thereon, shall be a fund separate and distinct from the other funds. of the state, to be known as the state literary fund. Const., Art. IX, s. 4; 1901, c. 4, s. 4; 1903, c. 567, s. 1.

4094. Apportionment of income of school fund. The state board of education shall, on the first Monday in August of each and every year, apportion among the several counties of the state all the school funds which may be then in the treasury of the board, and order a warrant for the full apportionment to each county, which apportionment shall be made on the basis of the school population, but no part of the permanent school fund shall be apportioned or distributed, but only the income therefrom. The state auditor shall keep a separate and distinct account of the public school funds, and of the income and interest thereof, and also of such moneys as may be raised by state, county and capitation tax, or otherwise, for school purposes.

1901, c. 4, s. 1.

4095. Apportionment, how paid. Upon the receipt of the requisition of the treasurer of any county, duly approved by the chairman and secretary of the county board of education for the school fund which may have been apportioned to such county, the state board of education shall issue its warrant on the state auditor for the sum due such county, whereupon the auditor shall draw his warrant on the treasurer of the state board of education in favor of such county treasurer for the amount set forth in the warrant of the state board.

1901 c. 4, s.' 2.

4096. Warrants, how drawn and indorsed. The state treasurer shall receive and hold as a special deposit all school funds paid into the treasury, and pay them out only on the warrant of the auditor, issued on the order of the state board of education in favor of a county treasurer, duly endorsed by the county treasurer in whose favor it is drawn, and it shall be the only valid voucher in the hands of the state treasurer for the disbursement of school funds. 1901, c. 4, s. 3.

4097. Annual appropriation for distribution. One hundred thousand dollars is hereby appropriated, annually, out of the state treasury for the benefit of the public schools, to be distributed to the respective counties of the state, per capita as to school population, on the first Monday in January of each year, using the school census of the previous scholastic year as a basis of apportionment. 1901, c. 543, s. 1.

4098. Warrants, how drawn. The superintendent of public instruction shall issue warrants upon the state auditor for the amount due each county under the next preceding section, such warrants to be drawn in favor of the county treasurer of each county to be credited to the general public school fund of the county.

1901, c. 543, s. 2.

4099. Annual appropriation to equalize schools. One hundred thousand dollars, or so much thereof as may be necessary, is hereby appropriated annually out of the state treasury for the purpose of bringing up to the constitutional requirement for a four months' public school term in each school district in the state, those public schools whose terms, after the distribution and application of all other school funds, do not comply with such requirement, to be distributed and applied in the manner hereinafter set forth. The subsequent provisions of this subchapter shall apply only to the distribution of the hundred thousand dollars appropriated under this section, and in the event that such sum shall be insufficient for the purpose specified, then it shall be apportioned by the state board. of education pro rata, or in such manner as that board may deem fair and equitable among the counties applying for aid hereunder.

1901, c. 543, s. 3; 1903, c. 751, s. 3.

4100. Reports required to obtain part of fund to equalize schools. At the January meeting of each year the county board of education of each county shall report to the state superintendent of public instruction the school districts in such county which can not have a four months' term, designating each by number and township, with a statement of funds available for school purposes for each of such districts, funds obtained by special local taxes and balances brought over from preceding fiscal year not to be included in such statement, the census and monthly running expenses thereof, the number of pupils enrolled, the average daily attendance, the salary paid to teachers in such district and such additional facts in regard thereto as may be required by the state superintendent. The county board of education shall likewise report the school census of the entire county, the total school funds available, the total apportionment made at such January meeting and the total amount left unapportioned.

1903. c. 751, s. 4.

4101. State board to fix amount to be paid each school. The state superintendent shall forthwith lay these facts before the state board of education, which shall thereupon, after full investigation, fix and determine the amount which must necessarily be apportioned. to each district to enable it to have a four months' term; but in fix

ing such amount no consideration shall be had of any funds available by reason of special local taxes, and any rural district having funds raised by such local tax shall be entitled to the same appropriation under this subchapter as if there had been no such funds.

1903, c. 751, s. 5.

4102. Statement of apportionment filed with auditor; warrants issued. When such apportionment shall have been so made, an itemized statement thereof shall be filed with the auditor, who shall thereafter, upon the warrant of the state superintendent of public instruction, issue his warrant upon the state treasurer, payable to the county treasurer of each of the respective counties in the sum shown by such itemized statement to have been appropriated to such county. The amount designated as having been apportioned to each district shall be available for that district only and only for the specific purpose of providing a four months' school term.

1903, c. 751, s. 6.

4103. Schools of less than sixty-five excluded, when. No school with a school census of less than sixty-five shall receive any benefit under this subchapter unless the formation and continuance of such district shall have been for good and sufficient reasons, to-wit, sparsity of population or peculiar geographical conditions, such as intervening streams, swamps or mountains, such reasons to be set forth in an affidavit by the chairman of the county board and the county superintendent, and to be approved by the state superintendent of public instruction.

1903, c. 751, s. 7.

4104. What necessary to procure fund for equalizing schools. No appropriation shall be made to any county unless the county superintendent, the chairman of the board of county commissioners and the clerk of the superior court shall make affidavit to the effect that all fines, penalties, forfeitures and other moneys properly belonging to the school fund have been so applied, and that the constitutional limit of taxation has been reached in such county.

1903, c. 751, s. 8.

4105. Teachers' salaries as basis for apportionment. In calculating the necessary monthly expenses of districts applying for aid under this subchapter, not more than the average monthly salary paid white teachers in the state for the preceding year shall be allowed each white teacher, and not more than the average monthly salary paid colored teachers in the state for the preceding year shall be allowed each colored teacher, and no second-grade teacher of either race shall be allowed more than the salary paid second-grade teach

ers of that race in that county. And to any school having more than one teacher only such average salary shall be allowed for every thirtyfive pupils enrolled therein.

1903, c. 751, s. 9.

4106. Excessive appropriations for school-houses exclude from benefits of this subchapter. No appropriation shall be made to any county wherein has been expended or set aside during the fiscal year for the purpose of building school-houses a percentage of the total school fund of such county greater than the following: In counties with a total school fund of five thousand dollars or less, not to exceed twenty per centum thereof; in counties with a total school fund of over five thousand dollars and not more than ten thousand dollars, not to exceed sixteen per centum thereof; in counties with a total school fund of over ten thousand dollars and not more than twenty-five thousand dollars, not to exceed ten per centum thereof; in counties with a total school fund of over twenty-five thousand dollars, not to exceed seven and one-half per centum thereof. Nor shall any appropriation be made under this subchapter to any county if it appear that the requirements of the school law in regard to the apportionment of funds to the various districts have not been complied with in all respects..

1903, c. 751, s. 10.

IX. FUNDS FROM THE COUNTY.

4107. County educational fund for free public schools. All moneys, stocks, bonds and other property belonging to a county school fund, also the net proceeds from sales of estrays, also the clear proceeds of all penalties and forfeitures, and of all fines collected in the several counties for any breach of the penal or military laws of the state, and all moneys which shall be paid by persons as equivalent for exemption from military duties; also the net proceeds of any tax imposed on licenses to retailers of wines, cordials, or spirituous liquors and to auctioneers, shall belong to and remain. in the several counties, and shall be faithfully appropriated for establishing and maintaining free public schools in the several counties as established in pursuance of the constitution. The amount collected in each county shall be reported annually to the state superintendent of public instruction.

Const., Art. IX, s. 5; 1901, c. 4, s. 5.

4108. County officers. file list of fines and penalties with county board of education. The clerks of all state and municipal courts and the clerks or other officials having in custody the records of any city or town in the state shall furnish to the county board of

education of their respective counties, on the first Monday of July and January of each year, a detailed statement of fines, forfeitures and penalties which go to the school fund that have been imposed, or which have accrued.

1901, c. 4, s. 62.

4109. Tax lists to have separate columns for school taxes. The auditor shall include on the form which he furnishes to the board of county commissioners and on which the tax lists are to be made out, separate columns for school poll tax and school property tax. In one of these columns shall be written the total poll tax levied by the state and by the county authorities for schools, and due by the taxpayer. In the other column shall be written the total property tax levied by the state and by the county authorities, and due by the taxpayer.

1901, c. 4, s. 60.

4110. Register of deeds to furnish abstracts of tax lists to county board. The register of deeds shall furnish to the county board of education, as soon as the tax lists are made out, an abstract of such lists, showing in separate columns the total amount of poll tax on such lists, and also the total amount of property tax thereon; and shall furnish such other information from his office as the county board of education may require.

1901, c. 4, s. 61.

4111. Sheriff's liability, civil and criminal, for failure to settle school tax. The sheriff of each county shall pay annually, in money, to the treasurer of the county school fund, on or before the thirtyfirst day of December of each year, the whole amount for school purposes collected by both state and county, less his lawful commission for collecting the same, and such sum as may be allowed on account of insolvents for the current year; and on failing to do so shall be liable to an action on his official bond for his default in such sum as will cover such default, such action to be brought to the next ensuing term of the superior court in the name of the state upon the relation of the board of county commissioners. In making settlement with the treasurer the sheriff or tax collector shall make separate account of insolvents and delinquents allowed, whether on property or capitation tax. The county superintendent shall make copies of the fines and penalties reported by justices of the peace and reported to the clerk of superior court and file the same with the county board.

Code, s. 723; 1901, c. 4, s. 54; 1905, c. 533, s. 20.