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Sec. 187. Annual Settlement with County Financial Secretary. He shall on or immediately before the first day of July in each year, settle with the county financial secretary for each district and independent district in the county. In this settlement he shall be charged with the amount of taxes and of general school fund apportioned to each district or independent district by the county superintendent and the amount of taxes levied by the board of education upon the property of each district or independent district for the teachers' fund, for the building fund and all other school funds, and for any other money received by him during the current year on account of the free schools of such district or independent district; and he shall be credited with the amount of delinquent school tax in such district or independent district that has been duly certified by the clerk of the county court to such board of education.

If any county financial secretary fails to make the settlement required by this section, with the sheriff within the proper time as aforesaid, he shall be guilty of a misdemeanor and upon conviction thereof be fined twenty dollars, the proceeds of which fine shall be placed to the credit of the building fund of the district for which said settlement is not made.

Sec. 188. Payments in Excess. He shall be credited in such settlements with all orders paid and produced by him, if found to be correct by the board of education, and he shall receive no other credits except his commission as hereinafter provided. If any sheriff shall pay out in any one year more money on account of the teachers' funds or of the building funds or of any other fund, than shall have been levied and could have been collected by him during said year together with the amount remaining in his hands from any preceding year, he shall in such settlement receive no credits for such excess.

Sec. 189. Method of Settlement. In making said settlement it shall be the duty of the sheriff to prepare and present to the said board of education in duplicate separate lists of all the credits claimed by him against each of the several school funds collected by him showing the amount, date and number of each voucher or order, and to whom payable, together with the statement of the proper debits to the several funds to which he is chargeable; which lists and statements together with the vouchers claimed as credits by the sheriff shall be endorsed by the secretary of the board on the back of each with the words "Settled by board of education," under which the secretary shall sign his name and enter the date of the settlement, and said statements and lists as corrected shall be signed by said sheriff and by the president and secretary of the said board of education in duplicate, one copy to be retained by said board and the other, together with the vouchers and orders shall be turned over to the sheriff, who shall as soon as may be deliver them to the clerk of the county court, and the same shall serve as a basis for the settlement required by section seven of article twelve of the constitution, and section one hundred and ninety-three* of this act.

Sec. 190. Settlement with County Court. In addition to the settlements required by the sheriff with each board of education, every sheriff shall also make the annual settlements by districts with the county court of his county at the next term after the first day of July in each year, showing an itemized statement of all money disbursed for the preceding year on account of the building fund, the teachers' fund, and any other school funds in his hands, showing the amount, *Refers to section one hundred ninety.

date and number of each credit voucher and to whom payable, and the balance due each district and independent district on each of said funds, which settlement shall be made a matter of record by the clerk of said court in a book kept for that purpose.

Sec. 191. Corrections in Settlement. But the settlement made by the sheriff with the several school districts of the county, as provided in section one hundred and ninety† of this act, when found correct and properly signed and turned over to the clerk of said court as required by section one hundred and ninety-two* of this act, may be taken and treated as the settlements required to be made and recorded by section one hundred and ninety-threef of this act; provided, however, that the prosecuting attorney or any taxpayer of the county may appear before said court for the purpose of making corrections in said report, and said court may hear said objections, after reasonable notice to the sheriff and board of education and make such corrections as may be proper, and when corrected said settlements shall be recorded; and said settlement and vouchers turned over the clerk of said court shall be filed by said clerk by districts. Sec. 192. Failure to Account for or to Pay Orders. If he shall fail to account for and pay over as required by law any money which may come into his hands or for which he is liable, judgment may be rendered therefor against him and his sureties with interest and ten per cent damages; and upon the failure of such sheriff to pay any proper order issued by the said board of education, the person entitled to receive the sum of money specified in such order may require the sheriff to endorse thereon or write across the face thereof the words "presented for payment" with the proper date and sign the same, and judgment upon motion after at least ten days' notice may be obtained against the sheriff before any justice of his county or before the circuit court thereof, with interest from the time said order was presented and ten per cent damages. But a sheriff shall not be required to endorse any school order nor shall suit be brought on any such school order prior to the first day of November of the current school year.

Sec. 193. Failure to Settle. If any sheriff fails to make the settlement required by section one hundred ninety* of this act at the time required, without reasonable cause therefor, he shall be charged in said settlement with twelve per cent interest on all school money in his hands for the time he is in default in making the said settlement. If the sheriff fails to make the said settlement at the time required it shall be the duty of the prosecuting attorney to proceed by action against him and his sureties in the circuit court to recover the fine and penalty imposed upon him by this section and by section one hundred ninetyfive of this act.

Every retiring sheriff shall immediately after he shall have made his final settlement in the manner herein provided, pay and turn over to his successor in office such balance as may be shown to be due from him by said settlement.

Sec. 194. The provisions of this act shall in no manner infringe upon the powers and privileges heretofore granted by any special act or acts to any independent tRefers to section one hundred eighty-seven.

*Refers to section one hundred eighty-seven.

†Refers to section one hundred ninety.

Refers to section one hundred ninety-two.

school district in the State; and any independent school district may avail itself of any of the provisions of this act as determined by the board of education of said independent district.

Sec. 195. All acts and parts of acts inconsistent with this act are hereby repealed.

SCHOOL LEVIES AND SCHOOL FUNDS

(Being that part of Chapter 126, Acts of the Legislature of 1919, Regular Session relating to School Levies and School Funds)

Section 1. The county court of every county, the board of education of every school and independent school district and the common council or other fiscal body in lieu thereof of every municipal corporation, shall hold a session on the second Tuesday in August in each year for the transaction of business generally, and especially for the transaction of business as herein required.

Statement and Levies by Boards of Education

Sec. 5. At its session held on the second Tuesday in August as aforesaid, the board of education of every district and independent district except the independent school district of Wheeling, shall, if a majority of the ballots cast upon the question of laying a levy in the district or independent district as provided in chapter forty-five of the code have printed or written thereon "For school levy," ascertain the condition of the fiscal affairs of the district and make up an itemized statement thereof, distinguishing between elementary and high schools and the various funds hereinafter provided for each, which statement shall set forth in detail: First: The separate amounts due the various funds of the district, and the amounts that will come due and collectible during the current fiscal year except from the levy of taxes to be made for the year;

Second: The debts and demands owed by the district, and the debts and demands that will become due and payable during the current fiscal year, including interest on any indebtedness, funded, bonded or otherwise;

Third: All other expenditures under the several heads of expenditures, to be made and payable out of the levy of the district for the current fiscal year, with proper allowances for delinquent taxes, exonerations and contingencies. Said statement shall also set forth the separate amount necessary to be raised for each fund by the levy of taxes for the current fiscal year, the proposed rate of such levy in cents on each one hundred dollars assessed valuation of the taxable property in the district for each of such funds, and the separate and aggregate amounts of the assessed valuation of real estate, personal property, and public utility property assessed by the board of public works. A copy of such statement duly certified by the secretary of the board shall immediately be forwarded to the state tax commissioner, and said statement shall, before the next meeting of the board, be published once in two newspapers of opposite politics in the county, if there be two such newspapers of general circulation in the county. If there be but one newspaper published in the county, the publication shall be made therein.

* * *

The session shall then stand adjourned until the fourth Tuesday in August, at which time it shall reconvene and [ and it shall then be the duty of said court (or board of education) to hear and consider any objections made orally or in writing, by the prosecuting attorney, by the state tax commissioner or his representative, or by any taxpayer of the county, to said estimate and proposed levy, or any item thereof. It shall be the duty of the court (or board of education) to enter an order of record showing the objections so made, setting forth the reasons and grounds for such objections. But the failure of any officer or taxpayer to offer objections as herein provided shall not preclude him from pursuing any legal remedy necessary to correct any levy made by any fiscal body named in this act. After said objections have been made and heard, the court (or board of education) shall thereupon reconsider the proposed original estimate and proposed rate of levy, and if the objection thereto or any part thereof appear to be well taken, the court (or board of education) shall correct the same accordingly, and it shall thereupon be approved, and when approved shall, with the order approving it, be entered by the clerk (or secretary) in the proper record book. After having entered the statement as finally approved, in its book of record or proceedings, the board shall thereupon levy as many cents on each one hundred dollars assessed valuation of the taxable property in the district, according to the last assessment thereof, as will produce the amounts shown by the statement approved to be necessary as follows:

For Elementary Schools

(a) For maintenance building fund purposes, a levy not to exceed ten cents, which fund shall be used for the purposes for which the building fund as now provided by law is used, except that no part of such fund shall be used for purchasing lands or erecting new buildings, or additions, or for equipping and furnishing same; but if the rate of levy as herein provided for maintenance building fund purposes will not produce a sufficient fund for such purposes, the deficiency shall be made up from the general school fund as provided for in section seven of this act.

(b) For new building fund purposes, a levy not to exceed twenty cents, which fund shall be used for the purpose of purchasing lands and the erection of buildings thereon, for the purchase and remodeling of buildings, and for building additions to school houses, and for furnishing and equipping the same. Where, however, an exigency exists for additional housing and the levy herein provided is not sufficient to provide for same, an additional levy hereunder may be laid, not to exceed twenty cents, but such levy shall not be made until the same shall have been first submitted to and approved in writing by the state superintendent of free schools and the state tax commissioner. Such buildings shall be constructed according to and under the conditions now provided by law.

(c) For teachers' fund purposes, a levy not to exceed forty cents, for the purpose of maintaining the schools of the district for a minimum term of six months, or for a longer term where the same has been extended by or according to law. (In case, however, the levy hereunder, including the supplemental apportionment of the general school fund hereinafter provided, will not produce a sufficient fund to pay minimum salaries to a sufficient number of teachers for all the schools

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