Name of Person.

Name of Person.

47. The delinquent lists for district levies shall be returned and real estate sold therefor, as hereinafter provided.

Such lists of delinquent lands shall be in form, or in substance, as follows: in the coun

"List of real estate in the district of

ty of

delinquent for the non-payment of school

taxes thereon for the year

יי:==

The delinquent lists of personal property shall be in form or in substance as follows:

"List of personal property in the district of

in

the county of, delinquent for non-payment of school taxes thereon for the year —:"

And the sheriff or collector returning such lists shall, at the foot thereof, subscribe the following oath: “I, AB, sheriff, (deputy sheriff or collector), of the county of do swear that the foregoing list is, I verily believe, correct and just; and that I have receiv

ed no part of the taxes for which the real estate (or personal property, as the case may be), therein mentioned is returned delinquent, and that I have used due diligence to find property within my county liable to distress for said taxes, but have found none.

48. The said lists shall be returned to the county court, Property lists before the first day of July in every year, and a list of disposition real estate shall be examined, corrected and allowed by said court, and a copy thereof certified to the auditor, and another copy to the assessor for future use in making out the next land book. The list of personal property shall also be examined, corrected and allowed by the court, and the amount thereof so allowed, together with the amount allowed of the list of real estate, shall be certified by the clerk of said court, to the secretary of the board of education of the proper district. The original list shall be preserved by the clerk of said court in his office.

CXXX. Secretaries should see to it that clerks of the county courts furnish them with these lists before the first Monday in July, as required by law.

49. The auditor shall include the school taxes on real Return of deestate so returned delinquent, in his list to be furnished linquent land. the sheriff for sale for deliquent taxes.

levies.

50. There shall be a lien on all real estate for the dis- Lien on real trict levies assessed thereon, from the day fixed by law estate for for the commencement of the assessment of taxes therein for such year, and interest upon such levies at the rate of six per cent. per annum, from the twentieth day of January in the year following that in which the assessment is made, until payment.

quent.

51. A copy of the list of personal property, returned List of persondelinquent for the non-payment of district levies, shall, al property rebe placed by the clerk of the county court in the hands turned delinof the sheriff or collector for collection, to be collected and accounted for by him, in the same manner as for levies originally placed in his hands for collection; and he may collect such levies by distress or otherwise, at any time within two years after they are so placed in his hands.

district taxes.

52. Every sheriff or collector shall be allowed five sheriff's comper centum commissions on the collection of all district mission on levies for free school purposes. In addition to the settlements required to be made with each board of a district, every sheriff or collector of school moneys shall also make annual settlements, by districts, with the county court of his county, at its next term after the first day of July of each year, showing the amount of all moneys received and disbursed by him for the preceding year

Penalty for failure to

make settlements.

Prosecuting

take action.

for school and building purposes from State and from the district and independent school district funds, and the amount due to each district; which settlement shall be made a matter of record by the clerk of said court, in a book to be kept for that purpose. All accounts and youchers required to be returned to the clerk of the county court by section forty-six of this chapter, shall be filed by said clerk in his office, and the file of each district shall be kept separate.

If any sheriff or collector of school moneys shall fail to make the settlement required by this section at the time required, without reasonable cause therefor, he shall forfeit fifty dollars to the general school fund, and a like penality shall be incurred by him for each subsequent term of the court that shall pass without such settlement. And the sheriff or collector shall moreover, be charged with twelve per cent. interest on all school moneys in his hands for the time he is in default in making the settlement required in this section, which interest shall be charged up against him when the settlement shall be made.

When the sheriff or collector shall fail to make this Attorney shall settlement at the time required herein, it shall be the duty of the prosecuting attorney to proceed by action against him and his securities in the circuit court, to recover the fine imposed upon him by this section. Every sheriff or collector shall, moreover, be liable to any person injured in consequence of his failure to make the settlement herein required. This settlement shall extend back to the commencement of the term of office of such sheriff or collector.

Members of

If any board of education fail to make the settlements board fined. required by section forty-six of this chapter, with the sheriff, when requested by him to do so, each member of such board so failing or refusing shall be fined twenty dollars, for the benefit of the school fund.

The clerk of the county court shall transmit an abstract of the settlement to the State Superintendent of Free Schools within ten days after the same has been made.

And the retiring sheriff shall within sixty days after he shall have made his final settlement in the manner herein provided, pay and turn over to his successors in office such balances as may be shown due from him by said settlements upon such order as is prescribed by section forty-six of this chapter, and if he fail to do so, he shall be liable to the forfeit and penalty herein prescribed.

CXXXI. This abstract of the settlement with the sheriff should be promptly forwarded to the State superintendent, by the county clerk, imme

diately after the settlement with the sheriff made at the next term of the county court after the first day of July annually, as required by section 52.

"qualifications

53. The county superintendent of schools shall be a county Superperson of good moral character, of temperate habits, intendent, literary acquirements, and skill and experience in the and salary. art of teaching. He shall receive for his services an annual compensation, as follows: In counties having not more than fifty schools, one hundred and fifty dollars; in counties having more than fifty and not more than seventy-five schools, two hundred dollars; in counties having more than seventy-five and not more than one hundred schools, two hundred and fifty dollars, and in counties having more than one hundred schools, three hundred dollars, which salary shall be paid ratably for any shorter term of service than one year.

Such compensation shall be paid quarterly, upon salary, how orders drawn by the county superintendent on the State paid. Superintendent of Free Schools, who shall, upon receiving the same, draw his warrant upon the auditor therefor, payable to such county superintendent, or to such person as he may direct. But the final payment shall not be made until the county superintendent has made the reports required of him to the State Superintendent of Free Schools. The same shall be paid out of the general school fund, but the amount thereof shall be deducted by the auditor from the amount next to be distributed to each county.

intendent's

He shall, before entering upon the duties of his office, County Superexecute a bond, conditioned according to law, before the bond. county court of his county, or the clerk thereof in vacation, in the sum of five hundred dollars, with approved security, upon which bond he shall be liable in any court having jurisdiction, to any person or persons, or to any board of education, for losses sustained by reason of his neglect; or non-performance of duties imposed by this chapter. Said bond shall be filed in the office of the clerk of the county court, who shall within five days certify to the State Superintendent of Free Schools the name of said county superintendent and his post office address: Provided, That the county superintendents heretofore elected shall continue in office until their successors shall have been elected and qualified under this chapter.

A vacancy in the office of county superintendent shall vacancy, how be filled for the unexpired term by the presidents of the filled. boards of education in the county, at a meeting to be called for that purpose by the clerk of the county court, at the court house of the county, within thirty days after the vacancy occurs. A majority of said presidents

County Superintendent to visit schools.

County and

tutes.

shall be necessary to constitute a quorum at such meeting.

CXXXII. County superintendents must make their reports to the state superintendent full and complete before making requisition for last quarter's salary; and the state superintendent must see to it that said report is full and accurate before issuing his requisition upon the Auditor for said last quarter's salary of county superintendent.

CXXXIII. The offices of county superintendent and of notary public are not incompatible.

CXXXIV. County superintendents have no official authority over the question of the rate of wages to be paid in the several districts. Boards of education fix the rate to be paid each grade, provided that they do not go below $25 per month for grade No. 1; $22 for No. 2; and $18 for No. 3 certificates. See section 6.

CXXXV. The county superintendent should not pay the secretaries until he has examined their books and found them correct. If he does this he violates the plain provision of law as set forth in section 8 of this chap

ter.

CXXXVI. The salary of the county superintendent depends or is regulated by the number of schools, and I have no doubt that if the number of schools increase so as to increase his salary during his term of office he is entitled to such increased salary.-T. S. Riley, Attorney-General.

54. The county superintendent shall visit each school within his county, at least once in each school year, at such time as be may deem necessary and proper, and note the course and method of instruction and the branches taught, and give such directions in the art of teaching, and the method thereof in each school, as to him shall seem necessary or expedient, so that the uniformity in the course of studies and methods of instruction employed shall be secured, as far as practicable, in the schools of the several grades, respectively.

He shall acquaint himself, as far as practicable, with the character and condition of each school, noting any deficiencies that may exist, either in the government of the school, the classification of its scholars, or the method of instruction employed in the several branches, and shall make such suggestions in private to the teacher, orally or by writing, as to him shall appear to be necessary to the good order of the schools and the progress of the scholars- He shall note the character and condition of the school houses, the sufficiency or insufficiency of their furniture and fixtures, and shall make such suggestions to the several boards of education and trustees as in his opinion shall seem conducive to the comfort and progress of the scholars in the several schools.

55. It shall be the duty of the county superintendent union insti- to aid the teachers in all proper efforts to improve themselves in their profession. For this purpose, he shall encourage the formation of county institutes for mutual improvement; shall attend the meetings of said institutes