trict, shall be placed in a separate column of the tax book, which shall be headed "special school tax;" Provided, in the case of districts of the third class no higher rate than twenty mills per dollar shall be levied. There shall also be a column in said tax book in which shall be designated the number of the school district in which the property is listed. This tax shall be collected in cash only, and placed to the credit of the proper district as fast as collected, and the amount placed to the credit of each district shall be reported to the secretary of such district at the end of every month, and shall be subject to the order of the district board. It is hereby made the duty of the county assessor and county treasurer to so arrange their tax schedules and books as to conform to the above provision; Provided, That the county assessor shall list all prop erty, both real and personal, in the school district in which the same may be on the first day of May; And, provided, further, That the board of any district may include in said certified statement an item for the purchase of books for a library, to be open to the public, under such rules as the district board may deem needful for the proper care of the said library; but no levy made for this purpose shall exceed one-tenth of one mill, and the money accruing therefrom shall be used for the purposes of such library, and for no other purpose whatsoever. [Section 51 above referred to is section 5925.] Legislation. Sec. 5895. Sec. 1 of Act of 1911 p. 585, approved May 28. Substitute for § 5895, which was § 29 of Act of 1887 p. 398, amending § 10 of Act of 1881 p. 218, G. S. § 3062, which amended G .L. § 2512. CITATIONS. This section held constitutional.-Peo. v. Lake County, 12 C. 91, 19 P. 893. This section cited in a mandamus action to adjust rights be tween school district No. 1, city and county of Denver and school districts in Adams and Scuth Arapahoe counties.-School Dist. v. School Dist., 33 C. 48, 78 P. 692. The power to levy a special tax in a district of the third class is by sec. 5954 vested in the electors and cannot be exercised by the board of directors under this section.-Prowers County v. Pueblo R. Co., 3 A. 399, 33 P. 683. 5896. Question of levy not to be reconsidered. SEC. 31. It shall not be lawful for a district or district board to reconsider the question of the levy of a special tax after the same has been certified to the county commissioners, nor shall said commissioners be charged with any discretion in the matter of such levy further than to ascertain if the law has been obeyed. Legislation. Sec. 5896. Act 1887 p. 399 § 31,amending G. S. § 3065, G. L. § 2515. CITATIONS. This section held constitutional.-Peo. v. Lake County, 12 C. 92, 19 P. 893. Section. 5897. 5898. C. SPECIAL FUND. What fines paid into school fund. General fund not to be used for building purposes. 5898-A. School fund may be loaned to Militia-Limitation. 5898-B. Reimbursement, how made. 5897. What fines paid to school fund-Penalty for collector failing to pay. SEC. 32. All fines, penalties and forfeitures provided by this act may be recovered by action of debt, in the name of the people of the state of Colorado, for the use of the proper school district or county, and shall, when they accrue, belong to the respective districts or counties in which the same may have been incurred; and the county treasurers, for their counties, are hereby authorized to receive and cause to be placed to the proper credit such forfeitures. Except as otherwise provided by law, all sums of money derived from fines imposed for violation of orders of injunction, mandamus and other like writs, or for contempt of court, shall be paid into the school fund of the county wherein the contempt or such violation was committed; and the clear proceeds of all fines collected within the several counties of the state for breach of the penal laws, and all funds arising from the sale of lost goods and estrays shall be paid over in cash by the person collecting the same, within twenty (20) days after the collection, to the county treasurer of the county in which the same have accrued, and shall be by him credited to the general county school fund. He shall indicate in such entry the source from which such money was derived. Any officer or person collecting or receiving any such fines, forfeitures or other moneys, and refusing and failing to pay over the same, as required by law, shall forfeit double the amount so withheld and interest thereon at the rate of five (5) per cent. per month during the time of so withholding the same; and it shall be a special duty of the county superintendent of schools to supervise and see that the provisions of this section are fully complied with, and report thereupon to the county commissioners semi-annually or oftener, if required by them. [For fines, penalties and forfeitures, which are paid into school fund, see sections 50, 423, 440, 535, 961, 1004, 1352, 1362, 1794, 1877, 2384, 3243, 4305, 4701, 4710, 4820, 5510, 6369, 6380, 6422, 6895 and 7012.] Legislation. Sec. 5897. Act 1877, G. L. § 2514, G. S. § 3064 CITATIONS. The counties and not the school districts are owners of the school funds until they are apportioned.-Cooke v. School Dist., 12 C. 457, 21 P. 497. 5898. General fund not to be used for building purposes. SEC. 33. It shall be illegal for any school board to appropriate, or cause to be used, any money belonging to the general school fund, for the purpose of building, furnishing or erecting additions to any school house, or for the purchase or improvement of any school house, site or lot; Provided, That if any portion of the aforesaid school fund remains to the credit of any district after the payment of all expenses necessary to the support of a public school for a period of ten months in any one year in said district, it shall be lawful for the district board to use such balance for any other purpose provided for in section fifty-one of this chapter. [Section 51 referred to above is section 5925.] Legislation. Sec. 5898. Act 1887 p. 399 § 32, amending G. S. § 3066, G. L. § 2516. 5898-A. School fund may be loaned to Militia Limitation. SEC. 33a. Permanent funds arising from the sale of the school lands of the state of Colorado remaining uninvested may be loaned out by the treasurer of the state of Colorado at the direction of the state board of land commissioners to the state military board. "provided the total loans so made shall at no time exceed the military poll-tax collected in the preceding biennial period," for the purpose of purchasing or acquiring lands, buildings, tenements and appurtenances, or erecting buildings, necessary for use as armories for the organized militia of the state of Colorado; such necessity for the acquiring of said lands, buildings, tenements and appurtenances or erection of buildings for use as armories for the organized militia of the state of Colorado shall be determined. by the state board of land commissioners and said state military board. Said loans may be directed by said state board of land commissioners in such amount or amounts, and upon such terms as to payment and rate of interest thereon, not exceeding five per centum per annum, as may be mutually determined by said board of land commissioners and said state military board, and shall be secured by mortgage or deed of trust upon said lands, buildings, tenements and appurtenances so acquired or erected for armories, which said lands, buildings, tenements and appurtenances shall be free and clear of liens and incumbrances, save and except the loans made to it out of the said permanent funds as herein provided. Legislation. Sec. 5898-A. Sec. 1 of Act of 1911 p. 599, entitled: AN ACT To Provide for the Investment of Funds Arising From the Sale of the School Lands Belonging to the Public Schools of the State of Colorado, and To Repeal all Acts and Parts of Acts of the State of Colorado in Conflict with the Provisions of this Act. (Approved May 26, 1911.) 5898-B. Reimbursement, how made. SEC. 33b. The permanent fund arising from the sale of school lands of the state of Colorado shall be reimbursed by the military board from the military poll-tax fund at a rate of not less than ten thousand ($10,000.00) dollars per annum. Legislation. Sec. 5898-B. Sec. 2 of Act of 1911, cited under 3 5898-A. Section. D. DUTIES OF COUNTY TREASURER. 5899. County treasurer certify school moneys collected-Pay overPenalty. 5900. Duties of county treasurer handling school fund. 5901. Treasurer keep separate accounts-Warrants. 5902. Cancellation of paid school orders. 5903. Report of county treasurer to school directors. 5904. Receipt for and report on orders. 5905. Inspection of report. 5906. Canceled orders preserved. 5899. County treasurer certify school moneys collected-Pay over-Failure-Penalty. SEC. 34. The county treasurer shall, on or before the first day of January, April, July and October, of each year, certify the amount of said tax which shall have been collected, and the amount of any other county school money, then in the county treasury, to the county superintendent, and shall render him a statement of the amount uncollected. The amount unpaid shall be collected at any subsequent time, as delinquent taxes are collected, and shall be certified to the county superintendent as aforesaid. Should the treasurer fail at any time to pay over the tax as herein provided, he shall forfeit the sum of one hundred (100) dollars, and double damages, to be collected on his official bond; suit to be brought by the county superintendent, for the benefit of his county. Legislation. Sec. 5899. Act 1877, G. L. § 2511, G. S. § 3061. 5900. Duties of county treasurer handling school fund. SEC. 35. It is hereby made the duty of the county treasurer |