§ 200. Free school fund.-The free school fund consists of: 1. All moneys raised by state tax for school purposes. 2. All moneys borrowed to supply deficiencies in the payment of the state school tax. 3. The income of the common school fund and of the United States deposit fund appropriated for common schools. 4. All other moneys paid into the state treasury for the benefit of the common schools of the state. [Con. School Law, tit. II, § 4, and partly new. (Page 10, S 4.)] §201. Temporary loans for deficiencies.-Whenever, after the first day of March in any year, in consequence of the failure of any county to pay such moneys on or before that day there shall be a deficiency of moneys in the treasury applicable to the payment of school moneys, to which any other county may be entitled, the treasurer and superintendent of public instruction are hereby authorized to make a temporary loan of the amount so deficient, and such loan, and the interest thereon at the rate of twelve per cent. per annum, until payment be made to the treasury, shall be a charge upon the county in default, and shall be added to the amount of state tax, and levied upon such county by the board of supervisors thereof at the next ensuing assessment, and shall be paid into the treasury in the same manner as other taxes. [Con. School Law, tit. II, part of § 3, unchanged in substance. (Page 9, § 3.)] § 202. Apportionment of free school fund.-The state school moneys subject to apportionment and disbursement by the superintendent consist of the portions of the free school fund appropriated for the support of common schools. Within the first twenty days of January in each year the superintendent shall apportion such moneys as follows: 1. To each city, eight hundred dollars. 2. To each village which has a population of five thousand, as shown by the latest state census or federal or village enumeration, eight hundred dollars. 3. To each union school district which has a population of five thousand, and which employs a superintendent of schools, eight hundred dollars. The population must be determined by the su perintendent and for that purpose an enumeration may be taken, at the expense of the district, or any other authorized enumeration may be adopted by him. The apportionment shall not be made under either of the last three subdivisions, unless the superintendent is satisfied that such city, village or district employs a competent superintendent, who devotes his time exclusively to the public schools. An apportionment under either of the first three subdivisions of this section is known as a supervision quota. 4. For a contingent fund, not less than six thousand nor more than ten thousand dollars. 5. From the remainder to each city and district entitled thereto one hundred dollars; but a city or district is not entitled to such sum, unless it has made the reports required by law; nor unless the public school therein has been taught by a qualified teacher for at least one hundred and sixty school days during the last preceding school year, except that a holiday occurring on a day which would otherwise be a school day, and the time, not exceeding three weeks, during which a teacher is attending a teachers' institute in the county, shall be counted as a part of the required period. The sum apportioned by this subdivision is known as a district quota. 6. To each such district, for each additional qualified teacher and his successors, by whom the school has been taught during the whole of said period, one hundred dollars; but pupils employed as monitors or otherwise shall not be deemed teachers. 7. The remainder to the several counties according to their respective population by a ratio to be ascertained by dividing such remainder by the population of the state as shown by the latest federal census or state enumeration. 8. He shall apportion library moneys to the school districts entitled to participate therein so that each district will receive an amount equal to that which shall have been raised therein for library purposes either by tax or otherwise during the last preceding school year; and if the aggregate amount so raised shall exceed the sum appropriated for the support of libraries in common schools, such moneys shall be distributed to the several districts pro rata. If a surplus remains after such apportionment it shall be distributed to the districts in proportion to the amounts raised by them. [Con. School Law, tit. II, §§ 4, 5, 6, 7, rewritten and consolidated. (Pages 10, 11, §§ 4, 5, 6, 7.)] $203. Certificate of apportionment.-The superintendent, imme. diately upon the completion of an annual apportionment, shall cer tify it to the county clerk, county treasurer, school commissioners and the city treasurer or chamberlain in every county; and if it be a supplemental apportionment, to the county clerk, county treasurer and school commissioners of the county affected. [Con. School Law, tit. II, § 11, rewritten. (Page 13, § 11.)] § 204. Moneys, when payable.-The moneys so annually appropriated by the superintendent shall be payable on the next succeeding first day of April to the treasurers of the several counties, and the comptroller of the city of New York. [Con. School Law, tit. II, § 12, rewritten. (Page 13, § 12.)] § 205. Supplemental apportionment.-If the superintendent apportions to a county, part of a county or a school district, an amount less than it is entitled to receive, he may make up the deficiency by a supplemental apportionment, which shall be paid out of the contingent fund, if sufficient; if not, he shall include it in his next annual apportionment. [Con. School Law, tit. II, § 10, rewritten. (Page 13, § 10.)] § 206. Correcting error in apportionment.—If any error occurs in the apportionment by the commissioners by which the amount appropriated to a district is more, or less, than it is entitled to receive, they may in their next annual apportionment, with the approval of the superintendent, correct the error by increasing or reducing the share of such district. [Con. School Law, tit. II, § 14, rewritten. (Page 15, § 14.)] § 207. Allowance to excluded districts.-Whenever any school district shall have been excluded from participation in any appor tionment 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, decision, order 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 appli cation 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. [Con. School Law, tit. II, § 8 unchanged in substance, except that the last sentence of the section is omitted. (Page 12, § 8.)] § 208. Reclaiming excess in apportionment.-If an error occurs in an apportionment by the superintendent by which the amount appropriated to a county, part of a county or school district, is more than it is entitled to receive, and such excess shall not have been distributed or apportioned among the districts or expended, so that it can not be reclaimed, the superintendent may reclaim such 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. [Con. School Law, tit. II, part of § 9, rewritten. (Page 12, § 9.)1 § 209. Deduction from next apportionment.- If it be impracticable to reclaim such excess, then the superintendent shall deduct it from the amount apportioned to such county, part of a county or district, in his next annual apportionment, and distribute the sum thus deducted equitably among the counties and parts of counties or school districts entitled to participate in such apportionment, according to the basis of the apportionment in which the excess occurred. [Con. School Law, tit. II, part of § 9, rewritten. (Page 12, § 9.) § 210. Comptroller may withhold moneys.-The comptroller may withhold the payment of any moneys to which any county |