of the county, the school corporation from which they attend shall pay their tuition out of its contingent fund. The principal of such high school shall report to the said board of trustees under oath, at the close of each term, the names and number of pupils attending such school during said term, from what school corporation they attended, and the amount of tuition, if any, paid by each, the same to be included in the annual report of the secretary of the board of trustees to the board of supervisors, provided for in section twenty-seven hundred thirty-one of the code, the tuition so paid to be turned over to the treasurer of the board of trustees to be used in paying the expense of said school under the direction of said board. [35 G. A., ch. 241, § 1; 27 G. A., ch. 84, § 4; C. '73, § 1709.]

Sec. 2733-a. Petitions to abolish-election. Whenever citizens of any county having a county high school desire to abolish the same or to dispose of any part of the buildings or property thereof, they may petition the board of supervisors at any regular session thereof in relation thereto, and sections three hundred ninety-seven, three hundred ninety-eight, three hundred ninetynine and four hundred of the code shall apply to and govern the whole matter, including the manner of presenting and determining the sufficiency of such petitions and remonstrances thereto, so far as applicable. If an election is ordered the same shall be held at the time of the general election or at a special election called for that purpose and the proposition shall be submitted and the election conducted in the manner provided in title six of the code. If any proposition as herein provided be legally submitted and adopted, the board of supervisors is hereby empowered to carry the same into effect. [27 G. A., ch. 84, § 5.]

Sec. 1072. County officers-election of county superintendent of schools by convention. That section ten hundred seventy-two of the code be and the same is hereby repealed, and the following enacted in lieu thereof.

There shall be elected in each county, at the general election in nineteen hundred and six, and in each even-numbered year, thereafter an auditor, a treasurer, a clerk of the district court, a sheriff, a recorder of deeds, a county attorney, and a coroner, who shall hold office for the term of two years or until their successors are elected and qualified. On the first Tuesday in April in the year nineteen hundred fifteen, and each third year thereafter, and whenever a vacancy occurs in the office of county superintendent of schools, a convention shall be held at the county seat for the purpose of electing a county superintendent of schools, at which convention each school township, city, town or village independent district and each independent consolidated district in the county shall be entitled to one vote. Each such school corporation shall be represented at the convention by the president of the school board, or in his absence or inability to

act, by some member of such school board, to be selected by the board. It is further provided, however, that where a congressional township is composed in whole or in part of rural independent districts that such rural independent districts shall be entitled to one vote in the convention, which vote shall be cast by such person as may be selected by the presidents of the component rural independent districts within such township at a meeting to be held at such time and place as the county auditor shall fix in the written notice hereinafter provided for. All representatives to such convention shall serve until a county superintendent is elected and qualified. Such conventions shall be called by the county auditor by mailing a written notice to the president and secretary of each school corporation at least ten days prior to the date of such convention and by the publication of such notice in the official newspapers published in the county. The county auditor shall be the secretary of such convention and shall call same to order and submit a list of the school corporations entitled to participate in such conventions. Said convention shall organize by the selection of a chairman and when so organized, shall elect a county superintendent of schools, who shall possess the qualifications required by law and shall hold the office for the term of three years and until his successor is elected and qualified. Such convention may by a majority vote select a committee consisting of five members whose duty shall be to investigate the various candidates for the office of county superintendent and report to said convention at a subsequent day to which the convention may adjourn; or by a three-fourths vote of such convention, said committee may be authorized to elect a county superintendent and file its election with the county auditor, and said person shall be deemed duly elected to such office. There shall also be held one of such conventions on the first Monday of April, 1919, at which there shall be elected six persons outside the membership of such convention, who with the county superintendent, ex officio, shall constitute the county board of education. Such persons shall be reputable citizens of the county, of good educational qualifications and whose term of office shall begin the first day of May, 1919, and continue until their successors are selected and qualified. Three of whom shall be elected for the term of two years and three for the term of five years, and thereafter beginning with the regular convention in 1921, three members shall be elected every three years for the term of six years, and until their successors are selected and qualified. All persons elected or appointed on said board shall qualify on or before ten days following their election or appointment, and at the time of their election or appointment must be citizens of the United States, over twenty-one years of age, and residents of the state for a period of six months, and the county sixty days, prior to their election or appointment, and the members of said board may be of either sex, and not more than one member, other than the county superintendent, shall be from

the same school corporation. Vacancies in said board to be filled by the board until the next regular convention, when such convention shall fill all vacancies, provided, however, if the members of said board be reduced below a quorum a convention shall be called as provided by law, to fill vacancies. A majority of said board shall constitute a quorum for the transaction of business. The members of said board shall take an oath of office as provided by law for all county officers. The members of said board, except the county superintendent, shall serve without pay, but shall be allowed their actual necessary expenses in performing their duties not to exceed forty dollars each, annually, to be audited by the board of supervisors and paid out of the general fund. Meetings of said board shall be held on the second Monday of August and February in each year at the office of the county superintendent, and other meetings on call of the county superintendent, or on written request of any three members filed with the county superintendent. Said board shall perform all duties prescribed by law for the county board of education, and upon all matters referred to them by him shall act as an advisory board to the county superintendent, and shall co-operate with him in formulating plans and regulations for the advancement and welfare of the schools under his supervision. A majority of representatives herein provided shall constitute a quorum, such representatives to receive ten cents per mile one way for the distance necessarily traveled in attending such convention, to be paid from the county treasury. [38 G. A., ch. 302; 35 G. A., ch. 107, § 1; 34 G. A., ch. 24, § 1; 31 G. A., ch. 39; 23 G. A., ch. 37, § 2; 21 G. A., ch. 73, § 1; C. '73, § 589; R., §§ 224, 472-3; C. '51, § 96.]

In effect by publication March 18, 1919.

Sec. 1304. Exemptions. The following classes of property are not to be taxed:

1. The property of the United States and this state, including university, agricultural college and school lands; the property of a county, township, city, town or school district or militia company, when devoted entirely to public use and not held for pecuniary profit; municipal, school, and drainage bonds or certificates hereafter issued by any municipality, school district, drainage district or county within the state of Iowa; public grounds including all places for the burial of the dead, crematoriums, the land on which they are built and appurtenant thereto not exceeding one acre, so long as no dividends or profits are derived therefrom; fire engines and all implements for extinguishing fires, with the grounds used exclusively for their buildings and meetings of the fire companies; no deduction from the assessment of the stock of any bank or trust company shall be permitted because of such bank or trust company holding such bonds and certificates as may be exempted above;

2. All grounds and buildings used for public libraries, including libraries owned and kept up by private individuals, associations or corporations for public use and not for private profit, for cemetery associations and societies, and for literary, scientific, charitable, benevolent, agricultural and religious institutions, and societies devoted solely to the appropriate objects of these institutions, not exceeding one hundred sixty acres in extent, and not leased or otherwise used with a view of pecuniary profit, but all deeds or leases by which such property is held shall be filed for record before the property above described shall be omitted from the assessment; the books, papers and apparatus belonging to the above institutions, used solely for the purposes above contemplated, and the like property of students in any such institution used for their education; moneys and credits belonging exclusively to such institutions, and devoted solely to sustaining them, but not exceeding in amount or income the amount prescribed by their charters or articles of incorporation; real estate to the extent of not to exceed one hundred sixty acres in any civil township, owned by any educational institution of this state as a part of its endowment fund, shall not be taxed. [36 G. A., ch. 97, § 1; 36 G. A., ch. 237, § 1; 35 G. A., ch. 117, § 1; 35 G. A., ch. 116, § 1; 35 G. A., ch. 115, § 1; 34 G. A., ch. 61, § 1; 34 G. A., ch. 62, § 1; 33 G. A., ch. 81, §§ 1 & 2; 32 G. A., ch. 54; 31 G. A., ch. 48; 29 G. A., ch. 56, § 1; 26 G. A., ch. 29; 21 G. A., ch. 97; C. '73, § 797; R., § 711; C. '51, § 455.]

Sec. 2468-k. Fire drills in public schools-exits unlocked bulletin-teachers-penalty. It shall be the duty of the state fire marshal and his deputies to require teachers of public and private schools, in all buildings of more than one story, to have at least one fire drill each month, and to require all teachers of such schools, whether occupying buildings of one or more stories, to keep all doors and exits of their respective rooms and buildings unlocked during school hours. The state fire marshal shall prepare a bulletin upon the causes and dangers of fires, arranged in not less than four divisions or chapters, and under the direction of the executive council shall publish and deliver the same to the public schools throughout the state, and the teachers thereof shall be required to instruct their pupils in at least one lesson each quarter of the school year with reference to the causes and dangers of fires. Any teacher failing to comply with the provisions of this section shall be guilty of a misdemeanor and shall be punishable by a fine of not to exceed ten dollars for each offense. [34 G. A., ch. 128, § 11.]

Sec. 4999-a6. Protection against fire-means of escape. The owners, proprietors and lessees of all buildings, structures or enclosures of three or more stories in height, now constructed or hereafter to be erected, shall provide for and equip said buildings and structures with such protection against fire and means

of escape from such buildings as shall hereafter be set forth in this bill. [30 G. A., ch. 136, § 1; 29 G. A., ch. 150, § 1.]

A two-story school building with a basement five feet above ground will be regarded as a three-story building.

Sec. 4999-a7. Buildings and enclosures-how classified. The buildings, structures and enclosures contemplated in this act shall be classified as follows:

First. Hotels, office buildings or lodging rooms, including boarding houses in which sleeping rooms are kept for rent or hire, of three or more stories in height.

Second. Tenements or boarding houses, of three or more stories in height, occupied by one or more families or aggregating twenty persons or more; provided that a mansard roof or attic, when used for sleeping rooms, shall be counted as one story.

Third. Buildings used as opera houses, theaters or public halls, of a seating capacity exceeding three hundred.

Fourth. Seminaries and colleges, public school buildings, hospitals and asylums, of three or more stories in height.

Fifth. Manufactories, warehouses and buildings of all char-acter of three or more stories in height, not specified in the foregoing sections.

Sixth. Hotels and other buildings which are of strictly fireproof construction. [35 G. A., ch. 305, § 1; 30 G. A., ch. 136, $2; 29 G. A., ch. 150, § 2.]

Sec. 4999-a9. Class of escapes to be supplied-certain classes forbidden-discretionary power of commissioner-stairways. Hotels, lodging houses, tenements, apartment buildings, schools, retail or department stores, seminaries, and college buildings, office buildings, hospitals, asylums, opera houses, theatres, assembly halls and factories required to be equipped by law shall be equipped with escapes of class "A" or class "B". All other buildings and structures required to be equipped with fire escapes shall be equipped with some one or more of said classes of fire escapes. [36 G. A., ch. 302, § 4; 33 G. A., ch. 220, § 1; 30 G. A., ch. 136, $ 4.]

TEACHING OF CITIZENSHIP.

AN ACT requiring the teaching of American citizenship in the public and private schools located in the state of Iowa and providing for an outline of such subjects.

Be It Enacted by the General Assembly of the State of Iowa:

Section 1. All public and private schools located within the state of Iowa shall be required to teach the subject of American citizenship.