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, Washington, West Virginia, Wisconsin, Wyoming. to them of a minimum salary; provision of specified school accommodations; the enforcement of the compulsory-attendance law; introduction of specified subjects into the curriculum; exclusion of instruction in foreign tongues; exclusive use of State-adopted texts and State course of study; exclusion of denominational, sectarian, or partisan instruction; nonseparation of pupils because of race or social position; closing of schools during institute session; appointment of a school agent or treasurer and the reporting of the same; and, lastly, the performance of all duties specified by law. MAINTENANCE OF SCHOOLS FOR THE TIME REQUIRED BY LAW. The most frequent cause for withholding State school moneys is a failure on the part of localities to maintain schools for the time required by law. This policy is adopted by 28 States. Eleven States qualify this form of penalization by permitting localities toreceive their apportionment when the failure to maintain school is due to some uncontrollable cause, such as quarantine, fire, flood, loss of schoolhouse, or for good and sufficient reasons. Claims for a remit tance of money withheld are considered in New Jersey and Wisconsin by the State superintendent, and in Connecticut, Georgia, and Virginia by the State board of education. In Arizona, California, Colorado, Connecticut,2 Georgia, Idaho, Kansas, Maine, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, New York, Oklahoma, Oregon, South Dakota, Utah, Virginia, Washington, Wisconsin, and Wyoming all State school funds legally due localities are withheld for failure to maintain schools for the time required by law. In Maryland a portion of the State school tax is withheld; in New Hampshire the literary fund; in New Jersey both the State appropriation and the State school tax; in Vermont the permanent school fund. LEVYING AND PAYMENT OF TAXES. School moneys are withheld in eight States if localities fail to levy taxes for school purposes and in three if localities fail to pay the State school tax. This law is not enforced in Wisconsin if local authorities transfer, as they are authorized to do, from their general fund to their school fund the amount of deficit in such school tax and a certificate of such transfer is filed with the State superintendent. In Delaware, in Kent and New Castle Counties, white school districts are required by law to raise $100 and in Sussex County $60 for the support of schools for white children; in colored school districts in Kent and New Castle Counties $50 must be raised and in Sussex County $30 for the support of schools for colored children; failure to raise the amount designated results in a withholding from the offending district of its share of the State appropriation. In Massachusetts no apportionment is made to a town which has not raised by taxation for the support of schools an amount not less 1 Arizona, Connecticut, Georgia, Idaho, Montana, Nebraska, New Jersey, Oregon, Utah, Virginia, Wisconsin. ? If local officials do not comply with the law in this respect, there must be a withholding of State school moneys amounting to $2.25 for each child for every week such child is deprived of school. than $3 for each person of school age. In Minnesota no district may receive from the apportioned fund a greater amount than that appropriated by such district from its special and local 1-mill tax, unless it has levied the maximum amount allowed by law for school purposes. In Missouri no school district which fails to levy a tax of 40 cents on the $100 property valuation, unless the assessment of a less amount together with the moneys received from the public funds shall amount to $350 for school purposes, may receive any part of the public school moneys. In New Mexico no portion derived from the 3-mill State levy is apportioned to any school district which fails to levy a special tax of not less than 3 mills. In Rhode Island no town may receive any part of the $120,000 State appropriation unless it raises by tax for the support of schools a sum equal to the amount it is due to receive from the State for the same purpose. In West Virginia no share of the general school fund may be received by a district until it has made the required levy. In Wisconsin no appropriation is made from the school fund to any city or town which fails to raise by tax for school purposes a sum equal to the amount of its share of such school fund. In Maine no apportionment of State school funds is made to any city, town, or plantation as long as any State tax assessed upon such places remains unpaid. In New . Jersey, in case any district fails or neglects to pay the full amount of State school tax in the time required, the full amount apportioned to such district out of the reserve fund and out of the proceeds of the State school tax is withheld. In New York the controller may withhold the payment of any moneys to which any county may be entitled from the incomes of the school fund and of the United States deposit fund for the support of schools until all moneys required by law to be raised as a State tax have been collected and paid or accounted for to the State treasurer. CARE AND EXPENDITURE OF SCHOOL MONEYS AND FILING OF OFFICIAL BONDS. School moneys are withheld in six States if localities or local officers fail to observe the law regarding the care and expenditure of school moneys, and in two States if they fail to file official bonds. The amounts withheld are designated as all or a portion of State school funds, or of a particular State school fund, or of the district's share of school library moneys. In New Jersey the amount authorized to be withheld may be remitted by the commissioner of education. In Massachusetts, whenever it appears that in the opinion of the State board of education the sums paid to any town have not been used in whole or in part according to law, or have not been held and accounted for separately, or that the report thereon required by law has not been made, the commissioners of the school fund are authorized to withhold the whole or any part of the future allowances otherwise falling to such town. In Michigan, in case a school district has failed to use the library money according to law, such district loses its share of library moneys for the ensuing year. In New Jersey, if the board of education of any school district uses any of the school money received by it, except such as has been raised within the district, for any purpose other than the payment of teachers' salaries, fuel bills, the transportation of pupils and the tuition of pupils attending schools in adjoining districts, there must be deducted from the next annual apportionment a sum equal to twice the amount thus misused. In New York the commissioner of education is authorized to withhold its share of public school moneys from any city or district which uses school library moneys for any other purpose than that for which they are provided, or for any willful neglect or disobedience of the law or of the rules or orders of said commissioner pertaining thereto. In North Dakota no city, village, town, or school district may share in the apportionment of the State tuition fund unless it has paid over to the State |