practicable, after the receipts of the same or any portion thereof; provided, that before making such apportionments he shall set aside so much of said county fund as the board of county commissioners shall order for the payment of the compensation of the county superintendent, members of the board of examiners, and the expenses of the county institute, and contingent expenses of the county superintendent's office; and provided further, that no part of either of said funds shall be used otherwise than for payment of teachers, except as otherwise provided in this section. The county superintendent shall file a duplicate of such apportionment with the county auditor. ['96, p. 489; '97, p. 135.

State superintendent to apportion school fund, ? 1775.

1868. School must be maintained for twenty weeks. No school district shall receive any apportionment of school moneys unless such district shall have maintained a school therein for at least twenty weeks during the next preceding school year, and the number of children of school age in any district not maintaining school for twenty consecutive weeks during the year next preceding shall be subtracted from the total school population of the county before the apportionment is made, but any new district formed by the division of an old one is entitled to its apportionment when school has been maintained in the old district before division, or in the new district after division, or in both, at least twenty weeks in all; provided, that when by reason of fire, flood, or other like uncontrollable causes, school has not been maintained the length of time required by this section, the district may still draw its apportionment. ['96, p. 489; '97. pp. 135-6.

1869. New district to receive its proportion. Any newly organized school district shall be entitled to its proportion of the state and county fund which shall have been apportioned to the district or districts from which it was created. ['96, pp. 489-90; '97, p. 136.

1870. Small school may be closed. When the average attendance in any school district for twenty consecutive weeks in any school year falls below eight pupils, except for reasons mentioned in section eighteen hundred and sixty-eight, the county superintendent is hereby authorized to close said school. ['96, p. 490; '97, p. 136.

CHAPTER 12.

SPECIAL SCHOOL TAX.

1871. Special tax to purchase site, erect building, etc. Notice. When it is necessary to raise funds to purchase a school site or improve the same, or to purchase, build, rent, repair, or furnish schoolhouses or redeem outstanding bonds, or for payment of teachers' salaries or for current expenses, a tax may be voted, in any sum not to exceed two per cent of all taxable property in the district, at a meeting called for that purpose in the manner provided in chapter five of this title. When a tax shall have been voted for school purposes at any meeting provided for in this title, the trustees shall file with the county superintendent and the county clerk, within ten days after such meeting, a copy of the notice calling such meeting and a copy of the minutes thereof, which shall be kept on file by the said superintendent and clerk, subject to inspection by any person. ['96, p. 491*; '97, p. 136.

1872. Id. Voting. Certification and collection. All school taxes voted by the trustees or by a special meeting called for that purpose, shall be computed from the valuations of the next succeeding county assessment roll, and shall be voted on or before the first day of May of any year, and within twenty

days thereafter the board shall make certified returns of the per cent of the taxes so voted to the county auditor and the county assessor, who shall acknowledge receipt of same. The county assessor shall assess for such special tax, at the time and in the manner provided by law for assessing state and county taxes, and shall give to the district school taxpayers similar notices to those which are required by law to be given to taxpayers of state and county taxes. The officer charged with the collection of special school taxes shall pay over the same to the treasurer of the school district in which the same are collected, making payments of the sums collected, at the end of each calendar month. On the thirty-first day of December, after receiving the tax roll, he shall complete the payment of all the school district taxes borne upon such roll. ['96, pp. 491-2*; 97, pp. 136-7.

A statute which authorizes the diversion of a portion of the funds raised by taxation in one dis

trict to another purpose, is invalid. Bromley v. Reynolds, 2 U. 525.

1873. Id. Equalization by county commissioners. At the time of computing the county and state tax, the county auditor shall compute the district school taxes that have been voted. The board of county commissioners shall sit as a board of equalization of district school taxes, and shall equalize the same at the time and in the manner provided by law for equalizing state and county taxes. On completion of the tax roll, the county auditor shall certify to the board of trustees of each school district the amount of the district school taxes assessed on the property thereof. ['96, p. 492; '97, p. 137.

1874. School taxes levied and collected as other taxes. Lien. All school taxes levied and assessed under the provisions of this title, shall become due and delinquent at the same time, and be assessed and collected by the same officers and in the same manner and shall attach to and become a lien on the real and personal property assessed at the same time as state and county taxes. ['96, p. 492; '97, p. 137.

CHAPTER 13.

CREATING INDEBTEDNESS.

1875. Debt not to exceed current taxes without vote of people. Any school district or any board of education of a city of the first or of the second class may create indebtedness for the maintenance of the schools within such district or city not in excess of the taxes for the current school year; and any such school district or board of education may create indebtedness for the purpose of purchasing school sites and erecting school buildings not in excess of any tax that may have been lawfully imposed for such purposes, and prior to the collection thereof; but no debt in excess of the school taxes for the current year shall be created by any school district in any county, or by the board of education of any city of the first or of the second class in this state, unless the proposition to create such debt shall have been submitted to a vote of such qualified electors as shall have paid a property tax therein during the twelve calendar months next preceding such election, and a majority of those voting thereon shall have voted in favor of incurring such debt. The election provided for in this section shall be held, conducted, and returns made, as provided in section nineteen hundred and forty-one. ['96, p. 497*; '97, p. 141.

Limitation on creating indebtedness, Con. art. 14, secs. 3, 4.

1876. Additional indebtedness to maintain schools, how authorized. Whenever debts equal to the school taxes for the current year shall have been created by any school district in this state, or by the board of education of any city of the first or of the second class in this state, thereby rendering it necessary to create and incur additional indebtedness in order to maintain and support

the schools of any such school district, or the schools controlled by any such board of education, for the current year or any part thereof, then the trustees of any such school district, or any such board of education, as the case may be, may cause the proposition to incur and create such additional indebtedness to be submitted to a vote of such qualified electors as shall have paid a property tax in any such school district or city in the year preceding such election. ['97, p. 25.

District school bonds, election, 1882. City school bonds, election, 1940.

1877. Id. Election in city, how called. Notice. Judges. The election provided for in the preceding section, when held in a city of the first or of the second class, shall be called by publishing a notice, signed by the president and clerk of the board of education, in a newspaper published in the city, for not less than ten days, and by posting said notice at the polling places in each municipal ward of the city for the same length of time next preceding said election. The board of education, before any notice is published or posted, shall appoint three electors in each municipal ward to conduct the elections herein provided for, who shall take and subscribe an oath of office, and who shall make returns thereof to the board, as herein provided. Such notice shall specify: 1. The time and place of holding such election.

2. The names of the judges at each polling place to conduct such election. 3. The hours during which the polls shall remain open.

4.

The amount of indebtedness which the board proposes to incur or create, and for what purposes. ['97, pp. 25–6.

1878. Id. In other districts. The election provided for in section eighteen hundred and seventy-six, when held in any school district other than a city of the first or second class, shall be called by publishing a notice, signed by the chairman and clerk of the board of trustees of such district, in a newspaper published in the county in which such district is situated, for not less than ten days and by posting said notice in three conspicuous places in the district for the same length of time preceding said election. If no newspaper be published in said county then by such posting of notices only. The board of trustees of such district, before any notice is published or posted, shall appoint three electors to conduct the elections herein provided for, who shall take and subscribe an oath of office, and who shall make returns thereof to the board as herein provided. Such notice shall specify:

1.

The time and place of holding such election.

2. The names of the judges of election to conduct such election.

3. The hours during which the polls shall remain open.

The amount of indebtedness which the board proposes to incur or create,

and for what purposes. ['97, p. 26.

1879. Ballot. The ballot used at such election shall be furnished by the board of education or by the trustees, as the case may be, and shall express upon its face the propositions which the board, or the trustees, desire to submit to the taxpayers. ['97, p. 26.

1880. Who entitled to vote at such election. Challenges. Every registered voter residing in any ward of any such city, or residing in any school district, in which an election is held for the purpose of determining the question of creating and incurring additional indebtedness in such district or city, and which voter shall have paid a property tax in such district or city in the year preceding such election, shall be entitled to vote at any such election. Challenges for cause by any qualified voter shall be allowed on such election, and promptly decided by the judges conducting the same. ['97, pp. 26-7.

1881. Canvass of vote. Result. Immediately after the closing of the polls, the persons appointed to conduct the election shall proceed to count and canvass the ballots at such election and make returns thereof to the board of education or the board of trustees, as the case may be, and said board of educa

tion, or said trustees, as the case may be, shall, within five days after said election, meet and canvass said returns, and if a majority of the ballots cast at said election are in favor of incurring and creating such additional indebtedness, then the board of education or the trustees, as the case may be, shall cause an entry of that fact to be entered upon the minutes of said board or of said trustees; and thereupon said board of education or said trustees, as the case may be, shall be authorized and directed to incur and create such additional indebtedness as shall be necessary to support and maintain the schools of any such school district or the schools controlled by any such board of education, for the current year or any part thereof, not exceeding the amount mentioned in the notice calling such election. ['97, p. 27.

CHAPTER 14.

DISTRICT SCHOOL BONDS.

1882. Trustees may issue bonds, when. Whenever a duly organized school district in any county in this state, at any regular or special meeting called and held for the purpose, shall determine by a majority vote to issue school district bonds for the purpose of building and furnishing schoolhouses, purchasing grounds on which to locate the same, or to fund or refund any outside indebtedness, the trustees may issue such bonds in accordance with the provisions hereof. ['96, p. 493; '97, p. 137.

City school bonds, election, ? 1940. Election to incur additional indebtedness, ? 1876.

1883. Election for bonds. Notice. Before the question of issuing bonds shall be submitted to vote in any school district, the trustees shall call a meeting of the voters of such district, qualified under chapter five of this title, by notices, to be posted in at least five public and conspicuous places in said district, not less than twenty days before such meeting. Said notices shall state the time and place of meeting, the amount of bonds proposed to be issued and for what purpose, and the time in which they shall be made payable. The voting at such meeting shall be by ballot. All ballots deposited in favor of issuing bonds shall have thereon the words "Bonds, yes," and those opposed thereto shall have thereon the words "Bonds, no." If a majority of the votes cast shall be in favor of issuing bonds, the trustees shall forthwith proceed to issue bonds in accordance with the vote; but if less than a majority of the votes cast are in favor of issuing bonds, there shall be no further action on the question for one year thereafter. ['96, pp. 493-4; '97, pp. 137–8.

1884. Denomination of bonds. Interest. Limitation of bonded indebtedness. The denomination of the bonds which may be issued under the provisions of this chapter shall be fifty dollars or some multiple of fifty, not exceeding one thousand dollars, and shall bear interest at the rate of not exceeding six per cent per annum, payable semi-annually in accordance with interest coupons which shall be attached to said bonds. No greater amount than three thousand dollars can be issued for one schoolhouse, except in districts of more than five hundred inhabitants, and in such districts the amount shall not exceed two per cent of its assessed valuation, and such bonds shall be made payable not more than twenty years from their date. The trustees may reserve the right to redeem such bonds or any of them at any time after five years from their issue. ['96, p. 494; '97, p. 138.

1885. Statement to county auditor. Form of bonds. Registration. Whenever any school district has voted to issue bonds, the trustees of such district shall immediately file with the county auditor in which the school district is situated a certified copy of the order of the trustees authorizing such

meeting to be called and held, and also certified copies of the notices posted calling such meeting, together with an affidavit showing when and where said notices were posted and that they were posted as required by law and the order of the trustees. The trustees shall also file with said auditor a statement showing the number of inhabitants and value of taxable property in the district, and that the amount of bonds proposed to be issued does not exceed the proper per cent of the value of taxable property in the district, which statement shall be subscribed and sworn to by the trustees. The statement shall also bear the indorsement of the county superintendent of district schools, that the meeting was lawfully called and held, and the voting of the qualified taxpayers, the canvass of votes cast, and all matters in relation to the proposed issue of bonds in said school district were lawfully conducted, and that such bonds may be lawfully issued. Whenever any bonds are issued under the provisions of this chapter, they shall be lithographed or printed on bond paper, and shall state upon their face the date of their issue, the amount of the bond, to whom and for what purpose issued, the time and place of payment, and the rate of interest to be paid. They shall have printed upon the margin the words "Authorized by act of the legislature of the state of Utah, A. D. eighteen hundred and ninety-seven," and upon the back of the bonds shall be printed a certificate signed by the county auditor in substantially the following form: "I certify that the within bond is issued in accordance with law, and is within the debt limit permitted by the statutes of the state of Utah, and in accordance with a vote of the qualified taxpayers of school district of county, state of Utah, at a regular (or special) meeting held on the day of A. D. - to issue bonds to the amount of dollars." They shall be signed by the chairman and the clerk of the board of trustees of the school district and shall be registered and numbered in a book to be kept by the clerk for that purpose, in which shall be entered the number, date, denomination, name of the person to whom issued, and the date when the same shall become due. ['96, pp. 494-5*; '97, pp. 138-9.

1886. Tax levy for interest on bonds and sinking fund. In addition to the amount elsewhere authorized to be levied under the provisions of this title, there shall be levied by the trustees and certified to the county treasurer annually prior to July first, on the taxable property of the school district so issuing bonds, and assessed and collected as other taxes are assessed and collected, a sum not exceeding two and a half mills on the dollar of the assessed valuation of said district, sufficient to pay the interest on such bonded indebtedness, and after five years, in like manner, a further annual tax not to exceed two mills on the dollar, for a sinking fund, to be used in payment of such bonds when they become due, and for no other purpose. Whenever there may be sufficient funds on hand, the trustees may, however, purchase any of its outstanding bonds at the lowest market price, and pay for the same out of the sinking fund, or out of any fund created by special tax for such purpose. ['96, p. 495*; '97, p. 140.

1887. Sale of bonds. Proceeds. Whenever any bonds are issued under the provisions of this chapter, the trustees shall have authority to negotiate and sell such bonds for not less than their par value unless the state superintendent, upon satisfactory evidence that the bonds cannot be sold for par, shall consent in writing to a sale below par. The proceeds shall be used exclusively for the purposes for which the said bonds were issued. ['96, pp. 495-6*; '97, p. 140.

1888. Bonds a lien. Refusal of trustees to levy tax. Bonds issued under the provisions of this chapter shall be a lien upon the taxable property in the school district issuing them, and when any trustees neglect or refuse to levy a tax in accordance with law to meet outstanding bonds or the interest thereon. the board of county commissioners shall levy such tax, and when collected, apply it to the payment of such bonds and the interest due thereon. ['96, p. 496; 97.

p. 140.