In the event of the rating authority of a place making default in payment of the amount specified in a precept of the school board, or in the case of a school board requiring to raise a sum from a place which is part of a parish, the board may appoint officers, who, for the purpose of defraying the sum due, may exercise all the powers of making and levying a rate which overseers possess with regard to a poor rate. The officers so appointed are to have access to the rate books, valuation lists, and documents relative to the local rate (33 & 34 Vict., c. 75, sec. 56).

Accounts and Audit.

The accounts of the school board are to be in such form as the Local Government Board may prescribe, are to be made up and balanced to the 25th of March and 29th of September in each year, or, if so directed, annually to one of those days in every year, and are to be examined by the school board, and signed by the chairman within such time, not exceeding two months after the day to which they are made up, as may be fixed by the Local Government Board. They are to be audited by the Poor Law auditor, his remuneration and the expenses incident to the audit being paid by the school board. Fourteen days' notice is to be given of the time and place of holding the audit, and any ratepayer may be present and object to the accounts. The auditor is to have the same powers as to the allowance or disallowance of items in the account, and charging persons with the sums for which they are accountable, and also as to requiring the attendance of persons, production of books and vouchers, and a declaration respecting vouchers and documents, and of recovering moneys, books, and chattels, certified by him to be due from any person, as in the case of an audit of the accounts relating to the poor rate. Any person aggrieved by the decision of the auditor may appeal against his decision, as in the case of a Poor Law audit (33 & 34 Vict., c. 75, sec. 60; 36 & 37 Vict., c. 86, secs. 17, 18).

On the completion of the audit the auditor is to sign a balance sheet, and within thirty days the school board are to

cause a statement of their receipts and expenditure, with such other particulars as may be required by the Education Department, to be sent to each member of the rating authority, to the overseers of every parish in the district, and to the Education Department. The school board may also publish the statement or an abstract in local newspapers circulating in the district. Any ratepayer will be entitled to a copy of the statement on payment of a sum not exceeding sixpence (33 & 34 Vict., c. 75, sec. 62).

Any member, manager, or officer of a school board, who authorises or makes any payment or entry in accounts for the purpose of defraying any sum unlawfully expended from the school fund or disallowed or surcharged by the auditor is liable to pay a penalty not exceeding 207., and double the amount of the sum (33 & 34 Vict., c. 75, sec. 61).

Returns.

The provisions with regard to the first returns to be furnished to the Education Department with reference to school accommodation have been already set forth (see p. 4). Similar returns may be called for by the Education Department at subsequent periods, but not oftener than once in every year (33 & 34 Vict., c. 75, sec. 67). Where there is a school board formed, that board will be the local authority on whom it will devolve to furnish the returns (sec. 69). It will also be the duty of the school board to make such report and returns, and give such information to the Education Department, as they may from time to time require (sec. 95).

Public Inquiries.

The proceedings with regard to a public inquiry have also been already referred to (see p. 5). It may be mentioned, however, that where there is a school board acting for a district the copy of the report of the inspector is to be deposited with the school board, instead of with the town clerk of the borough or the churchwardens or overseers, as the case may be. As regards the costs of the proceedings

and inquiry, the Education Department may direct that they shall be paid as they think just, either by the district, as if they were expenses of a school board, or by the applicants for the inquiry (33 & 34 Vict., c. 75, sec. 73).

Parliamentary Grant.

No grant in aid of building, enlarging, improving, or fitting up an elementary school, can be made in any case, except where a memorial, duly signed and containing the information required by the Education Department, was sent to that Department on or before the 31st of December, 1870 (33 & 34 Vict., c. 75, sec. 96).

Public elementary schools are the only schools for which a grant for the maintenance of the school can be allowed, and to obtain such grant the conditions prescribed by the minutes of the Education Department in force for the time being must be fulfilled (33 & 34 Vict., c. 75, sec. 96). As to the conditions of a grant, see p. 51.

With the exception hereafter mentioned, no preference or advantage with regard to a grant is to be given to any school on the ground that it is or is not provided by a school board. The exception referred to is as follows:

When the school board satisfy the Education Department that in any year ending the 29th September, the sum required for and actually paid by the rating authority in respect of the annual expenses of the school board of a district amounted to a sum which would have been raised by a rate of threepence in the pound on the rateable value of the district, and such rate would have produced less than 207. or less than 7s. 6d. per head of the number of children in average attendance at the public elementary schools provided by the school board, the board are to be entitled to receive in addition to the usual Parliamentary Grant a grant of such amount as will make up the sum of 207., or the sum of 7s. 6d. per child. In calculating the average attendance, no attendance which is not an attendance as defined by the minutes of the Education Department is to be reckoned.

In the case of any school which is situate in a school

district for which a school board are acting, and which was not previously in receipt of an annual grant, the Education Department may, if they deem the school unnecessary, refuse an application for a grant, whether the managers of the school are a school board or not. The particulars of the cases in which under this provision grants are refused are each year to be laid before both Houses of Parliament in a special report (sec. 98).

Dissolution of School Board.

The Education Department are empowered under certain circumstances to dissolve a school board. There must in the first instance, however, be an application by the like persons and in the like manner as an application for the formation of a school board under sec. 12 of the Education Act, 1870 (see p. 7), but by a majority of not less than two-thirds of those who vote on the occasion; and the Department must be satisfied that no school, and no site for a school, is in the possession or under the control of the school board, that there is a sufficient amount of public school accommodation for the district, and that no requisition has been made by the Department to the school board under sec. 10 of the Education Act, 1870, requiring them to supply public school accommodation. When a school board is dissolved, it will devolve on the Education Department to make due provision as to the property and liabilities of the board (39 & 40 Vict., c. 79, sec. 41).

Miscellaneous Provisions.

The provisions of the School Sites Act with regard to the tenure of office of a schoolmaster or schoolmistress, and the recovery of possession of premises held over by a teacher who has been dismissed or has ceased to hold office, apply in the case of any school provided by a school board (33 & 34 Vict., c. 75, sec. 86).

Any ratepayer in a school district may, at any reasonable time, without any payment, inspect any books and documents

belonging to or under the control of the school board and make extracts or copies, and any person who hinders him from so doing is liable to a penalty not exceeding 51. for each offence (sec. 87).

A returning officer, or other person engaged in the election of a school board, who wilfully makes an incorrect return of the votes given at an election is liable to a penalty not exceeding 501. (sec. 88). Any person who attempts to obstruct or prevent the purposes of an election, or wilfully contravenes any regulation of the Education Department, the contravention of which involves a penalty, is liable to a penalty not exceeding 501., and in default to be imprisoned for a term not exceeding six months (sec. 90). Any person who is guilty of corrupt practices (the term corrupt practices including all bribery, treating, and undue iufluence which under any Act relating to a Parliamentary election renders the election void) is liable to a penalty not exceeding 21., and will be disqualified for the term of six years from voting at any election under this Act or at any municipal or parliamentary election, and from being a member of a school board, and from holding any municipal office (33 & 34 Vict., c. 75, sec. 91; 36 & 37 Vict., c. 86, sec. 8).

If an overseer or other officer has in his possession or under his control any rate book which under an order of the Education Department is the register of persons entitled to vote at an election of a school board, or at the passing of a resolution for an application for a school board, and refuses or fails to comply with the directions of any such order with respect to the production, inspection, or copying of the book, or the assisting the returning officer at the election or passing of the resolution, the overseer or other officer will be liable on conviction to a penalty not exceeding 57. for every day during which he so refuses or fails (36 & 37 Vict., c. 86, sec. 7).

The statutes also contain provisions with respect to the publication of notices, the signature and service of notices and certificates, the admission of orders of the Education Department as evidence, and other similar matters, to which it is unnecessary to refer in the present statement.