the amounts which are to be placed to the credit of each district, and notify the clerk of each district of the amount placed to the credit of his district.

SEC. 31. It is hereby made the duty of the county treasurer of each county, to keep a separate account with each school district in the county; to place to the credit of each, the amount of money certified to by the county superintendent as provided in this Act, and to pay over the money on legally drawn warrants or orders of the district officers entitled to draw the same: Provided, That if the county superintendent shall notify the county treasurer in writing, that there has been a failure upon the part of any board of trustees to comply with the law, and that said money shall be withheld from said board of trustees, he shall retain the same until further notice from the county superintendent.

All moneys that shall be finally forfeited by any district shall be put into the general school fund of the county, and be apportioned as other moneys. And it shall be the duty of said treasurer to receive and hoid as special deposits all moneys belonging to the public school fund of his county in accordance with the provisions of this Act, and to pay them over only on the warrant of the county auditor: Provided further, That the said county treasurer shall pay over to the treasurer of any independent school district organized under the provisions of this Act, all moneys belonging to such district upon the presentation of an order from the clerk of the board of trustees of such district signed also by the chairman thereof, and countersigned by the county superintendent, and county auditor.

SEC. 32. It shall be the duty of the county superintendent in each county to keep a separate account with each school district in his county; to place to the credit of each district the amount apportioned by him as provided for in this Act; to countersign all legally-drawn warrants and orders of the district officers entitled to draw the same; to enter the same upon his books in proper form, giving date, number of such warrant, or order, to whom drawn, for what purpose, and the amount of the same. And further, it shall be the duty of the county superintendent to collect by process of law all penal fines not paid over by the justices of the peace, or other officers required by law to pay the same into the county treasurer; and the same may be collected and recovered by action at law, in which the State of Idaho, by the county superintendent, is plaintiff and the officer neglecting or refusing to pay over said moneys is defendant.

SEC. 33. It shall be the duty of the county auditor upon the presentation of any order from the clerk of the board of trustees of any school district in his county, said order also being signed by the chairman of the said board of trustees or in his absence, by the other member of the board, to draw his warrant upon the school fund standing to the credit of the said district in favor of the person mentioned in the said order: Provided, That in case of independent school district orders, he shall not draw his warrant, but countersign the warrant or order of said district officers: Provided further, That the said orders have been countersigned by the county superintendent, but in no case shall he issue a warrant, or countersign an order for a greater amount than there is cash in the treasury to the credit of said district.

SEC. 34. Each regularly organized school district in this State is hereby declared to be a body corporate by the name and style of school

district number. . . . . . in the county of .....State of Idaho; and in that name the trustees may sue and be sued, hold and convey property for the use and benefit of such district and make contracts the same as municipal corporations in this State.

SEC. 35. The board of county commissioners of the several counties of the State shall have power to create new districts from unorganized territory, or from old districts, to change the boundaries of any district heretofore established or to attach to one or more districts the territory included within the boundaries of any district which shall lapse by reason of the failure to comply with the provisions of this Act: Provided; That no district shall be formed from any territory or the boundaries of any district be changed, at any other time than at the regular quarterly meetings of the board; nor at that time, unless a petition for such new district or the change of boundaries is filed in the office of the county superintendent on or before the fifteenth day of the month preceding. If such petition is for a new district it must set forth the boundaries of the new district asked for and must be signed by the parents or guardians of at least ten children of school age who are residents of the proposed new district, and, if for a change of boundaries, such petition must set forth the change of boundaries desired and the reasons for the same, and must be signed by at least two-thirds of those who are heads of families and residents of the territory embraced within the limits of the tract to be stricken off or added to a district. Provided further, That two or more districts lying contiguous may upon a petition of the majority of the heads of families residing in each of said districts, be united to constitute one district: Provided also, That no district shall be hereafter divided for the purpose of forming a new district, unless it contains an area of more than nine square miles; nor shall a new district be divided, if by so doing the remainder of the district shall be found to contain less than fifteen persons of school age; nor shall any incorporated city or town hereafter be divided into two or more districts; Provided further, When it shall appear that a pupil living in one district can not attend school in his or her own district because of the distance of the school house and for other reasons, then when convenient, by an agreement of the trustees of the respective districts, he or she may attend a school in an adjoining district, and that district shall receive for said pupil's tuition from the said pupil's district such an amount as said pupil would be credited with in said pupil's own district.

SEC. 36. It shall be the duty of the county superintendent upon receipt of any petition as herein provided for, to immediately give notice to all parties interested by sending notice by registered mail to each of the trustees of the district to be affected by such change or changes; and cause printed notices to be posted in at least three public places in the districts so affected, one of which shall be on the door of the school house in said district for at least one week. Such notice must state the change or changes to be made in said district, that the said petition is on file in the office of the county superintendent and that the same will be presented to the board of county commissioners at its next regular meeting. for final action. The superintendent must transmit the said petition to the said board with his approval or disapproval and, if he approve the same he may note such changes in boundaries as in his judgment shall be for the best interests of all parties concerned.

SEC. 37. The board of county commissioners must at its next regular meeting act upon the same. If such petition be granted it may be in accordance with the original prayer or with such modifications as it may choose to make.

SEC. 38. A joint school district may be formed from territory belonging to two or more contiguous counties. For the purpose of organizing a joint district the same preliminary steps must be taken, and the same course be pursued, as is pursued in the organization of other districts, as provided in sections 35 and 36 of this Act. Such district shall be designated as "Joint district No.

of the counties of

and be so numbered that it shall have the same number in all the counties from which it was formed. The petition required by section 35 shall be made to each county superintendent interested Provided, That the school census, the record of attendance at school, the assessing of property, the collection of taxes, and all acts which from their nature shall be separately kept, shall be kept and done, and the report thereof made as if each portion of said joint district were an entire district in the respective counties. The teacher of such joint district shall not be required to hold a certificate in both counties.

SEC. 39.

All new districts formed of unorganized territory shall be entitled to their just proportion of school moneys at the next apportionment and the county superintendent shall place the same to the credit of such district: Provided, That in no case shall such district be entitled to use the same uniess school has actually been commenced therein and six months shall not have elapsed since the date of its organization Provided further, If any new district is organized from any part of any other organized district or districts, as provided in this Act, the county superintendent, after having ascertained the amount of moneys belonging to said old district or districts and deducting said indebtedness and liabilities, must apportion to said new district its due per capita proportion of money or indebtedness, as the case may be, from said districts from which it may be formed. And in case of joint districts the county superintendent must apportion to such district such proportion of the school money to which such district is entitled, as the number of school children residing in that portion of the district situated in his county bears to the whole number of school census children in the whole district.

SEC. 40. If any school district shall, for the period of one year, fail to maintain a school for a term of at least three consecutive months or keep up its organization of officers, as required by law, or if there has been an average attendance for three consecutive months of only five pupils, or less, such district shall lapse, and the moneys in the treasury of the county belonging thereto shall be apportioned by the county superintendent among the other districts in the same manner as other school moneys are apportioned. The property, of any school district that shall lapse, shall be sold by the county superintendent in such manner as he shall deem best. The proceeds of such sale, after the payment of any indebtedness of the said district, shall be placed to the credit of the general school fund. The territory included within the boundaries of the said district shall, by order of the board of county commissioners, be attached to one or more school districts.

SEC. 41.

CHAPTER VI.

At the next regular school election, following the passage of

this Act there must be elected a board of trustees consisting of three in number, one of whom must hold office for three years one for two years, and one for one year and the ballots must designate the length of time which said trustees are to serve. At the second and every subsequent school election there must be elected one trustee for the term of three years; immediately after their election they must elect from their number a chairman and clerk.

SEC. 42. The regular election for electing members of the board of school trustees shall be held annually in each district on the first Monday in June at which time it shall be lawful to transact any business pertaining to schools and school interests. The clerk of said board of trustees shall cause printed or written notices to be posted, specifying the time and place of holding such election, and the time during which the ballot box shall be kept open, not less however than three hours, and further specifying at what hour other business shall be transacted. Said notice shall be posted in three public places in the district, one of which shall be the school house if there be one, at least ten days previous to such time of election.

If the clerk fail to give such notice, then any two legal voters residing in the district may give such notice over their own names, and such election may be held after the day fixed in this Act for such election. All elections shall be by ballot, the polls shall be opened by one of the board of trustees, or by any qualified elector if no trustee be present at the time specified in the notice. If no time is specified in the notice then the polls shall be opened at one o'clock p. m. and closed at five o'clock p. m. of the same day. Said election shall be conducted as any other county elections, except that one judge and one clerk may constitute a board of election, and any trustee may administer the oath to said judge and clerk. Said judge and clerk shall make return of such election to the county superintendent immediately, which return shall be filed in the office of the county superintendent: Provided further, That it shall be lawful at such annual meeting and election on said first Monday in June to vote upon the question of whether or not any special tax shall be levied for any purpose, such as building or repairing school houses, or for the support of public schools in the district; said meeting may first decide the rate to be levied, not to exceed ten mills on the dollar of taxable property, then proceed to ballot, on which ballot shall be written or printed "tax yes" or "tax no" and none but actual resident freeholders and heads of families of said districts shall vote at such election. A separate ballot box shall be used for voting on any question of taxation or other business concerning schools and school interests from that used in voting for trustees. If a majority of the votes polled at such election are in favor of a tax, the board of trustees must immediately make such levy and certify the fact, the date thereof and the rate of tax levied, the year for which levied and the number of the district to the clerk of the board of county commissioners and the county assessor, but not more than one such special tax can be levied in any one year.

SEC. 43. Upon receiving such statement from the trustees of any school district the assessor must assess upon all property in the district subject to taxation the tax so levied and certified to him as aforesaid; but for that purpose he is not required to take new statements from the owners of property, but his assessment of all special taxes so levied may be computed and

made upon the valuation of property as fixed by the board of equalization for State and county purposes, and as appears upon the assessment roll in the same year; said special taxes so levied as aforesaid shall become a lien upon the property so assessed from the date of assessment, and shall be due and payable at the same time as State and county taxes, and in all respects are to be collected, in the same way, except that the assessor must keep a separate list or assessment roll thereof, and when paid must be named in his receipt to the taxpayer as a separate item, and he must pay them to the county treasurer as he pays other taxes; but at the time of payment he must specify to the treasurer what taxes they are, and take a separate receipt therefor and keep separate accounts thereof.

The assessor shall receive two per centum on all such special taxes so collected by him, having first rendered his account thereof to, and the same being allowed by the board of county commissioners, and shall be paid out of said special tax. The board of county commissioners shall furnish the assessor with such blanks as are needed to comply with the provisions hereof. The provision of this Act for the levy and collection of taxes shall not apply to independent districts now established, which have special laws for the collection of school taxes.

SEC. 44. The regular meeting of the board of trustees shall be held on the last Saturday of March, June, September and December. The board may, however, hold other special or adjourned meetings, as they may from time to time determine.

SEC. 45. It shall be the duty of the trustees of each district to employ teachers, on a written contract, and to discharge the same, and to fix, allow and order paid their salaries and compensation and the compensation of the clerk of the board, and to determine the rate of tuition of non-resident pupils, and they shall have power to discharge any teacher for any neglect of duty, or any cause that, in their opinion, renders the service of such teacher unprofitable to the district, but no teacher shall be discharged before the end of his term, without a reasonable hearing. Any two of said trustees shall constitute a quorum for the transaction of business.

The trustees shall have charge of all school property in their district, and have power to receive in trust all real estate or other property con veyed to said school district, and to convey by deed, duly executed or delivered, all the estate or interest of their district in any school house or site directed to be sold by a vote of their district; and all conveyance made to said board must be made in their corporate name. To trustees of school district number County State of Idaho. Said trustees have further power when directed by a vote of their district, to purchase, receive, hold and convey real and personal property for school purposes, and to hold, purchase and repair school houses and to supply the same with necessary furniture and to fix the location of school houses: Provided That no trustee shall be pecuniarly interested in any contract made by the board of trustees of which he is a member, and any contract made in violation of this section is null and void. The trustees of the respective districts must furnish all things, not herein otherwise provided for, necessary for the use and comfort of the schools in their district, such as fuel, improvements, maps, apparatus, and library, and for such purpose may audit and allow accounts against the school fund of their district, not to exceed twenty-five per cent of the