Letter of transmittal... Preface...... Introduction... Finance... CONTENTS. I. Basis for the distribution of State school moneys.. Redistribution by counties on changed basis.. Discussion..... II. Extent of restriction attached to the local expenditure of State school moneys.... Complete restriction... Partial restriction.. Discussion.... III. State aid....... Maintenance of schools...... Employment of qualified teachers and the payment to teachers of a Discussion....... Tabular summary of purposes for which State aid is granted. IV. Restrictions upon the right of localities to borrow money and to issue bonds..... 234 44 V. State regulation of the taxing duties and powers of localities Regular levy...... Special levy.... Tabular summary of unspecified, minimum, or fixed tax require- Maximum limitations.... Rate on valuation of taxable property.. Amount determined by designated bases, or stated as a gross 56 57 sum... Poll tax..... Permissive power to localities to exceed designated maximum.. 57 Discussion.... VI. State intervention.... Transfer of authority from local to State officers.... Levying of taxes............. Duties involving the expenditure of school moneys.. Apportionment, care, and expenditure of school money. Submission of financial reports..... Fire drills....... 59 63 63 Removal of school furniture when building is used for other than Care and expenditure of school moneys and filing of official 71 Submission of reports.... Return of school enumeration.... 122 72 72 Employment of qualified teachers and superintendents and the payment to them of a minimum salary..... 73 Provision of specified school accommodations and accessories...... Enforcement of the compulsory-attendance law........ Exclusion of denominational, sectarian, or partisan instruction.. 76 76 76 Performance of all duties specified by law.. Appointment of a school agent or treasurer and the reporting of Discussion.. VII. General summary. 76 76 80 81 |