sufficient to realize the amount of the principal or interest past due. In Kansas, if the proper officers fail or neglect to make a levy sufficient in amount to pay the interest upon refunding bonds and coupons, county clerks must levy such tax; if county clerks fail to perform their duty, the auditor of State informs county treasurers of the amount due and such amount must be by them levied. In Louisiana, if school boards fail or refuse to levy a tax sufficient to pay the interest and principal on bonds issued, the auditor of public accounts must name the rate of such tax and order the same collected. In Oklahoma, if officers whose duty it is to levy taxes to pay bonds and coupons fail to act, the State auditor ascertains the amount necessary and certifies the fact to the county treasurer, who makes the levy.

DUTIES INVOLVING THE EXPENDITURE OF SCHOOL MONEYS.

A transfer of authority from local to State officers because of the nonperformance of duties involving the expenditure of school funds occurs in nine States. The duties designated include the repair and improvement of school buildings, the employment of officers, the maintenance of schools, the provision of flags, and the payment of interest or principal on money borrowed from the State. The State officers designated to perform such duties are the State superintendent, deputy State superintendents, the State board of education, the governor and council, the commissioner of health, and the State auditor.

Repair and improve schoolhouses.-In Connecticut, whenever it may be found by the State board of education or by the board of school visitors or by a member of the town school committee that further or different sanitary provisions or means of lighting and ventilating are required without unreasonable expense, either of said boards or such member of the town school committee may recommend the desired changes; in case such changes are not made substantially as recommended within two weeks from the date of notice thereof, such board or member of the committee may make complaint to the proper health authority of the community, which authority shall order such changes made as it may deem necessary and proper. In Nevada, if school trustees fail to provide outbuildings, the deputy State superintendent in charge of the district must cause the same to be built and paid for out of district funds. Also, if school trustees fail to keep school buildings in proper repair, the deputy State superintendent in charge of the district must cause such needed repairs to be made and paid for out of district funds, provided the cost does not exceed $50.

Employ officers.-In Iowa and Tennessee, when county superintendents fail to submit reports, the superintendent of public instruction may appoint and compensate some suitable person to perform such duties, the cost of which must be paid by the delinquent county superintendent. In Maine, when the State superintendent is of the opinion that the census has been inaccurately taken, he must make a statement thereof to the governor and council, who may require the census to be retaken, and if they think necessary, appoint and compensate persons to perform such service. In New Hampshire, the governor, with the advice and consent of the council, may require school boards to remove truant officers who are incompetent and to appoint competent successors, and upon the failure or neglect of school boards to do so, said State officers may appoint and compensate such truant officers. In Pennsylvania, if school districts which are required to provide medical inspection do not comply

* Connecticut, Iowa, Maine, Nevada, New Hampshire, New Mexico, Pennsylvania, Tennessee, Virginia. 90757°-15-5

with the law within 30 days after the beginning of the school year, the commissioner of health must appoint a properly qualified medical inspector for the remainder of the school year, and fix the compensation which shall be paid him by the district. Maintain schools.-In Nevada, whenever there is sufficient money to the credit of any school district to pay the expense of maintaining school eight months, and the trustees neglect to provide for an eight months' term, the deputy State superintendent in charge of the district must take the action necessary to do so. In New Mexico, if county superintendents refuse to approve the applications of districts to share in the State school building fund when the annual income is insufficient to maintain schools for the required term, the directors may present the facts to the State board of education, which board may, after a hearing and if it finds the facts so warrant, approve said application without the indorsement of the county superintendent. Provide flags.-In Nevada, if school trustees fail or neglect to provide a flag for each schoolhouse, the deputy State superintendent in charge of the district must provide and install such flag, the expense to be met by an order drawn on the county auditors. Pay interest or principal on money borrowed from the State.-In Virginia, if district boards fail to pay the interest or principal on money borrowed from the State, the second State auditor or State superintendent must notify county or city treasurers or other persons having charge of district funds to pay to the State treasurer any past due installment out of any district funds belonging to the district or school board. Transfer of authority from local to State officers.

LIABILITY OF LOCALITIES OR LOCAL OFFICERS TO THE STATE.

So far as liability because of the nonperformance of duty involving finance is concerned, State school legislation usually constitutes offending localities or local officers liable to other local officers. In the main, such legislation provides or implies that laws pertaining to liability shall be enforced by designated local officers and that the amount of liability, when collected, shall be paid into the local treasury. The amount of such liability varies from a fixed sum as low as one dollar to the highest amount ever voted by the locality for the support of schools. In a few cases, under certain conditions, the penalties so inflicted may be remitted by designated State authorities. Only in a few instances in a few States is it true that State authorities are responsible for the enforcement of the law pertaining to liability or that the amount of liability is collectible by

the State. With the details of the liability of one local authority to another we are not directly concerned, but legislation constituting local authority directly liable to central authority, or constituting local authority liable to other local authority through the intervention of central authority, requires analysis.

Such a policy applies in 11 States. The duties designated are the maintenance of schools; the apportionment, care, and expenditure of school moneys; the provision of proper and sanitary school buildings; and the submission of financial reports. Details of such legislation follow.

MAINTENANCE OF SCHOOLS.

In Connecticut, any town neglecting or refusing to provide for the support of its schools forfeits to the State a sum equal to the amount necessary for such purpose.

APPORTIONMENT, CARE, AND EXPENDITURE OF SCHOOL MONEYS.

If school laws pertaining to the care and expenditure of school funds are not complied with, local authorities become directly liable, in four States, to central authority, and in one State to local authority upon intervention of central authority. In Connecticut and Indiana it is specified that suits for the recovery of incurred liability are to be brought by State officers; and in Connecticut, Kansas, New Hampshire, and Washington, local authorities must pay the amounts of their liability directly to the State. Such liability equals the amount misapplied; or the amount of the loss, with or without damages; or double the amount lost or misapplied, with or without interest.

In Connecticut, if money appropriated to the use of schools is applied to any other purpose, the town or school misappropriating such money must forfeit the amount thereof to the State and the controller must sue for the same in behalf of the State. In Indiana, county auditors failing or refusing to distribute and report in full the miscellaneous school fund belonging to the various townships within the county are liable, and the superintendent of public instruction must direct that action be brought upon the official bond of any defaulting auditor, and the prosecuting attorney of the proper county must bring action; on finding against any such auditor, judgment must be entered for the sum committed to him for distribution, with damages of 20 per cent thereon, which shall be for the benefit of the fund belonging to the township affected. In Kansas, county treasurers neglecting or refusing to remit to the State treasurer all moneys accruing from bonds are liable to the State in a sum equal to the amount of such bonds or coupons remaining unpaid. In New Hampshire, if local school officers misapply any money received from the literary fund, such officers must refund to the State treasury double the sum so misapplied. In Washington, officers or persons who have collected or received fines, forfeitures, or other moneys belonging to the schools, and who fail or refuse to pay over the same, must forfeit double the amount so withheld and interest thereon at the rate of 5 per cent per month during the time of withholding the same; further, any school officer who misapplies moneys entrusted to him must be fined not to exceed $100; in both instances the fines so imposed are placed by the State treasurer to the credit of the current school fund of the State.

1 Connecticut, Indiana, Iowa, Kansas Massachusetts, New Hampshire, New Mexico, North Dakota, Ohio, Oregon, and Washington.

PROVISION OF SANITARY SCHOOLHOUSES.

In three States local authorities must provide sanitary schoolhouses within the time and in the manner required by law. If this is not done, State authorities (either the State board of education or the State superintendent) are empowered to act. The amounts of liability range from an indefinite minimum to a maximum of $1,000.

In Connecticut whenever it is found by the State board of education or the board of school visitors or by a member of the town school committee that different sanitary provisions or means of lighting and ventilating schoolhouses are required and that the same can be provided without unreasonable expense, either of said boards or such member of the town school committee may recommend to the person or authority in charge of or controlling such schoolhouses the desired changes; every violation of this law is punishable by a fine of not more than $500. In New Mexico any person failing to perform the duties required of him by the act entitled "An act to enforce the building of schoolhouses" is punishable by a fine of not less than $100 nor more than $500; and the superintendent of public instruction must see that this act is strictly enforced. In North Dakota if the State superintendent ascertains that further ventilating and sanitary provisions should be made in certain schools and that such provisions can be made within reasonable expense, he has power to order the proper authority to provide such, and any school committee, public officer, or person having charge of a public-school building who neglects for four weeks to comply with the order of the State superintendent is subject to a fine of not less than $100 nor more than $1,000.

SUBMISSION OF FINANCIAL REPORTS.

In three States local authorities are required to submit reports pertaining to finance under penalty of intervention by the State superintendent. In Iowa county superintendents forfeit to the county school fund the sum of $50 and become liable for the amount paid to the person appointed by the State superintendent to prepare the financial report. In Massachusetts towns or cities failing to file financial reports with the commissioner of education by June 1 forfeit $200 to the State school fund. In Ohio on complaint of the State commissioner of schools, county auditors failing to submit financial reports are liable on their bonds for not less than $300 nor more than $1,000, to be paid into the county treasury.

CONDUCT FIRE DRILLS.

In Indiana, officers neglecting to comply with the law respecting fire drills in schools are subject to a fine of not less than $25 nor more than $100 for each offense, such fines being paid into the State treasury for the benefit of the State fire marshal fund.

REMOVAL OF SCHOOL FURNITURE WHEN BUILDING IS USED FOR OTHER THAN SCHOOL PURPOSES.

In Oregon any person removing school furniture for any purpose other than repairing the same or repairing the schoolroom is subject to a fine of not less than $5 nor more than $10 for each offense, such fines being paid into the general school fund of the State.

REMISSION OF FINES.

Provision is made in three States for the remission by State authorities of fines legally imposed upon one local officer by another local officer. In New York the fine imposed upon trustees or boards of education because of their employment of unqualified teachers may be remitted by the commissioner of education. In Virginia the fine imposed upon county treasurers or clerks of district school boards for failure to submit required reports may be remitted by county boards of education upon the approval of the State board of education. In Rhode Island the commissioner of public schools may, by and with the advice of the State board of education, remit all fines incurred by any person for violation of the law.

Liability of localities or local officers to the State.

WITHHOLDING STATE SCHOOL MONEYS.

In an effort to insure performance of duty, States sometimes adopt a more drastic disciplinary measure than those heretofore referred to, namely, that of withholding from offending localities or local officers all or a certain portion of State school moneys. The policy of withholding State school moneys is a rather common form of pecuniary penalization, being adopted by 40 of the 48 States in the Union.1 The duties involved cover a wide range of elementary school activities, chief among which are the maintenance of schools for the time required by law; the levying and payment of taxes; the care and expenditure of school moneys and the filing of official bonds; the submission of reports; the return of school enumerations; the employment of qualified teachers and superintendents and the payment

1 Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Vermont, Virginia, Washing. ton, West Virginia, Wisconsin, Wyoming.