of the district for the minimum term it shall be the duty of the board of education to lay an additional levy to make up the deficiency in the teachers' fund.)

(d) In any district or independent district where the term of school has been, or shall hereafter be, extended for a longer period than the minimum term by a majority of the votes cast at an election therein as provided in section twentyseven of chapter forty-five of the code of West Virginia of one thousand nine hundred and sixteen, and the maximum rate of levy hereinbefore provided for maintenance building fund purposes and teachers' fund purposes will not provide sufficient funds to defray the expenses of the term provided by such election, the board of education shall lay a levy sufficiently high to provide the funds necessary to conduct the schools in such district for the term provided by such election, and such levy shall be separated into, and designated as, maintenance building fund levy, and teachers' fund levy. The term of school fixed by such election shall continue from year to year so long as a majority of the votes cast at the election at which the question of “school levy" is submitted, be in favor of such "school levy," or until the term so fixed shall be changed by a majority vote of the people in such district.

(e) If the majority of the taxpayers of a sub-district within an incorporated municipality, the boundaries of which sub-districts are, or shall be made, coextensive with the boundaries of such municipality, file with the board of education of the district in which such sub-district is a part, at their meeting on the second Tuesday in August, a petition praying for an extension of the school term therein for a given number of months, the board shall extend the term of such school for the number of months prayed for in such petition, and shall lay levies sufficiently high on each one hundred dollars' assessed valuation of the taxable property in such sub-district according to the last assessment thereof, for such extension, which levies shall be separated into and designated as maintenance building fund levy and a sub-district teachers' fund levy.

For High Schools

For high schools for current purposes under such regulations as are prescribed by law, a levy of not to exceed twenty cents, and in making up the estimate and proposing levies therefor as provided in section five, the board of education shall separate the same into two funds as follows: Maintenance building fund purposes and teachers' fund purposes.

In case the levy herein provided for high school purposes will not produce sufficient funds to continue any high school for the term fixed by law, the board of education may lay a levy sufficiently high to maintain such high school for the said term.

Sec. 6. Within three days after the board of education has laid the levies for the various funds hereinbefore provided, it shall be the duty of the secretary of the board to forward a certified copy of the orders laying levies to the state tax commissioner and to report the rate of levy for each fund to the county superintendent and the assessor, and within three days thereafter it shall be the duty of the county superintendent to report the rate of levy for each of the various funds to the clerk of the county court and the assessor, and the rate of levy for all funds, and the total value of real and personal property in each district and independent district to the state superintendent of free schools and the auditor;

and it shall thereupon be the duty of the proper county officers to extend on the land and personal property books the amount of taxes levied aforesaid, which taxes the sheriff shall collect and account for as required by law.

The General School Fund

Sec. 7. The proceeds of the capitation tax, the income of the school fund, the net proceeds of all forfeitures and fines which accrued to the State during the previous year and all moneys arising from the sources named in section four of article twelve of the constitution heretofore going to the "school fund," but as now amended going to the "general school fund," all interest on public moneys received from state depositories, state license tax on marriages, state tax on forfeitures, state tax on state licenses except state licenses paid direct to the state auditor and secretary of state (the income, however, from the last three named sources shall be paid into the "general school fund” beginning July first, one thousand nine hundred and nineteen), and all funds from any source paid into the treasury for school purposes and not otherwise appropriated, shall be set apart for the support of free schools, as a separate fund to be called "the general school fund." Such fund shall be used to supplement the maintenance building fund of elementary schools, and the teachers' fund of elementary schools in districts where the maximum levy for teachers' purposes will not provide sufficient funds to pay minimum salaries to a sufficient number of teachers for all the elementary schools of the district for the minimum term, and for the purposes enumerated in the following paragraph:

It shall be the duty of the auditor, on or before the twentieth day of July in each year, to ascertain the amount of the general school fund for distribution, after first deducting the aggregate salary of the state superintendent of free schools, his necessary traveling expenses not to exceed five hundred dollars, the contingent and other expenses of his office, and the salaries of county superintendents, and to notify the state superintendent of free schools thereof. The state superintendent shall thereupon ascertain the deficiency in the maintenance building fund and the teachers' funds mentioned in the preceding paragraph whose duty it shall be to deposit with the treasurer of the board of education to the credit of such fund the amount necessary to make up such deficiency, to be apportioned, however, to the various districts requiring supplemental aid as herein provided so as to make the term of elementary schools therein as nearly equal as possible being guided, however, in such apportionment by the relative assessed valuation of property therein as indicated by the records of the state tax commissioner's office.

But before making requisition on the auditor for the supplemental aid herein provided, the state superintendent shall inform himself of the conditions existing in such districts as seek aid and shall require from all boards of education asking such aid, on forms to be prescribed and furnished by him, a financial statement thereof supported by affidavits showing the deficiency existing in such districts and the necessity for such aid.

The state superintendent shall, also, notify the county superintendent of each county to which supplemental aid is furnished the amount thereof, who in turn shall notify the boards of education of such districts as receive such supplemental

aid of the amount thereof apportioned to such district and that the same can not be drawn by them until they have laid the maximum levies required by sections five (a) and (c) of this chapter.

Additional Fund Purposes

Sec. 9. (a) If any county court, board of education, or common council of a municipal corporation be of opinion that the maximum rate of levy of taxes hereinbefore named in section two (a) as to counties, or in section five as to elementary and high schools, in school districts, or in section eight as to municipalities, will not produce sufficient funds for the current fiscal year to cover the expenditures for the year in the county or school district, or municipality, as the case may be, it may enter an order on its record book of proceedings setting forth the purposes for which additional funds will be needed, the amount thereof for each purpose, and the total thereof, the separate and aggregate amount of the taxable property on which it is authorized to levy taxes and the rate of levy in cents on each one hundred dollars assessed valuation of such property necessary to produce the additional amount estimated to be needed; and in the same order submit to the voters of the county, the school district or the municipality, as the case may be, at an election therefor, the question of such additional levy. If a majority of the votes cast on the question at such election be in favor of such additional levy, the court, board or council, as the case may be, shall have authority to make such additional levy, but the same shall not exceed twenty cents on each one hundred dollars assessed valuation of the taxable property in the county, school district, or municipality, according to the last assessment thereof.

(b) If any county, school or independent school district, or municipal corporation has, at the time this act goes into effect, an outstanding bonded indebtedness where no provision has heretofore been made to pay the interest on such bonds and provide a sinking fund for the discharge of the principal of the same at maturity, the county court, the board of education, or the municipal council, as the case may be, shall lay a levy sufficiently high to pay the interest and provide a sinking fund for the discharge of the principal of such bonds at maturity and shall continue to lay the same from year to year until such bonded indebtedness is liquidated. The funds arising from such levy shall be used for the purposes for which levied and no other.

(c) If any county or school or independent school district, or municipal corporation, creates in the future a bonded indebtedness according to law, the county court, board of education, or municipal council, as the case may be, shall enter an order on its record book of proceedings setting forth the maximum rate of levy necessary in each year to pay the interest and provide a sinking fund for the discharge of the principal of the bonds at maturity; and in the same order submit to the voters of the county, district or municipality, as the case may be, at the election held for the purpose of authorizing the bond issue, the question of such levy. At such election there shall be printed on the ticket a brief statement of the levy herein provided for, such as “To authorize a maximum special bond levy of... .......cents to pay the interest on, and.. ..cents to provide a sinking fund for the discharge of the principal of the bonds now being voted for according to the order of.. ....entered on the

..day of..... And directly underneath, in two separate lines, shall be printed the words "For the levy" 'and "Against the levy." In all respects the provisions of the laws concerning general elections and elections under the provisions of this act shall apply to such election as far as they are practicable. If a majority of the votes cast at such election be in favor of such levy, the county court, board or council, as the case may be, shall have authority to lay such maximum levy, and it may continue to lay the same, or such portion thereof as is necessary, from year to year, without an additional vote, until such bonded indebtedness is liquidated; but the funds arising from such levy shall be used for the purposes for which levied and no other.

Elections

Sec. 10. The election authorized in section nine may be held at any general election, or at a special election held for the purposes herein stated. Notice thereof, however, shall be.given by publication of the order of the court, board of education, or council, calling the same, in two newspapers of general circulation in the territory in which the election is held, and of opposite politics, at least once in each week for two successive weeks before the election, and printed copies of said order shall be posted at each place of voting at least ten days before the election. If there be only one newspaper published in the county, the publication shall be made therein. All the provisions of the laws concerning general elections shall apply to such election as far as they are practicable, except as follows: A separate ticket shall be used at such election held in connection with any other election. On such ticket shall be printed a brief statement of the question submitted such as "Special election to authorize... cents, according to the order of the........ on the....

..day of....

..levy of..

entered

and directly underneath in

two separate lines, shall be printed the words "For the levy" and "Against the levy." Those favoring the levy shall erase the words "Against the levy" and those opposed thereto shall erase the words "For the levy." If a majority of those voting on the question be in favor of the levy, the said fiscal body submitting the question shall be authorized to lay the same; but if a majority of the votes cast on the question be not in favor of such levy, it shall not be laid. If the question be submitted by the county court, the clerk thereof shall prepare, procure and furnish to the election commissioners at each place of voting, the tickets, poll books, tally sheets and other things needed; if the question be submitted by a board of education, the secretary thereof shall perform such duty; and if the question be submitted by a council of a municipal corporation, such duty shall be performed by the clerk, recorder or other recording officer of the municipal council.

A levy under (a) section nine may be submitted for any two successive years that may be named in the order submitting the question to the voters, the rate of levy for each year being stated in such order, and if the levy be authorized as aforesaid, the proper fiscal body may lay such levy, or so much thereof as may be necessary for each of said two years.

Restricted Use of Funds

Sec. 11. Any funds derived from levying of taxes under and pursuant to the provisions of this act shall be expended for the purposes for which levied and no other.

Certain Acts Prohibited and Penalties Prescribed

Sec. 12. It shall be unlawful for any county court, board of education, or council of a municipal corporation, or other body charged with the administration of the fiscal affairs of any county school district or independent school district, or municipality to expend any money or to incur any obligation or indebtedness which such fiscal body is not expressly authorized by law to expend or incur. Nor shall any such fiscal body make any contract, express or implied the performance of which, in whole or part, would involve the expenditure of money in excess of funds legally at the disposal of such fiscal body, nor issue or authorize to be issued any certificate, order or other evidence of indebtedness which cannot be paid out of the levy for the current fiscal year or out of the fund against which it is issued. Nor shall any such tribunal attempt to lay any levy the rate whereof shall exceed the rate specified by law. Any indebtedness created, contract made or order or draft issued in violation hereof, shall be void and of no effect, and any money received thereon may be recovered from the person receiving the same by the fiscal body which created, made or issued the indebtedness, contract, order or draft.

Any member of such fiscal body, or any officer or person who wilfully violates any of the provisions of this act, shall expend any money, or incur any debt or obligation, or make or participate in the making of any such contract, or be a party thereto in any official capacity, or issue or cause to be issued any such certificate, order or other evidence of indebtedness, shall be personally liable therefor, both jointly and severally, and an action may be maintained therefor by the State, or by any county, municipal corporation, district, or person prejudiced thereby, in any court of competent jurisdiction. Any such member, officer or person who shall wilfully violate the provisions of this act shall be guilty of a misdemeanor, and upon conviction thereof shall be fined not more than five hundred dollars, or be confined in jail not more than one year, or be both fined and imprisoned, and in addition thereto shall forfeit his office. Whenever any court of competent jurisdiction by mandamus, injunction, or trial of any action of law, or judicial proceeding, shall ascertain or determine that any member of any fiscal body hereinbefore referred to has negligently or wilfully violated any of the provisions of this section, it shall enter an order declaring the office of such member forfeited.

Any taxpayer of the county, school district or independent school district or municipality, as the case may be, or the state tax commissioner, for the use and benefit of the county, school district or independent school district, or municipality, as the case may be, may, in his name, institute and prosecute to final judgment including the right of appeal to the supreme court of appeals of the State in any court having jurisdiction, proper action, suit, or proceeding, against the individual members of a county court, board of education, municipal council, or other body in lieu thereof, to recover from them any moneys expended in