the clerk all moneys coming into [his] hands, and belonging to the district, and not otherwise; he shall carefully file and preserve such orders; shall keep a book of accounts with the district, in which he shall enter all moneys received, specifying the several purposes for which such funds were raised, and the amount and object of each disbursement; and shall report to the annual school district meeting, a written statement of such receipts and disbursements.

SEC. 18. That the district treasurer shall, whenever a tax duplicate for the district is furnished him by the clerk, demand Treasurer to or cause to be demanded within the time prescribed by the collect taxes. directors, the amount charged on such duplicate from the taxpayers, if they can be found in the township or townships within which the district lies; and if such tax be not paid within the prescribed time, such treasurer may then collect the same by distress and sale of persona property, in the same manner as county treasurers are authorized to do in the collection of State and county taxes; and if the tax so assessed on any real property, shall remain unpaid for the space of three months after the expiration of the time prescribed for payment, and if sufficient personal property belonging to the delinquents cannot be found in the township whereof to make such tax by distress and sale, the treasurer shall then report such delinquent or delinquents to the county taxes to be re- auditor, and the auditor, on being satisfied of the correctness turned to Au- of the proceedings, shall, in making out the duplicate of ditor.

Delinquent

Treasurer's fees.

lerk to be

State and county taxes next thereafter, enter such delinquent tax in a separate column on such duplicate, to be collected as other taxes by the county treasurer; and when so collected, such delinquent tax shall be paid over to the district treasurer for the use of the district; and for all collections made under the provisions of this section, the district treasurer shall be entitled to receive, upon each duplicate of taxes not exceeding one hundred dollars, four per cent. and upon each duplicate exceeding one hundred dollars, four per cent. on the first hundred, and three per cent. on all over that sum, to be paid out of the taxes so collected; Provided, that no tax shall be collected for the purpose of building any school house as provided for in this act, unless the title to the land upon which said house is proposed to be or is located, shall be secured to the district in which the same may be situated, by deed or permanent lease, for such time as in the opinion of the court to whom the legality of said tax may be submitted, will be the time such school house will [be] likely to last.

SEC. 19. That the township clerk shall be superintendent Township of common schools within his township; shall fill any vaSuperintend- cancy which may occur in the office of director in any school ent of schools district in his township, or any fractional district, the school in his town house of which is located in his township, and shall exercise +hip. the same jurisdiction in such fractional district as if the whole

district was in his township; and where the school house is placed on the township line, the auditor of the county shall determine which clerk shall perform the duties of superintendent within the district; and the township clerk shall report annually to the auditor of the county, at the time of reporting the enumeration of youth, a tabular abstract of the several annual reports received from district clerks under the provisions of the eleventh section of this act.

Vacancies in

SEC. 20. That in any case where a district has failed to elect directors, or where they, being elected, have neglected or refused to qualify or discharge the duties of the office, Vacanci and where the township clerk may have appointed others to tors, how filfill such vacancies, who have also refused or neglected to led, &c. act, and there is an entire vacancy in the board, it shall be the duty of the township clerk to proceed to said district, and take upon himself all the duties assigned to the board of directors; and the township treasurer shall pay the teachers in such district their salaries on the order of said township clerk, in the same manner as he is required to do on the order of the directors; and all taxes assessed and expenses incurred, under the direction of said clerk, in such nonelecting district, shall be as valid and binding as if the board of directors had transacted the business; and said township clerk shall receive such compensation for his services under the provisions of this section, as the trustees of the township may deem just, to be paid out of the funds of such district.

abstract of enumeration.

liabilities.

SEC. 21. That the township clerk shall, annually, on or Township before the fifteenth day of November, make out and return Clerk to make to the auditor of the county, or cause the same to be done, a fair and accurate abstract of the enumeration of youth of each district in the township separately, as returned to him by the several district clerks; that for making such abstract and returning the same to the auditor, and for making an abstract of the several annual reports of district clerks, the township clerk shall be allowed, out of the county treasury, a compensation not exceeding one dollar and fifty cents His fees, and for each day actually employed; and the township clerk shall be responsible for all losses sustained by the township by reason of any failure or neglect on his part to return, or cause to be returned, an abstract of the enumeration as required by this section, and the amount of such loss shall be collected from him by the county auditor, in an action of debt, in the name of the State, and the amount so collected shall be apportioned among the several districts in the township, in the same manner as the school fund would have been.

SEC. 22. That the township clerk shall, when so directed Clerk to visit by the township trustees, visit every common school in his schools annually or oftener. township at least once annually, and examine the condition of such schools, and the condition of the school houses, and make a record of such examination; for which he shall be allowed one dollar per day, to be paid out of the township treasury; and, upon the requirement of the trustees

tax.

aforesaid, he shall make, annually, an estimate of the amount of funds necessary, in addition to the several school funds furnished by law, to provide at least six months' schooling to all the unmarried youth in the township, and shall give public notice of the amount by posting a written notice of the same on the door of each school house in the Voters to vote township, at least fifteen days prior to the first Monday in for or against April; and on that day the voters of the township shall vote, by ballot, for or against such township school tax, and if a majority of votes are in favor of such tax, the township clerk shall, within twenty days thereafter, certify the result, and the amount of tax voted, to the auditor of the county, who shall assess the amount of tax upon the taxable property in the township, and enter the same upon the annual county duplicate; and the county treasurer shall collect the same, and pay it over to the treasurer of the township, on the order of the auditor of the county; and the fund thus collected shall be apportioned among the several districts in the townships, in the same manner as other school funds are now apportioned; Provided, that the tax thus levied shall not exceed annually three mills on the dollar's valuation; and where the amount voted for exceeds that per cent. on the dollar, the auditor shall assess three mills only.

Treasurer to

TOWNSHIP TREASURER.

SEC. 23. That the township treasurer in each township, give bond, &c. shall be treasurer of all the school funds for tuition purposes belonging to the township, arising from lands, fines, interest, tax, or State distributions; and, on his election, and before entering on the duties of his office, he shall give bond, with sufficient security, payable to the State of Ohio, to be approved by the trustees of the township, conditioned for the faithful disbursement, according to law, of all such funds as shall from time to time come into his hands; and on the forfeiture of such bond, it shall be the duty of the township clerk to prosecute and collect the same for the use of the schools in the township.

Treasurer's

ditor, &c.

SEC. 24. That, before the county auditor shall issue to boud to be the township treasurer any order on the county treasurer for certified to au- the payment of any school funds belonging to the township, such township treasurer shall furnish the auditor with a certificate from the township clerk that such treasurer has executed a bond as provided for in the foregoing section; and the auditor shall in no case permit the township treasurer to have in his hands, at any one time, an amount of school funds over one-half the amount of the penalty in such bond; and the township trustees shall allow the township treasurer a compensation equal to one per cent. on all the school funds disbursed by him, to be paid on the order of the trustees out of the township treasury.

neys among

districts.

SEC. 25. That all moneys arising from any source for Treasurer to school purposes in the township, shall be paid over to the portion motownship treasurer, and he shall apportion the same ex- the several cept what he receives from the county treasury, which shall be paid out according to the apportionment of the county auditor, among the several districts, in the same proportion that the apportionment shall be made by the auditor; and he shall pay out the money belonging to each district to the teacher or teachers thereof, upon the order of the directors, countersigned by the district clerk; Provided, that he shall, in no case, pay money to any teacher who shall not, at the time of presenting his or her order therefor, present an abstract of the record of his or her school for the period of services covered by said order, showing the whole number of Teacher to repupils enrolled, and the average daily attendance, distin- ceive no guishing the number of males and females, the amount re- ney, unless an ceived from public funds, and the amount from other sources, nished, &c. and also a certificate, from a board of examiners, of qualification and moral character, as is required by law, which certificate shall have been issued and bear date previous to the commencement of the term for which payment is claimed, a copy of which certificate, together with the abstract above required, shall be retained by the township treasurer, and carefully returned to the county auditor at the time such treasurer makes his annual settlement, and without the return of which, it shall not be lawful for the auditor to give credit to the treasurer for such orders unlawfully redeemed.

mo

abstract is fur

SEC. 26. The township treasurer shall, annually, between Treasurer shall settle anthe first and twentieth of November, settle with the county nually with auditor, and account to him for all the moneys received for auditor. school purposes, and shall furnish him with a statement, in writing, showing the several amounts received, from whom, and on what account, and the amount paid for each district. The auditor shall examine the vouchers for such payments, with the copies of certificates of teachers, and their abstracts and statements, and as far as he is satisfied with the correctness thereof, shall certify the same; which certificate shall be, prima facie, a discharge of such treasurer; and, at the expiration of his term of service, said treasurer shall deliver over to his successor in office, all books, papers, records, and other documents belonging to said office, with all moneys and property of every description in his hands belonging to said township, or any district therein, including teachers' certificates, abstracts, and statements, where any orders may have been redeemed by him subsequent to his last annual settlement with the county auditor, and take the receipt of his successor therefor, and deposit the same with the town-.. ship clerk within ten days thereafter.

SEC. 27. No township treasurer shall receive from his Treasurer to predecessor in office, any redeemed order for the services of deliver certifi a teacher, unless the sum shall be accompanied by the cer- cates, abtificate, abstract, and statements of teachers by this act re- his successor. quired; and, in such respects, the county auditor shall hold

stracts, &c. to

Distr

rec

DISTRICT CLERK.

SEC. 11. That it shall be the duty of the clerk of each school district, to keep, in a book of records for the district, a to keep full account of the proceedings of all district meetings, and ords, &c. a faithful record of the official transactions of the directors, and certify the same by his official signature; to report, in writing, to the annual district meeting, a summary of the official proceedings of the directors during the year, showing how many schools have been taught, and for what length of time, how many male and how many female teachers have been employed, and the amount of salary paid each, the amount of district tax assessed during the year, and for what purposes, the number of school houses built, the cost of the same, and the number and cost of books purchased during the year for the district library, and the total number of volumes in such library; a copy of which report he shall deliver to the township clerk within twenty days after the district meeting. He shall furnish, at the expense of the district, each teacher with a book in which to keep a record of the school; shall countersign all orders on the district treasury; shall act as district librarian, and expend, under the direction of the directors, all moneys raised for the purchase of library books; and perform all other duties required by law, and not herein specified; and at the end of his official term, deliver over to his successor in office, all books, papers, and other property in his possession belonging to the district.

His duties continued.

Annual enu

taken.

SEC. 12. That whenever any district tax shall be ordered by a vote of the district, or by the directors thereof, the district clerk shall, within twenty days after such tax has been ordered, make out and furnish to the auditor of the county, an alphabetical list of all persons owning taxable property in the district, stating, where the district line divides a tract of land, the number of acres of such tract lying in the district; and said auditor shall immediately furnish an abstract of such taxable property, excluding the property of black and mulatto persons, upon which the clerk shall assess the amount of tax required, andplace said duplicate in the hands of the district treasurer for collection; and he may charge for preparing said duplicate, where the amount assessed does not exceed one hundred dollars, two per cent. on the amount of taxes, and where it exceeds one hundred dollars, one per cent., which shall be paid out of the tax. Any clerk failing to perform or cause to be performed, the duties required by this section, shall be liable to the district for the amount of tax voted or ordered to be levied.

SEC. 13. That the clerk of each school district shall, anmeration to be nually, between the first and twentieth day of October, take, or cause to be taken, an enumeration of all the unmarried white youth in such district, between the ages of four and twenty-one years, resident within said district on the first day of October, designating the number of males and females, and not including such as are temporarily within the