6. Powers of Board-The Board of Directors makes all contracts, purchases, sales, and payments necessary to carry out any vote of the district, and, subject to the powers vested in the annual meeting of the voters, it has full charge and control of the schools and school property within the district.

7. Powers of Sub-Directors-Under such reasonable rules and regulations as the board may adopt, each sub-director provides fuel for the school in his sub-district, employs teachers, keeps the buildings in repair, and has general control and management of the schoolhouse.

8. Independent Districts-Any city, town, or village may be made into a separate Independent School District by vote of the people at an election called for that purpose. The sub-districts of a district township may also become Independent Districts when a majority of the votes cast in each sub-district is in favor of such independent organization. As a general rule all cities and towns are organized as Independent Districts, while in agricultural communities the district township system is retained.

9. Board of Directors-Subject to the rights of the voters in annual meeting, the government of an independent district is vested in a Board of Directors. In cities of the first class the board of directors of an independent district has seven members, in all other cities and towns five members, and in rural independent districts three members. They are chosen for three years each

and their terms are so classified that at least one

is elected each year.

IO.

Officers-The Directors elect a President from their own number, and' a Secretary from the district at large, the same as is done in district townships. In districts composed in whole or in part of cities or towns a treasurer shall be elected in the same manner as are the directors. His term of office shall be two years.

II.

Election-The regular annual election and the annual meeting of the voters in each independent district occur together on the second Monday in March.

12. Schools-Under the system prevailing in this State every sub-district and independent district is supplied with at least one common school. The number of schools in each sub-district and independent district, and the location of the schoolhouses, are left to the discretion of the Board of Directors.

13. School Year-Twenty-four weeks of five days each constitute a school year. During this period a school must be taught in each sub-district and independent district for the instruction of children and young people between the ages of five and twenty-one years. In actual practice most of the schools of the State are in session from thirty-two to forty weeks in each year.

14. Branches Taught-In these schools pupils are instructed in reading, writing, spelling, arithmetic, geography, grammar, physiology, hygiene, and elementary civics and economics, with such

additional branches as the voters may determine upon at their regular annual meeting.

15. How Supported-The moneys arising from the permanent and temporary school funds of the State, though of great importance, furnish but a comparatively small part of the support of the common schools. The remainder required for such support is supplied by taxation in the several districts according to their needs.

16. Schools Free The schools of each district are entirely free to all persons of the proper age residing therein. If, however, there are two or more schools in the district where the pupil resides, the directors are authorized to decide which school he may attend.

17. Compulsory Attendance-Children of the age of seven to fourteen years inclusive, in proper physical and mental condition shall attend some public, private, or parochial school where the common branches of reading, writing, spelling, arithmetic, grammar, geography, physiology, and United States history are taught, or to attend upon equivalent instruction by a competent teacher elsewhere than school for at least sixteen (16) consecutive school weeks in each year commencing with the first week of school after the first day of September, unless the board of school directors shall determine upon a later date which date shall not be later than the first Monday in December.

CHAPTER XXIV

TAXATION

1. Assessment-We have already learned that property is assessed or valued for taxation by Assessors elected for that purpose in the several townships, towns, and cities of the State.

2.

Equalization—When the assessors have completed their work the lists are submitted for examination and correction to the township trustees, or town or city council, as the case may be, acting as a Board of Equalization. The board also hears and decides complaints of those who dispute or criticise the estimates made by the as

sessors.

3. State Taxes-The rate of taxation for State purposes is determined by the General Assembly, and notice thereof is transmitted by the State Auditor to each County Auditor.

4. County Taxes The rate for county purposes is fixed by the Board of Supervisors in each county.

5. School Taxes Taxes for school purposes are usually divided into three accounts or funds, known respectively as the Schoolhouse, Teachers', and Contingent Fund. The tax for the Schoolhouse Fund is voted by the people of each district at their annual meeting, while the amounts required for the other funds are estimated by

the Board of Directors—all of which is certified by the directors to the County Auditor.

6. Municipal Taxes Taxes for town and city purposes are fixed by the council of each town or city according to its needs, and are likewise certified to the County Auditor.

7.

Levy-The Board of Supervisors at its regular September meeting in each year proceeds to order the collection of all the various taxes which have been properly certified to the Auditor, together with the taxes it determines upon for county purposes. With the rates thus fixed the Auditor makes up the tax lists and delivers them to the County Treasurer on or before the 31st day of December.

8. Collection-It is the duty of every person subject to taxation to attend at the office of the Treasurer at some time between the first Monday in January and the first Monday in March and pay his taxes in full; or he may at his option pay one-half thereof at any time before the first Monday of March and the other half before the first of September without extra charge or penalty.

If the taxes are not paid as above stated they are said to be delinquent, and a penalty of one per cent. per month is thereafter added.

9. Tax Sale of Lands-On the first Monday in December of each year the Treasurer after due notice offers at public sale all lands, town lots, and other real estate on which any taxes remain delinquent.

10. Redemption—A person having real estate