lege and are entitled to attend school in any district in the county wherein a school is maintained for colored children, and the school board of the district in which such colored children reside shall reserve a sufficient amount from the teachers' fund of such district to pay the expense thus incurred for such school year; but such colored children shall only be entitled to attend school for the same length of time that other schools of the district in which they reside are maintained, and at the end of the school term the school board of the district in which such children may have attended school shall make out and forward to the school board of the district in which such children reside an account showing the amount due for said colored children, said amount to be equal to the pro rata expense of such attendance, the same to be prorated according to the amount paid for teachers' wages and incidental expenses during such school term; and the school board of the district in which such children reside shall issue an order on the county or township treasurer to transfer said amount to the credit of the teachers' fund of the district in which said children attended school. Any school board neglecting or refusing to comply with the provisions of this section shall be held indvidually responsible for the amount due the district in which said colored children attended school." (Secs. 8002-8004.)

The school reports do not show how much of the school fund was expended for colored schools.

NORTH CAROLINA.

"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 said board, and order a warrant for the full apportionment to each county, which said apportionment shall be made on the basis of the school population." (P. 5, sec. 2535, of Bien. Rep., 1889-90.)

"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 said county, the State board of education shall issue its warrant on the State auditor for the sum due said county, whereupon the said auditor shall draw his warrant on the treasurer of the State board of education in favor of such county treasurer for the amonnt set forth in the warrant of the said State board." (Ibid., p. 6, sec. 2537.)

"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 State auditor, issued on the order of the State board of education in favor of a county treasurer, duly indorsed 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." (P. 6, sec. 2538.)

"The county board of education shall consult the convenience of the white residents in settling the boundaries of districts for the white schools, and of colored residents in settling boundaries for colored schools. The schools of the two races shall be separate; the districts the same in territorial limit or not, according to the convenience of the parties concerned. In cases where there are two sets of districts in a county, they shall be designated as school district number one, two, three, etc., for white schools, or school district number one, two, three, etc., for colored schools, in the county of." (P. 14, sec. 2550.)

"The county board of education of every county shall, on the first Monday of January of each year, apportion among the several districts of the county, designating the amount to each schoolhouse, if more than one in the district, all school funds in the following manner: First, deduct an amount sufficient to defray the general school expenses of the county authorized by law; then apportion two-thirds of the funds to the several districts in proportion to the whole number of children between the ages of six and twenty-one years, and at the same time the remaining one-third shall be apportioned in such manner as to equalize the average length of school terms for the two races as far as may be practicable, without discrimination in favor of or to the prejudice of either race. As soon as the apportionment is made the county board of education shall post a statement at the court-house door showing the amount apportioned to the several districts or schools of the county, and they shall also notify each committee of the amount apportioned to their district and to each school. The board shall also furnish the treasurer of the county board of education a statement of the amounts apportioned to the several districts and schools." (P. 14, sec. 2551.)

"The county treasurer of each county shall receive and disburse all public-school funds." (P. 17, sec. 2554.)

"All orders upon the treasurer of the county board of education for school money for the payment of teachers, and all orders for the purchase of sites for schoolhouses, and for the cost of building, repairing, and furnishing schoolhouses, shall be signed by the school committee of the district in which the school is taught, or in which the site or schoolhouse is situated, and shall be countersigned by the county superin tendent of public instruction, which orders, duly indorsed by the person to whom the

same are payable, shall be the only valid vouchers in the hands of the treasurer of the county board of education, to be paid out of the funds apportioned to the district." (P. 17, sec. 2555.)

"It shall be the duty of the treasurer of the county board of education to keep a book, in which he shall open an account with each public-school district in the county, showing the amount apportioned to said district, distinguishing the moneys due to the white and the colored districts, the date of all payments of school moneys, the name of the person to whom paid and the several amounts. He shall balance the accounts of each district annually, on the thirtieth day of June in each and every year, and shall report by letter or printed circular, within ten days after each apportionment, to each school committee, the amount apportioned to the respective districts for the year, together with the balance which may be due any of the said districts from the preceding year." (P. 18, sec. 2556.)

"Between the ages of six and twenty-one years we had by last census 586,668 children-370,144 white and 216,524 colored. This shows 63 per cent. to be white and 37 per cent. colored, or about five-eighths white and three-eighths colored.

In 1890 we spent for the whites $475,177.63, and for the colored $242,047.77. This shows 66 per cent. of the funds spent for the whites and 34 per cent. for the colored. The average amount on each child throughout the State is $1.22, and on the total population only 44 cents." (Supt.'s Rep., 1890, p. XLVII.)

The expenditures above named include the sums received for poll taxes, local taxes, etc., some of which are not required to be distributed according to the regulations mentioned.

Of the amount apportioned to the schools, the white schools received $357,439.33, and the colored schools received $175,829.43; this gives 97 cents for each white child and 81 cents for each colored child. (P. 87.)

The amount received from poll taxes forms part of the State fund and is distributed in like manner.

In 1888-89 the total school expenditures for white and colored children of funds received from all sources, State and local, omitting cost of supervision and treasurer's commissions were as follows:

The amount therefore expended for each of the 363,982 white children was 88 cents, and the amount expended for each of the 216,837 colored children was 74 cents.

SOUTH CAROLINA.

"He [county school commissioner] shall annually, on the first day of February, or as soon as practicable thereafter, apportion the income of the county school fund among the several school districts of his county in proportion to the average number of pupils attending the free public schools in each district, and he shall certify such apportionment to the county treasurer." (P. 12, sec. 1002 of Sch. L's, 1889; also p. 19, sec. 1015.)

"The several county treasurers shall retain all the poll tax collected in their respective counties, and it is hereby made the duty of the said county treasurers in collecting the poll tax to keep an account of the exact amount of said tax collected in each school district in his county, and the city of Charleston shall, for the purposes of this section, be deemed a school district, and the county treasurer shall pay over to the city board of school commissioners the amount of poll tax collected in said city, and the poll tax collected therein shall be expended for school purposes in the school district from which it was collected." (P. 22, sec. 1021.)

"It shall be the duty of each county treasurer to report monthly, on the fifteenth day of each month, to the county school commissioner of his county, the amount of collections and disbursements made by him for the month on account of poll tax and all other school funds." (Sec. 1022.)

"The board of trustees in each school district shall take the management and control of the local educational interests of the same, subject to the supervision of the county board of examiners, and shall visit each school at least once in every school term." (P. 17, sec. 1010.)

The school reports for the years 1888 to 1890 do not show the amounts paid to white and colored schools separately.

TENNESSEE.

"All moneys in the treasury of the State for the annual support of her schools on the first Monday in October and April of every year shall be apportioned by the comptroller among the several counties according to their scholastic population as reported to him by the State superintendent. He shall give immediate notice of such apportionment to the county trustee of each county, and shall give notice in some newspaper at the seat of government of the amount apportioned to each county. He shall issue his warrant on the treasurer in favor of the county trustee of each county for the amount apportioned to such county and transmit the warrant to such trustee.' (P. 17, sec. 42 of Sch. L's, 1889.)

"When the money derived from the school fund and taxes imposed by the State on the counties shall not be sufficient to keep up a public school for five months in the year in the school districts in the county, the county courts shall levy an additional tax sufficient for this purpose, or shall submit the proposition to a vote of the people, and may levy a tax to prolong the schools beyond the five months, said tax to be levied on all property, polls, and privileges liable to taxation, but shall not exceed the entire State tax."

"Taxes so levied by the county shall be collected in the same manner as other county taxes, and shall be paid over to the county trustee for distribution among the school districts of the county according to their scholastic population." (P. 17, secs. 39, 40.)

"Every male inhabitant in the State subject thereto shall pay a poll tax of one dollar for the support of the public schools, which shall be collected as other taxes are, and paid over to the county trustee in the county where collected, and distributed therein to each school district according to scholastic population." (P. 16, sec. 36.)

"A tax of one and one-half mills on the dollar shall be, and is hereby, annually assessed upon all property subject to taxation, for the support of the public schools, which shall be collected as other taxes are, and paid over to the county trustee in the county where collected, and distributed therein to each school district according to scholastic population." (P. 16, sec. 38.)

It is the duty of the district directors "to use the school fund apportioned to their district, derived from donations or other sources, in such manner as will promote the interest of public schools in their respective districts." (Sec. 5, p. 10.)

"To keep separate and apart schools for white and colored children." (Sec. 9.) "The public schools shall be free to all persons between the ages of six and twentyone years residing within the school district, and in special cases those children residing in different districts may be educated in schools under such regulations as may be prescribed by the directors of the district interested: Provided, That white and colored persons shall not be taught in the same school, but in separate schools, under the same general regulations as to management, usefulness, and efficiency." (P. 14, sec. 30.)

The school reports for the years 1887 to 1889 do not show the amounts apportioned to white and colored schools separately.

TEXAS.

"Separate schools shall be provided for the white and colored children, and impartial provision shall be made for both." (P. 4, sec. 7 of Sch. L's, 1889.)

"All available public-school funds of this State shall be appropriated in each county for the education alike of white and colored children, and each race shall receive its just pro rata according to scholastic census." (P. 7, sec. 3.)

"The State board of education shall, on or before the fifteenth day of July of each year, make an apportionment of the available school fund among the several counties of the State, and to the several cities and towns constituting separate school organizations, according to the scholastic population of each, and the State superintendent shall deliver an abstract of such apportionment to the comptroller and to each county judge and mayor of each city or town that has control of the public schools, a statement of the amount apportioned to their county, city, or town, as the case may be, and he shall issue to the county treasurer of each county, and to the city treasurer of any city or town having control of the public school, a certificate for the amount of the available school fund so apportioned to each county, city, or town, which certificate shall be signed by the governor as president of the board of education, countersigned by the comptroller of public accounts, and attested by the secretary." (P. 10, sec. 3.)

"The State treasurer shall receive and hold as a special deposit all moneys belonging to the available school fund and keep an account of the several sources from which they accrue. He shall open and keep an account with every county, city, or town in the State to which the board of education issues a certificate, (showing them

to be entitled to receive any portion of the available free-school fund), wherein he shall credit each such county, city, or town with the amount apportioned to them by such certificate, and duplicates of all such certificates shall be furnished the State treasurer at the time of the issuance thereof by the board of education." (P. 11, sec. 3.)

"The treasurers of the several counties shall be treasurers of the available public free-school fund for their respective counties." (P. 14, sec. 7.)

"The county judge, upon the receipt of the certificate issued by the board of education for the State fund belonging to his county, shall add thereto the county fund, if any, and deduct the amount estimated as his compensation and the commission of the treasurer and any other lawful expenses against said funds, and shall apportion the remainder to the several school districts or communities as per scholastic census." (P. 14, sec. 6.)

"Trustees shall make contracts with teachers, and in making them shall base their contract with the teachers on the basis of the number of pupils within scholastic age registered in the community: Provided, however, That should the attendance fall below thirty-three and one-third per cent. of the registered pupils in such community, the trustees thereof may discontinue the school.

"Trustees in making contracts with teachers shall determine the salary to be allowed, or wages to be paid, upon the following rates of tuition: To teachers holding a first-class certificate, not more than two dollars and fifty cents; to those holding a second-class certificate, not more than two dollars; and to such as hold a thirdclass certificate, not more than one dollar and fifty cents per month per capita shall be allowed for pupils within the scholastic age." (P. 21, secs. 5, 6.)

"School trustees shall determine how many schools shall be maintained in their respective school districts or communities, and at what points they shall be located; they shall determine when the schools shall be opened and when closed; they shall contract with teachers and manage and supervise the schools, subject to the rules and regulations of the county judge and State superintendent." (P. 22, sec. 7.) "White and colored children shall not be taught in the same schools, but the colored children shall receive the benefit, as far as practicable, of the public-school fund, and the funds set aside in any district or community for colored children shall not be used for the education of white children, nor shall the public-school fund set aside in any district or community for white children be used for the education of colored children." (P. 23, sec. 12.)

Separate communities may be formed for the education of colored children; in which case the apportionment of school funds to such communities is made directly by the county judge. (See p. 19, sec. 4.)

The school reports for the years 1886-88 do not show the amounts used for white and colored schools separately.

VIRGINIA.

The superintendent of public instruction "shall annually, and as often besides as he may deem necessary, prepare a scheme for apportioning the money appropriated by the State for public free-school purposes among the several counties and cities, on the basis of the number of children between the ages of five and twenty-one years in each school district, as ascertained from the census of the previous year, or in default of that, from the latest and best official authority accessible to him. This scheme shall be accompanied by summaries of the data on which the same is founded, and when approved by the board of education a copy thereof and of the summaries aforesaid shall be furnished to the second auditor, to each county superintendent of schools, and to each county treasurer." (Sch. L's, 1883, p. 36, sec. 30.)

The county superintendent shall "prepare annually, and at such other times as may be necessary, under direction from the superintendent of public instruction, a scheme for apportioning the State and county school funds among the school districts within each county under his supervision, a copy of which scheme shall be furnished to the county treasurer and to the clerk of each school district, and also to the editor of each newspaper which may be published within the county." (Sec. 39.)

"The public free schools shall be free to all persons between the ages of five and twenty-one years residing within the school district: * ** Provided, That white and colored persons shall not be taught in the same school, but in separate schools, under the same general regulations as to management, usefulness, and efficiency; and any violation of these regulations which will impair the efficiency of the schools, or any discrimination in the pay of teachers in the same grade of schools in any school district, shall be deemed sufficient cause for the removal of the county school superintendent by the board of education." (P. 52, sec. 105.)

"In due time before the opening of schools in the next school year it shall be the duty of each district school board to determine by specified boundaries what shall be the area to be attached to each school-house for whites and to each school-house for

blacks. These areas shall be called subdistricts, and their boundaries may be changed, from time to time, at the discretion of the district board. The subdistricts for the whites shall be numbered with cardinal numbers, and the subdistricts for the blacks shall be lettered with capital letters. A full record of the subdistricting shall be made in the record book of the district." (Sec. 151.)

In cases where subdistricts have been made to include territory which before belonged to other districts, either in or out of the county, it shall be the duty of the clerk of the board of district school trustees, as soon as may be after the subdistricting shall have been completed and before any apportionment of school money shall have been made, to take a census, in the usual form, of the school population in any such addition of territory. One copy of such census shall be furnished to the board of trustees of the district to which the territory has been added, and another to the board of trustees of the district from which the territory has been taken; and after the correctness of the census shall have been established, due report thereof shall be made to the county superintendent or superintendents concerned, and also to the superintendent of public instruction in cases where the school population of counties is affected; and thereafter all apportionments of school money shall be made in accordance with the results thus obtained." (Sec. 156.)

"All school moneys to be disbursed in any county shall be received, kept, and disbursed by the county treasurer thereof, subject to similar responsibility as in case of other funds by law committed to him." (Sec. 130.)

The Virginia school reports do not show the appropriations for white and colored schools separately.

WEST VIRGINIA.

The general school fund "shall be distributed to the several counties in the State in proportion to the number of youth therein, according to the latest enumeration made for school purposes." (Sch. L's, 1883, p. 37, sec. 60.)

"It shall be the duty of the auditor, on or before the tenth day of June, in each year, to ascertain the amount which is distributable among the several counties as aforesaid, and notify the State superintendent of free schools thereof, who shall thereupon ascertain the proper share of each county, and notify the auditor and each county superintendent; also the amount deducted by the auditor from the share of his county on account of salary paid the county superintendent, as required by section fifty-four, which amount the county superintendent shall also deduct from the share of his county before making his distribution of the same among the several districts thereof. Upon receiving such notice the county superintendent shall ascertain the proper share of each district and independent school district of his county, according to the number of youths therein, and give notice to the board of education of each district and independent school district in the county of the amount of general school fund due each, respectively, and that the same can not be drawn by them until they have made the levy required by the fortieth section of this chapter." (Sec. 61.)

"The boards of education of the several districts shall hold their first meeting for each school year on the first Monday in July. At this meeting they shall determine the number of months the school shall be held in the district, the number of teachers that may be employed in the several subdistricts, and fix the salaries that shall be paid to the teachers. In determining the salaries they shall have regard to the grade of teachers' certificates, fixing to each grade the salary that shall be paid to teachers of said grades in the several subdistricts." (Sec. 6.)

The attorney-general held that the above section requires that all the teachers in any district holding certificates of the same grade must be paid the same salary. (See p. 57.)

"White and colored persons shall not be taught in the same school; but to afford to colored children the benefits of a free-school education, it shall be the duty of the trustees of every subdistrict to establish therein one or more primary schools for colored persons between the ages of six and twenty-one years whenever the number of such persons residing therein, and between the ages aforesaid, exceeds fifteen, according to the enumeration made for school purposes. The trustees of two or more snbdistricts, whether in the same or adjoining districts or counties, may, by agreement with each other, join in establishing a primary school for colored children residing in said subdistricts, and such school so established shall be subject to the same regulations as are provided for the schools for white children in section twelve of this chapter.

"Whenever, in any school district, the benefit of a free-school education is not secured to the colored children residing therein, in the manner mentioned in the preceding section, the fund applicable to the support of free schools in such subdistrict, whether received from the State or local taxation, shall be divided by the board of education in the proportion which the number of colored children bears to the number of white children therein, according to the latest enumeration made for school purposes; and the share of the former shall be set apart for the education of colored