. 62. Treasurer to have custody of money, and pay the same on the order of the president. The treasurer shall have the custody of all monies belonging to the district and shall pay out the same upon the order of the president, and shall keep an account of the receipts and expenditures thereof in a book provided for the purpose.

[104] SEC. 63. Duty of treasurer as to funds. The moneys for the payment of teachers, shall be called the "teachers' fund," and those for school houses and district expenses, the school house fund," and the treasurer shall keep the same distinct, and keep separate accounts with them, and no warrant for money shall be paid by the treasurer, which does not specify the fund on which it is drawn, and the specific use to which it is to be applied; the school house fund shall consist only of taxes collected in the district, and all other school moneys belonging to the district, shall go to the teachers' fund, and shall be applied to no other use except to pay the wages of school teachers in the distriệt.

SEC. 64. Apply to fund commissioner for funds. The treasurer shall apply for and receive all money apportioned to the district, by the school fund commissioner, when notified of said apportionment.

SEC. 65. To render a statement. He shall render a statement of the finances of the district, as shown by the records of his office, at any time when required by the district board.

SEC. 66. Board to make contracts, etc. The district board shall make all contracts, purchases, payments and sales, necessary to carry out any vote of the district for procuring any site for a school house, renting, repairing, or furnishing the same, or disposing thereof, or for keeping a school therein, and perform such other duties as may be delegated to them by the district meeting. SEC. 67. Admit pupils from other districts-proviso. They may with the concurrence of the board of directors of an adjoining district or districts, admit pupils from either of said districts, to a school within their own district: provided, that said pupils shall be enumerated in their respective districts, and that the portion of the school money to which they may be entitled by said enumeration, shall be applied to the support of said school: provided further, that the parents or guardians of said pupils shall pay such portion of the con

tingent expenses and of the amount to be contributed by voluntary subscription for the support of said school, as the respective boards may deem equitable.

SEC. 68. Secretary and treasurer to give bond-bond may be increased— bond, where filed. The district board shall require the secretary and treasurer each to give bond to the district, in such penalty and with such securities, as in their opinion will secure the district against any less, conditioned for the faithful application of all moneys that may come into their hands by virtue of their respective offices. Said penalty may be increased from time to time, as the interest of the district may require; the bon shall be filed with the president of the board, and in case of a breach of the conditions threeof, he shall bring suit thereon in the name of the district.

[105] SEC. 69. Board act as judges. In each organized district, they shall act as judges of all district elections.

SEC. 70. Examine books and make settlement with treasurer-statement of receipts and expenditures. They shall from time to time examine the books and accounts of the treasurer, and make settlement with him; and shall at each regular meeting of the district, present to the same a full statement of the receipts and expenditures of the district, and such other matters as may be deemed important.

SEC. 71. Committee to visit schools. They shall appoint a committee from their own body, to visit the respective schools of the district monthly, and to aid the teachers in establishing and enforcing rules for the government of schools, and to see that the teachers keep a correct list of the pupils, the time during which they attend school, the branches of learning which each pupil is studying, and such other matters as may in the opinion of the board tend to promote the welfare of the school.

SEC. 72. Examine teachers. Before employing any person to act as teacher, the board of directors shall examine or eause to be examined all such applicants, in the following branches of an English education: To-wit; spelling, reading, writing, arithmetic, geography, history of the United States and English grammar; and if the applicant is found qualified, the board may employ such applicant.

SEC. 73. Audit and allow claims. They shall audit and allow all just claims against the district, and the president shall draw an order for all demands thus audited on the district treasurer.

SEC. 74. Call special meeting-notices of special meetings to state object, etc. They shall, upon the written request of five legal voters of the district. or whenever they deem it expedient, call special meetings thereof; but in all such cases, the notice for such meeting, shall clearly state the precise object for which it is called, and the time and place at which it is to be held.

SEC. 75. Vacancy in board to be filled by appointment. Should a vacancy occur in the board, they may fill the same by appointment, unless it is deemed expedient to call a special meeting of the district for the purpose.

County School Tax.

SEC. 76. County commissioners to levy tax-collected by county collector. The county commissioners of each county shall at the time of levying the tax for county purposes, levy a tax for the support of schools within the county, of not less than one half mill, nor more than one mill on the dollar, on the assessed value of all real and personal property within their county, which shall be collected by the county collector at the same time, and in the same manner, as state and county taxes are collected, except that it shall be receivable only in cash.

L

106, SEC. 77. Collector to pay over-render statement. The collector shall, on the tenth day of February of each year, pay over the amount of said tax, which shall have been collected, to the school fund commissioner, and shall render him a statement of the amount uncollected; the amount unpaid shall be collected at any subsequent time, as delinquent county taxes are collected, and shall be paid over when collected, to the school fund commissioner aforesaid.

SEC. 78. Fees for collecting-forfeiture. The collector shall be allowed one per cent. by the fund commissioners for collecting said tax, and should he fail, at any time, to pay over the same, as herein provided, he shall forfeit the sum of fifty dollars, and double damages, to be collected on his official bond.

Miscellaneous Provisions.

SEC. 79. Collection made under laws heretofore enacted. The collection and distribution of school moneys, until the first day of April next, shall be made under the laws heretofore enacted, as if this act had not been passed. SEC. SO. The superintendent of public instruction and school fund commissioners, shall continue in office until their successors shall be elected and qualified. under the provisions of this act.

SEC. 81. Terms of office of school inspectors-basis of appropriation. The school inspectors, under the laws heretofore in force, shall continue in office until the first day of April next, and then shall pay over all school moneys in their hands to the school fund commissioner of their respective counties, who shall apportion the amount received from each township, among the organized school districts thereof, on the first day of March then next ensuing, taking as the basis of said apportionment, the number of persons between the ages of five and twenty-one years, as shown by the last annual reports of the respective secretaries of said districts, then in the possession of said fund commissioner.

SEC. 82. School directors-pay over to successors. The school directors, under former laws, shall continue in office until the regular district election, to be held on the first Monday in May next, and shall be superceded by the district officers, to be then elected under this act; and they shall, on being so superceded, pay over and deliver to their said substitutes and successors. all funds, property. evidences of rights and other matters held or controlled by them, in their official capacity, to be by their said successors held and disposed of, according to the provisions made by this act, for similar funds thereafter to be collected.

SEC. 83. Cases of controversy settled by arbitrators-awards to be returned to fund commissioner. In all cases where the alteration of school districts. as provided in this act, shall give rise to controversy respecting the adjustment of the rights and liabilities of the district or districts effected, upon which they cannot amicably agree, the matter shall be settled by arbi- [107] trators, appointed by the school fund commissioner, as justice and equity may require. All awards made under this act, shall be returned to the said fund commissioner, who shall at the request of either party, who may wish to except thereto, file the same in the district court, to be dealt with as other awards under the statute on that subject.

SEC. 84. In suits, counsel may be employed-expense of suit. In all cases where suits may be instituted by or against any of the school officers, contemplated or created by this act, to enforce any of the provisions herein contained, counsel may be employed, if necessary, by the officer instituting the

suit, and the expense of suit, shall be borne by the district, county, or state, in whose name or against whom the same may be instituted.

SEC. 85. Forfeitures belong to district-application of forfeitures. All forfeitures, provided for in this act, shall, when they accrue, belong to the respective districts or counties, in which the same may be incurred, and the district treasurers for their districts, and the school fund commissioners for their counties, are hereby authorized to receive and apply the proceeds of such forfeitures, as the interest of the permanent fund is now or may hereafter be applied.

SEC. 86. Fines, moneys, arising from sale of lost goods, water crafts, and estrays, belong to school fund. The clear proceeds of all fines collected within the several counties of this state for breaches of the penal laws, and all fines paid for exemption from, or as an equivalent for military duty, and all funds arising from the sale of water crafts, lost goods and estrays, shall be paid over in cash, by the persons collecting the same, within twenty days after collection, to the school fund commissioner of the county in which the same have accrued, and shall be by him apportioned to school districts as provided in this act.

SEC. 87. To be kept separate from other funds. Provided, however, that all funds arising from a breach of the penal laws, and paid for exemption from, or as an equivalent for military duty, shall be kept and apportioned separate and apart from all other school funds.

SEC. 88. Property of blacks and mulattoes exempt. All real and personal property of blacks and mulattoes in this state, shall be exempt from taxation for school purposes.

SEC. 89. Punishment for carelessness or neglect of duty. Each and every officer, created by the provisions of this act, who shall receive, by virtue of his office, any books or papers, and shall refuse to deliver the same to his successor in office, or shall wilfully mutilate or destroy the same, or any part thereof, shall be liable to a fine of not less than fifty nor more than one hundred dollars, to be recovered with damages on their respective official bonds.

SEC. 90. Repealing section. All acts and parts of acts for the establishment of schools, heretofore in force in this state, are hereby repealed.

SEC. 91. Take effect-superintendent to forward papers. This act shall take effect and be in force from and after its publication in the Iowa Capital Reporter and Iowa Republican, news- [108] papers published in this state, and the superintendent of public instruction shall send a copy of the aforesaid papers, containing this act, to the school fund commissioner and clerk of the board of county commissioners of each county.

Approved, January 15, 1849.

Published in Reporter Jan. 24, and Republican Jan. 31st, 1849.