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and exclusive of Saturdays. No Saturday shall be counted as part of said 160 days of school and no school shall be in session on a legal holiday, except Washington's birthday and Lincoln's birthday. A deficiency not exceeding three weeks during any school year caused by a teacher's attendance upon a teachers institute within a county shall be excused by the Superintendent of Public Instruction.

$7 Having so apportioned and distributed the said district quota as specified in section 6 of this act, the Superintendent shall apportion the remainder of said state school moneys, and also the library moneys separately, among the counties of the state, according to their respective population, excluding Indians residing on their reservation, as the same shall appear from the last preceding state or United States census; but as to counties in which are situated cities having special school acts, he shall apportion to each city the part to which it shall so appear entitled, and to the residue of the county the part to which it shall appear to be so entitled. If the census according to which the apportionment shall be made does not show the sum of the population of any county or city, the Superintendent shall, by the best evidence he can procure, ascertain and determine the population of such county or city at the time the census was taken, and make his apportionment accordingly.

$8 Whenever any school district shall have been excluded from participation in any apportionment made by the Superintendent, or by the school commissioners, by reason of its having omitted to make any report required by law, or to comply with any other provision of law, or with any rule or regulation made by the Superintendent under the authority of law, and it shall be shown to the Superintendent that such omission was accidental or excusable, he may, upon the application of such district, make to it an equitable allowance; and if the apportionment was made by himself, cause it to be paid out of the contingent fund; and, if the apportionment was made by the commissioners, direct them to apportion such allowance to it, at their next annual apportionment, in addition to any apportionment to which it may then be entitled. And the Superintendent may, in his discretion, upon the recommendation of the school commissioner having jurisdiction over the district in default, direct that the money so equitably apportioned shall be paid in satisfaction of teacher's wages earned by a teacher not qualified in accordance with the provisions of the law as herein

after set forth. ion of $9 If money to which it is not entitled, or a larger sum than it neys appro- is entitled to, shall be apportioned to any county, or part of a

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county, or school district, and it shall not have been so distributed or apportioned among the districts, or expended, as to make it impracticable so to do, the Superintendent may reclaim such money or excess, by directing any officer in whose hands it may be to pay it into the state treasury, to the credit of the free school fund; and the State Treasurer's receipt, countersigned by the Superintendent, shall be his only voucher; but if it be impracticable so to reclaim such money or excess, then the Superintendent shall Deductions deduct it from the portions of such county, part of a county or dis-apportionme trict in his next annual apportionment, and distribute the sum thus deducted equitably among the counties and parts of counties, or among the school districts in the state entitled to participate in such apportionment, according to the basis of apportionmen' in which such excess occurred.

$10 If a less sum than it is entitled to shall have been ap por- Supplementioned by the Superintendent to any county, part of a county or tionment for school district, the Superintendent may make a supplementary apportionment to it, of such a sum as shall make up the deficiency, and the same shall be paid out of the contingent fund, if sufficient, and if not, then the Superintendent shall make up such deficiency in his next annual apportionment.

$11 As soon as possible after the making of any annual or general Certification apportionment, the Superintendent shall certify it to the county ment clerk, county treasurer, school commissioners and city treasurer or chamberlain, in every county in the state; and if it be a supplemental apportionment, then to the county clerk, county treasurer and school commissioners of the county in which the schoolhouse of the district concerned is situate.

1812 The moneys so annually apportioned by the Superintend- Moneys, pay ent, shall be payable between the ist day of April and the first day of 15th day of May next after the apportionment, to the treasurers of May of the several counties and the chamberlain of the city of New York, respectively; and the said treasurers and the chamberlain shall apply for and receive the same as soon as payable.

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April and 15

ARTICLE 2 Of the apportionment of the state school moneys, and of other school moneys by the school commissioners, and their payment to the supervisors $13 The school commissioner, or commissioners of each county, Annual apps

tionment by shall proceed, at the county seat, on the third Tuesday of March, commissione

As amended by section 1, chapter 166, laws of 1904.


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in each year, to ascertain, apportion and divide the state and other school moneys as follows:

1 They shall set apart any library moneys apportioned by the

Superintendent. te moneys 2 From the other moneys apportioned to the county, they shall

set apart and credit to each 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 hands 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 accruing from any other source, for the benefit of schools and of the town or towns, 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 library moneys to the school districts, and parts of school districts, joint with parts in any city or in any

adjoining county, which shall be entitled to participate therein, sis of appor- as follows: To each of said districts an amount equal to that which

shall have been raised in said district for library purposes, either by tax or otherwise, and if the aggregate amount so raised in the districts within the county shall exceed the sum apportioned to the county, the said districts, respectively, shall be entitled to participate in such apportionment pro rata to the total amount apportioned to the county.

16 They shall apportion all of such remaining unapportioned moneys in the like manner and upon the same basis among such

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school districts and parts of districts in proportion to the aggregate number of days of attendance of the pupils resident therein, between the ages of 5 and 18 years, at their respective schools during the last preceding school year, and also such children residing therein over 4 years of age who shall have attended any free kindergarten school legally established. The aggregate Attendance number of days in attendance of the pupils is to be ascertained tained from the records thereof, kept by the teachers as hereinafter prescribed, by adding together the whole number of days' attendance of each and every pupil in the district, or part of a district.

7 They shall then set apart the money so set apart and appor- Moneys set portioned to each district, the schoolhouse of which is therein; districts and to each part of a joint district therein the schoolhouse of which is located in a city or in a town in an adjacent county. 8 They shall sign, in duplicate, a certificate, showing the amounts Certificate

of apportic apportioned and set apart to each school district and part of a ment" district, and the towns in which they are situated, and shall designate therein the source from which each item was derived; and shall forthwith deliver one of said duplicates to the treasurer of the county and transmit the other to the Superintendent of Public Instruction.

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

$14 If, in their apportionment, through any error of the com- Correction missioners, any district shall have apportioned to it a larger or portionme a less share of the moneys than it is entitled to receive, the commissioners may, in their next annual apportionment, with the approval of the Superintendent, correct the error by equitably adding to or deducting from the share of such district.

$15 No district or part of a district shall be entitled to any Districts portion of such school moneys on such apportionment unless the entitled to report of the trustees for the preceding school year shall 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 6 of this title, entitle it to a distributive share under the apportionment of the Superintendent. • $16 On receiving the certificate of the commissioners, each Filing of supervisor shall forthwith make a copy thereof for his own use, and deposit the original in the office of the clerk of his town; and Payments the moneys so apportioned to his town shall be paid to him im- supervisor







lond of apervisors

mediately on his compliance with the requirements of the fol

lowing section, but not before. upervisor's $17 Immediately on receiving the commissioners' certificate of

apportionment, the county treasurer shall require of 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 the town, and of any such moneys unaccounted for by his predecessors, conditioned for the faithful disbursement, safekeeping 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 broken the county treasurer shall sue the bond in his own name, in behalf of the town, and the money recovered shall be paid over to the successor of the supervisor in default, such

successor having first given security as aforesaid. Whenever fill vacancy the office of a supervisor shall become vacant, by reason of the

expiration of his term of service or otherwise, the county treasurer shall require the person elected or appointed to fill such vacancy to execute a bond, with two or more sureties, to be approved by the treasurer, in the penalty of at least double the sum of the school moneys remaining in the hands of the old supervisor, when the office became vacant, conditioned for the faithful disbursement and safe-keeping of and accounting for such moneys. But the execution of this bond shall not relieve the supervisor from the duty of executing the bond first above mentioned.

$18 The refusal of a supervisor to give such security shall be Y a misdemeanor, and any fine imposed on his conviction thereof oneys, how shall be for the benefit of the common schools 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.

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Of trusts for the benefit of common schools, and of town school funds,

fines, penalties and other moneys held or given for their benefit.
$19 Real and personal estate may be granted, conveyed,
devised, bequeathed and given in trust and in perpetuity or other-

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