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The erection of a new school building.

A large portion of the business of the town meeting is prepared by committees which submit reports with recommendations. This practice is illustrated by these extracts from the town documents of Arlington, Massachusetts:

The Committee of Twenty-one appointed at the Town Meeting held March 16, 1908, has considered the articles in the warrant calling for appropriations and herewith submits its report.

ART. 3. To see if the Town will erect an addition to the Locke School building substantially in accordance with the plans submitted by the Committee appointed March 16, 1908, make an appropriation for the purpose and determine in what manner the same shall be raised and expended.

The Committee has very carefully considered the plans and estimates as presented by the Committee appointed March 16, 1908, and after consultation with them and other town officers and citizens,

The Committee recommends the passage of the following vote:That the sum of $48,000 be appropriated for the erection and furnishing of an addition to the Locke School building, substantially in accordance with the plans of the Committee appointed by the Town, March 16, 1908, and that the Town borrow $45,000 of said sum, and in payment therefor issue eighteen negotiable notes or bonds, for the sum of $2,500 each, one payable in the year 1909, and one in each of the seventeen succeeding years, said notes or bonds to be signed by the Treasurer, and countersigned by the Selectmen, and to be designated on the face thereof, "Locke School Addition Loan," and to bear interest semi-annually at a rate not exceeding four per centum per annum; also that the remaining $3,000 be raised by general tax; and that the Committee appointed March 16, 1908, be authorized and empowered to supervise and direct the work of the erection and furnishing of said building and the expenditure of the sum hereby appropriated.

ART. 4. To see if the Town will vote to enlarge the Locke School House lot by purchasing land on the northerly side of the

present building and between Park Avenue and the present playground, make an appropriation therefor and determine the manner in which the same shall be raised and expended, or take any other action thereon.

The Committee thinks that the Town should purchase additional land adjoining the Locke school, for playground purposes, as it is proposed to erect the new building on part of the present playground..

ART. 5. To see if the Town will appropriate forty-four dollars and three cents to meet an unpaid bill contracted in 1906 for drain pipe laid on Town House Site, or take any action thereon.

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The Committee learns that no appropriation was made which would cover the bills designated in Articles 5 and 6.

The Committee recommends the passage of the following vote:That the sum of $44.03 be appropriated to meet an unpaid bill contracted in 1906 for drain pipe laid on Town House site, and that said sum be raised by general tax in 1908.

ART. 6. To see if the Town will appropriate nine dollars and twenty-five cents to meet an unpaid bill contracted in 1907 for plants and labor in the care of Town House Lot, or take any action thereon.

The Committee recommends the passage of the following vote:·

That the sum of $9.25 be appropriated to meet an unpaid bill contracted in 1907 for plants and labor in the care of Town House Lot and that said sum be raised by general tax in 1908. . .

Respectfully submitted,

...

GEORGE A. KIMBALL, Chairman.
CHARLES A. HARDY, Secretary.

Drain pipe

and care of plants.

The advisory board.

The ad

visory

board and finances.

218. The Indiana Township*

In the Western states it is the general practice to vest township government in the hands of elective officials. Indiana has sought by recent statutes to secure more effective popular control in the township government by the following provisions. —

At the time of electing township trustees the voters of the several townships shall elect an Advisory Board, consisting of three resident freeholders and qualified voters of the township. The members of such Board shall subscribe and file with the Trustee an oath to faithfully and honestly discharge their duties as prescribed by law. Their terms of office shall be for two years from the day following their first election and until their successors are elected and qualified, and the terms of office shall thereafter be for the term of four years from the day following their election and until their successors are elected and qualified. If a vacancy occurs in said Board it shall be filled by the remaining members of the Board for the unexpired term. They shall meet annually on the first Tuesday of September, at a convenient place in the township, notice of which shall be given as hereinafter provided. At such annual meeting the members of such Board shall elect one of their members chairman for that year. Two members shall constitute a quorum.

At such meeting the Board shall consider the various estimates of township expenditures proposed by the Township Trustee, and shall have power to concur in such estimates, or in any part thereof, or to reject any proposed item, in whole or in part. When they shall have determined upon the estimates and amounts for which taxes should be levied upon the property and polls within said township for the ensuing year, they shall then determine and fix the rates of taxation upon such property and polls as to the estimated purposes severally. The rates so determined by such Board, they shall then certify to the County Auditor, who shall place the same upon the tax duplicate, and the same shall be collected and enforced as prescribed by law. The rates so prescribed

shall be deemed a levy and lien upon the property of such township from and after the first day in April of such year, and such levy shall be deemed an appropriation for the specific purposes for which such estimates are fixed.

The record

of the

board.

Such Board shall keep a record of their proceedings in a separate book to be furnished by such Trustee, and kept as a part of the records of the township, to be known as the Record of the Advisory Board of such township, and to remain in the custody of the chairman of such Board. Said Board shall elect one of its members Secretary for said Board, who shall record the proceedings thereof at any meeting, in full, under the direction of the Board, which shall be signed before the Board adjourns. Any meeting may adjourn from day to day till the business is completed. . . . At any session of such Board, any taxpayer of the township may The taxappear and be heard as to the advisability of any estimate or estimates of expenditures, or any proposed levy of taxes, or the approval of the Township Trustee's report, or any other matter being considered by the Board.

219. The County Council *

The Western form of county government through elective officials and a small board of commissioners has been characterized by a good deal of corruption and inefficiency, and Indiana has attempted to bring about a reform by instituting county councils:

payer heard.

tion of the

board.

That within twenty days after the taking effect of this act, the The elecBoard of County Commissioners of each county shall meet and make and spread on record an order dividing such county into four councilmanic districts of contiguous territory, as nearly equal in population as possible: Provided, That no township shall be divided in forming such districts. The members of the county council shall consist of one councilman from each councilmanic district, to be elected by the voters of such district, and three councilmen at large, to be elected by the voters of the whole county. The power of fixing the rate of taxation for county purposes, and for all purposes where the rate not fixed by law is required to be

The power

of fixing the

tax rate.

The preparation of estimates.

Estimates open to inspection.

uniform throughout the county, shall be vested exclusively in the county council; and neither the board of county commissioners, nor any county officer or officers, shall have power to fix the rate for any such purpose whatever. The power of making appropriations of money to be paid out of the county treasury shall be vested exclusively in such council, and, except as in this act otherwise expressly provided, no money shall be drawn from such treasury but in pursuance of appropriations so made.

Before the Thursday following the first Monday in August, of each year, every county officer shall prepare an estimate, itemized with as great particularity as possible, of the amount of money required for his office for the ensuing calendar year; every clerk of a court or courts of a county shall prepare a separate similarly itemized estimate of the amount required for such year for each court of which he is clerk, and when a court consists of two or more judges who preside in separate rooms, or over separate divisions of the court, a separate similarly itemized estimate for court expenses in each room so presided in; and every board of county commissioners shall prepare a separate and similarly itemized estimate of all money to be drawn by the members of said board, and of all expenditures to be made by the board, or pursuant to its order, during such year for any and all purposes whatever. To each of such estimates there shall be appended a certificate verified by the oath of the officer preparing the same to the effect that in his opinion the amount fixed in each item will be required for the purpose indicated thereby.

All of the above provided for estimates when so prepared, other than the one prepared by the county auditor, shall be presented to said auditor on or before the Wednesday following the first Monday in August, and they, together with the one so prepared by him, shall be kept on file in his office subject to inspection by any taxpayer of the county from the time they are filed. The county auditor shall give notice by publication one time in each of two leading newspapers of general circulation, printed and published in the county, if there be such, representing respectively the two

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