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of the county, and the portion belonging to the city shall be paid into its treasury.

$ 23. Every district attorney shall report annually to the District board of supervisors, all such fines and penalties imposed in report ines any prosecution conducted by him during the previous year; ties to superand all moneys collected or received by him or by the sheriff, or any other officer, for or on account of such fines and penalties, shall be immediately paid into the county treasury, and the receipt of the county treasurer shall be a sufficient and the only voucher for such moneys.

$24. Whenever a fine or penalty is inflicted or imposed for Fines and the benefit of the common schools of a town or school-district, to whom the magistrate, constable or other officer, collecting or receive ing the same, shall forthwith pay the same to the county treasurer of the county in which the school-house is located, who shall credit the same to the town or district for whose benefit it is collected. If the fine or penalty be inflicted or imposed for the benefit of the common schools of a city having a special school act, or of any part or district of a city, it shall be paid into the city treasury.

$ 25. Whenever, by this or any other act, a penalty or fine penalties in is imposed upon any school-district officer for a violation or tricts. omission of official duty, or upon any person for any act or omission within a school-district, or touching property or the peace and good order of the district, and such penalty or fine is declared to be for, or for the use or benefit of the common schools of the town, or of the county, and such school-district lies in two or more towns or counties, the town or county intended by the act shall be taken to be the one in which the school-house, or the school-house longest owned or held by the district is, at the time of such violation, act or omission.

$ 26. Any district attorney, sheriff, justice of the peace, Embezzle police justice or other magistrate or officer, who sball embez- alty for. zle, or willfully withhold from or omit to pay into the county treasury any money received or collected in payment or satisfaction, in whole or in part, of any five or penalty in the four last preceding sections mentioned, shall be guilty of a misdemeanor; and any fine imposed, upon a conviction thereof, shall be for the benefit of the common schools of the county.

THIRD ARTICLE.

Of the apportionment of the state school moneys, and of other school moneys by the school commissioners, and their payment to the supervisors.

$27. The school commissioner, or commissioners of each Apportioncounty, shall proceed, at the county seat, on the third Tues- commis day of March in each year, to ascertain, apportion and divide the state and other school moneys, as follows:

sioners.

Library moneys.

Moneys for districts.

Unexpended moneys.

Fines and penalties.

1. They shall set apart any library moneys apportioned by the superintendent.

2. From the other moneys apportioned to the county, they shall set apart and credit to each separate neighborhood and school-district the amount apportioned to it by the state superintendent, and to every district which did not participate in the apportionment of the previous year, and which the superintendent shall have excused, such equitable sum as he shall have allowed to it.

3. They shall procure from the treasurer of the county a transcript of the returns of the supervisors hereinafter required, showing the unexpended moneys in their hands applicable to the payment of teachers' wages and to library purposes, and shall add the whole sum of such moneys to the balance of the state moneys to be apportioned for teachers' wages. The amounts in each supervisor's bands shall be charged as a partial payment of the sums apportioned to the town for library moneys and teachers' wages respectively.

4. They shall procure from the county treasurer a full list and statement of all payments to him of moneys for or on account of fines and penalties, or accrning from any other source, for the benefit of schools and of the town or towus, district or districts for whose benefit the same were received. Such of said moneys as belong to a particular district, they shall set apart and credit to it; and such as belong to the schools of a town, they shall set apart and credit to the schools in that town, and shall apportion them together with such as belong to the schools of the county, as hereinafter provided, for the payment of teachers' wages.

5. They shall apportion the library moneys to the schoolcorling to districts and parts of school-districts joint with parts in any

city or in an adjoining county, which shall be entitled to participate therein as hereinafter specified, in proportion to the number of children in each between the ages of five and twenty-one years, as the same shall appear from the reports of the trustees for the last preceding school year.

6. They shall apportion in like manner and upon the same basis, until the apportionment of the year eighteen hundred and sixty-six, the remaining unapportioned moneys among such school-districts and parts of school-districts.

7. In the apportionment of eighteen hundred and sixty-six, and in every subsequent apportionment, they shall apportion one-half of such remaining unapportioned moneys, in the like manner and upon the same basis, among such school-districts and parts of districts; and the other half they sball apportion among such districts and parts of districts, in proportion to the average daily attendance of the pupils resident therein between the ages of five and twenty-one years, at their respective schools during the last preceding school year. The average daily attendance of the pupils is to be ascertained

Library moneys ac

number of children.

Remaining moneys.

New basis
In 1866.

from the records thereof kept by the teachers, as hereinafter Attendance prescribed, by adding together the whole number of days' tained. attendance of each and every such pupil in the distriot, or part of a district, and dividing the aggregate by the whole number of days the school was kept during the year.

8. They shall then set apart to each town the moneys so Separate set apart and apportioned to each separate neighborhood; to hoods. each district the school-house of which is therein; and to each part of a joint district therein the school-house of which is located in a city or in a town in an adjoining county.

9. They shall sign, in duplicate, a certificate, showing the Certificates amounts apportioned and set apart to each separate neighbor- tionment, hood, school-district and part of a district, and the towns in which they are situated, and shall desiguate therein the source from which each item of the aggregate to each district and town was derived ; and shall forth with deliver one of said duplicates to the treasurer of the county, and transmit the other to the superintendent of public instruction.

10. They shall certify to the supervisor of each town the Certify to amount of school moneys so apportioned to his town, and visor. the portions thereof to be paid by him for library purposes and for teachers' wages, to each such distinct separate neighborhood, district and part of a district.

$ 28. If, in their apportionment, through any error of the Erroneous commissioners, any district shall bave apportioned to it a peened ledam larger or less share of the moneys than it is entitled to, the commissioners may in their next annual apportionment, with the approbation of the superintendent, correct the error by an equitable deduction from or augmentation of the share of such district.

$ 29. No district or part of a district shall be entitled to What dis; any portion of such school moneys on such apportionment iled to pubunless the report of the trustees for the preceding school year sball show that a common school was supported in the district and taught by a qualified teacher for such a term of time as would, under section seven of this title, entitle it to a distributive share under the apportionment of the superintendent,

$ 30. On receiving the certificate of the commissioners, Supervisor each supervisor shall forthwith make a copy thereof for his copy of ap own use, and deposit the original in the office of the clerk of ment and his town; and the moneys so apportioned to his town shall nal. be paid to him immediately on his compliance with the requirements of the next section, and not before.

$31. Immediately on receiving the commissioners' certifi- Supervisors cate of apportionment, the county treasurer shall require of bonds. each supervisor and each supervisor shall give to the treasurer in behalf of the town, his bond, with two or more sufficient sureties approved by the treasurer, in the penalty of at least double the amount of the school moneys set apart or apportioned to thọ town, and of any such moneys unac

.

file the origiRefusal to give security & misdemeanor.

connted for by his predecessor, conditioned for the faithful disbursement, safe keeping and accounting for such moneys, and' of all other school moneys that may come into his hands from any other source. If the condition shall be brokeu, the county treasurer sball sue the bond in his own name, in behalf of the town, and the money recovered shall be paid over to the successors of the supervisor in default, such suiccessor having first given security as aforesaid.

$32. The refusal of a supervisor to give such security sball be a misdemeanor, and any fine imposed, on his conviction thereof, shall be for the benefit of the common scbools of the town. Upon such refusal, the moneys so set apart and apportioned to the town shall be paid to and disbursed by some other officer or person to be designated by the county judge, under such regulations and with such safeguards as he may prescribe, and the reasonable compensation of such officer or person, to be adjusted by the board of supervisors, shall be a town charge.

County Judge may appoint

TITLE IV.

to be trustees of gospel and

Powers under for mer sots.

OF THE DISBURSEMENT OF THE SCHOOL MONEYS BY THE

SUPERVISORS, AND OF SOME OF THEIR SPECIAL POWERS,

DUTIES AND LIABILITIES UNDER THIS ACT. Supervisors $ 1. The several supervisors continue vested with the

powers and charged with the duties formerly vested in school lots. and charged upon the trustees of the gospel and school

lots, and transferred to and imposed upon town superintendents of common schools, by chapter one bundred and eightysix of the Laws of one thousand eight hundred and forty-six.

$ 2. The several supervisors continue vested with the powers and charged with the duties conferred and imposed upon the commissioners of common schools by the act of eighteen hundred and twenty-nine, entitled "An act relative

to moneys in the hands of overseers of the poor." Embezzle $ 3. A supervisor who shall embezzle or apply to his own moneys by private use any money or security received by him under any

.
provision of this act, including the two preceding sections of
this title, shall be guilty of a misdemeanor, and any fine
imposed, upon a conviction thereof, shall be for the benefit of

the common schools of the town. To make a S 4. On the first Tuesday in March in each year, each moneys in supervisor shall make a return in writing to the county treas

urer for the use of the school commissioners, showing the amounts of school moneys in his hands not paid out on the orders of trustees for teachers' wages, nor drawn by them for library purposes, and the districts to which they stand accredited (and if no such inopeys remain in his bands, be shall report that fact); and thereafter he shall not pay out any of said moneys until he shall have received the certifi

ment of

their hands.

Supervisors' duties.

cate of the next apportionment; and the moneys so returned by him shall be re-apportioned as herein before directed.

S 5. Any supervisor who neglects to make the said return, Penalty for or shall make a false return, shall forfeit twenty-five dollars, to be recovered by his successor in office, or if he be re-elected, by the county treasurer of the county in which the town lies, for the benefit of the common schools of the county.

$ 6. It is the duty of every supervisor:

1. To disburse the school moneys in his hands applicable to pay to teachers' wages, including the library moneys apportioned teachers. to the district, if they do not exceed three dollars, and library moneys made so applicable by the approbation of the state superintendent, upon, and only upon, the written orders of a sole trustee or of a majority of the trustees in favor of qualified teachers.

2. To disburse library moneys other than those above men- To disburse tioned, upon, and only upon, the written orders of a sole moneys. trustee or a majority of the trustees, certifying that they are for books actually purchased or contracted for, or for maps, globes, blackboards, or other apparatus for the use of the school, duly authorized by a vote of the district to be purchased with such moneys, and naming the books or the school apparatus, and the prices.

3. In the case of a union free school district, to pay over all topper og er the school movey apportioned thereto, whether for the payment schuols. of teachers' wages, or as library moneys, to the treasurer of such district, upon the order of its board of education.

4. To keep a just and true account of all the school moneys. To keep received and disbursed by him during each year, and to lay the same, with proper vouchers, before the board of town auditors at each annual meeting thereof.

5. To have a bound blank book (the cost of which shall To keep a be a town charge), and to enter therein all bis receipts and disbursements of school moneys, specifying from whom and for what purposes they were received, and to whom and for what purposes they were paid out; and to deliver the book to his successor in office.

6. Within fifteen days after the determination of his office, to render to make out a just and true account of all school moneys account theretofore received by him and of all disbursements thereof, and to deliver the same to the town clerk, to be filed and recorded, and to notify his successor in office of such rendition and filing. 7. So soon as the bond to the county treasurer, by the third Toward his

predecessor. article of the third title of this act required, shall have been given by him and approved by the treasurer, to deliver to his predecessor the treasurer's certificate of these facts, to procure from the town-clerk a copy of his predecessor's account, and to demand and receive from him any and all school moneys remaining in his hands.

accounts.

record.

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