larly conducted for at least six months in the year, unless such private school is a sectarian or denominational school, the school committee may contract with the teacher of such private school to give instruction to all pupils between the ages of six and twenty-one years in the branches of learning taught in the public schools, as prescribed in this chapter, without charge and free of tuition; and such school committee may pay such teacher for such service out of the public-school fund apportioned to the district, and the agreement as to such pay shall be arranged between the committee and teacher. Every teacher of the public-school branches in such school shall obtain a first-grade certificate before beginning his or her work, and shall from time to time make such reports as are required of other teachers under this chapter. The county superintendents of public instruction shall have the same authority in respect to the employment and dismissal of teachers under this section, and in every other respect, as is conferred in other sections of this chapter; and all contracts made under this section shall designate the minimum length of the public-school term, which shall not be less than the average length of the public-school term of the county of the preceding year. The amount paid such private school for each pupil in the public-school branches, based on the average daily attendance, shall not exceed the regular tuition rates in such school for such branches of study. Every school to which aid shall be given under this chapter shall be a public school, to which all children living within the district between the ages of six and twenty-one years shall be admitted free of charge for tuition: Provided, that in case of contract with the teacher of a private school, under this section, tuition may be charged for instruction in higher branches of study not mentioned in section four thousand and eighty-seven, if the apportionment of funds for the public school of the district would in the opinion of the county board of education be insufficient to provide instruction in these higher branches of study if the public school were taught separately. The committee may admit pay students over twenty-one years of age.

1901, c. 4, ss. 33, 65; 1903, c. 435, s. 15; 1905, c. 533, s. 12.

XI. THE TREASURER OF THE SCHOOL FUND. Summary: THE COUNTY TREASURER IS TREASURER OF THE SCHOOL FUND, AND HE MUST GIVE A SEPARATE BOND FOR THE FAITHFUL DISCHARGE OF HIS DUTIES. HE IS ALSO REQUIRED TO KEEP AN ITEMIZED RECORD OF HIS RECEIPTS AND DISBURSEMENTS OF THE SCHOOL FUND,

AND TO PAY NO ORDER FOR MONEY UNLESS PROPERLY SIGNED BY THE COMMITTEE AND COUNTY SUPERINTENDENT. THE TREASURER IS ALSO REQUIRED TO BE IN HIS OFFICE ON THE LAST SATURDAY OF EACH MONTH, AND TO KEEP AN ACCOUNT WITH EACH TOWNSHIP AND SCHOOL DISTRICT. ANNUALLY HE MUST REPORT TO THE STATE SUPERINTENDENT AND TO THE COUNTY BOARD, SETTING FORTH ALL THE MONEY TRANSACTIONS OF THE YEAR. THE COUNTY BOARD MAY REQUIRE REPORTS OFTENER THAN ONCE A YEAR. FAILURE TO MAKE PROPER REPORTS CONSTITUTES A MISDEMEANOR. THE COMPENSATION OF THE TREASURER IS TO BE FIXED BY THE COUNTY BOARD, NOT TO EXCEED 2 PER CENT OF HIS DISBURSEMENTS.

4152. COUNTY TREASURER MADE TREASURER OF SCHOOL FUND; BOND. The county treasurer of each county shall receive and disburse all public-school funds, and shall keep the same separate and distinct from all other funds; but before entering upon the duties of his office he shall execute a justified bond, with security, in an amount to be fixed by the board of county commissioners, not less than the moneys received by him or by his predecessor during the previous year, conditioned for the faithful performance of his duties as treasurer of the county school fund, and for the payment over to his successor in office of any balance of school moneys that may be in his hands unexpended. The bond of the treasurer of the county school fund shall be a separate bond, not including liabilities for other funds, and shall be approved by the board of county commissioners, and that board may from time to time, if necessary, require him to strengthen his bond.

COMPENSATION OF COUNTY TREASURER FOR RECEIVING AND DISBURSING SCHOOL FUNDS. The county treasurer shall receive as compensation in full for all services required of him such a sum, not exceeding one-half of one per cent on moneys received and not exceeding two and a half per cent on moneys disbursed by him, as the board of county commissioners of the county may allow. As treasurer of the county school fund he shall receive such sum as the board of education may allow him, not exceeding two per cent on disbursements: Provided, that in counties where his compensation cannot exceed the sum of two hundred and fifty dollars the said treasurer may be allowed a sum not exceeding two and a half per cent on his receipts and his disbursements: Provided further, that the County Treasurer of Buncombe County shall receive as compensation in full for all services required of him seventeen hundred and fifty dollars per annum, paid pro rata from

the county fund and the school fund.

The County Treasurer of Gaston County shall receive as compensation in full for all services required of him a yearly salary not exceeding twelve hundred dollars, to be fixed by the commissioners of said county. The County Treasurer of Mecklenburg County shall receive as compensation in full for all services required of him a yearly salary not exceeding twenty-seven hundred and fifty dollars, to be fixed by the commissioners of said county; said salaries to be in lieu of all commissions allowed by law. The Treasurer of Martin County shall receive as his commissions two and one-half per cent on all money received by him as general county fund and two and one-half per cent on all money disbursed by him as general county fund. Commissions on school fund shall remain as already provided for by law.

1901, c. 4, ss. 46, 47; Revisal 1905, c. 66, s. 2878.

4153. BOND, ACTION ON. The board of county commissioners shall bring action in the name of the State upon the relation of such board for any breach of the bond of the treasurer of the county school fund, and on its failure to bring such action it may be brought in the name of the State on the relation of any taxpayer.

1901, c. 4, s. 47.

4154. TO KEEP DETAILED ACCOUNT OF RECEIPTS; TO ACCEPT MONEY ONLY. The treasurer of the county school fund shall keep a book in which shall be entered a full and detailed account of all publicschool moneys received by him, the name of each person paying him school money, the source from which the same may have been derived, and the date of such payment. In his settlement with the sheriff or other collecting officer of public-school funds the treasurer shall receive money only.

1901, c. 4. s. 52.

4155. TO PAY ONLY SUCH ORDERS AS ALLOWED HEREIN. Every order for the payment of a teacher's salary, for building, repairs, school furnishing or for the payment of money for any purpose whatsoever, before it shall be a valid voucher for the county treasurer, shall be signed first by at least two members of the school committee, then by the county superintendent. No order shall be signed by the county superintendent for more money than is to the credit of that district for the fiscal year, nor shall he endorse the order of any teacher who does not produce a certificate as required by law. The treasurer shall not pay any

school money for building or repairing any schoolhouse unless the site on which it is located has been donated to or purchased by the county board of education and the deed for the same regularly executed and delivered to such board and probated and registered in the office of the register of deeds for the county and delivered to the clerk of the Superior Court, to be by him safely deposited with his valuable official papers and surrendered to his successor in office.

1901, c. 4, s. 48.

The

4156. TO BE AT HIS OFFICE ON LAST SATURDAY IN MONTH. treasurer of the county school fund shall, on the last Saturday of each month, attend at his office for the purpose of paying school orders, but this shall not prevent the payment of orders at other times.

1901, c. 4, s. 58.

4157. TO KEEP AN ACCOUNT WITH EACH TOWNSHIP AND DISTRICT; ANNUAL REPORT OF BALANCES. It shall be the duty of the treasurer of the county school fund to keep a book in which he shall open an account with each township in the county, showing the amount apportioned to such township by the county board of education. He shall also open an account with each school district, showing the amount apportioned to such district. He shall record all payments of school money, giving the date, the amount, the person to whom paid and for what purpose paid. He shall balance the account of each township and district annually on the thirtieth of June, and shall report by letter or printed circular, within ten days thereafter, such balances to the county board of education and to the school committee.

1901, c. 4, s. 49.

4158. TO REPORT ANNUALLY TO STATE SUPERINTENDENT AND TO COUNTY BOARD. The treasurer of the county school fund shall report to the State Superintendent of Public Instruction on the first Monday of August of each year the entire amount of money received and disbursed by him during the preceding school year, designating by items the amounts received, respectively, from property tax, poll tax, liquor licenses, fines, forfeitures and penalties, auctioneers, estrays, from State Treasurer and from other sources. He shall also designate by item the sum paid to teachers of each race, respectively, for schoolhouses, school sites in the several districts, and for all other purposes, specifically and in detail, by item, and on the same date he shall file a duplicate of such report

in the office of the county board of education. He shall make such other reports as the county board of education of the county may require from time to time. Whenever the sheriff or other collecting officer pays over money to the treasurer of the school fund he shall designate the items as indicated in this section, and these items shall be stated in the receipts given by the treas

urer.

1901, c. 4, ss. 51, 56.

4159. DUTIES ON EXPIRATION OF HIS TERM. Each treasurer of the county school fund, in going out of office, shall deposit in the office of the board of education of his county his books in which are kept his school accounts, and all records and blanks pertaining to his office. If the term of office of any treasurer shall expire on the thirtieth day of November during any fiscal school year, or if for any reason he shall hold office beyond the thirtieth day of November and not for the whole of the current fiscal school year, he shall at the time he goes out of office file with the county board of education and with his successor a report, itemized, as required by the next preceding section, covering the receipts and disbursements for that part of the fiscal school year from the thirtieth of June preceding to the time at which he turns over the office to his successor, and his successor shall include in his report to the State Superintendent the receipts and disbursements for the current fiscal year.

1901, c. 4, ss. 57, 58.

4160. TO EXHIBIT BOOKS, VOUCHERS AND MONEY TO COUNTY BOARD. The treasurer of the county school fund shall, when required by the county board of education, produce his books and vouchers for examination, and shall also exhibit all moneys due the publicschool fund of the county at each settlement required by this chapter.

1901, c. 4, s. 50.

TREASURER FAILING TO REPORT. If any treasurer of the county school fund shall fail to make reports required of him at the time and in the manner prescribed, or to perform any other duties required of him by law, he shall be guilty of a misdemeanor and be fined not less than fifty dollars and not more than two hundred dollars or imprisoned not less than thirty days nor more than six months, in the discretion of the court.

Revisal of 1905, v. I, c. 81, s. 3839.