boundaries thereof and shall certify his action to the board of county commissioners at their next regular meeting. (L. '09, p. 266, § 2; Rem. & Bal., § 4428.)

Where a person aggrieved at the action of a county school superintendent in establishing a new school district fails to appeal to the board of county commissioners as provided in former laws, he cannot invoke the remedy of certiorari to review the proceedings whereby such new school district was established: Gregory v. Dixon, 7 Wash. 27.

110. School must be taught at least one month

No new district formed by the subdivision of an old one shall be entitled to any share of public money belonging to the old district until a school has actually been taught one month in the new district and unless within eight months from the order of the county superintendent granting such new district a school is opened, the action making a new district shall be void, and all elections or appointments of directors or clerks made in consequence of such action, and all rights and office of parties so elected or appointed shall cease and determine, and all taxes which may have been levied in such old district shall be valid and binding upon the real and personal property of such new district, and shall be collected and paid into the school fund of the old district. (L. '09, p. 266, § 3; Rem. & Bal., § 4429.)

111. New dstrict entitled to certain funds

When a new district is formed from one or more old districts it shall be entitled to a just share of the school money to the credit of the one or more old districts, from which the new district is formed, at the time the petition was granted to establish the new district. And the county superintendent (or in case of an appeal, the board of county commissioners), shall divide such money and also such money as may, for the current year, afterward be apportioned to the said one or more old districts, according to the number of school children resident in the new district, as may be ascertained by a census taken for that purpose: Provided, That the new district shall be entitled to all school district tax levied within the boundaries of the new district, for the current year in which the new district is formed. And if such tax, or any part of it, has already been

collected and placed to the credit of the aforementioned one or more old districts, it shall be the duty of the county treasurer, upon the order of the county superintendent, to transfer the money received from such special tax to the credit of the new district. (L. '09, p. 267, § 4; Rem. & Bal., § 4430.)

If territory is detached from a school district having a bonded indebtedness, the detached territory is not liable for the payment of any part of the bonded indebtedness of the district from which it was detached.-STRATTON.

In case of the formation of a new school district by the division of an old district or districts, the basis of the division of the funds of the old district or districts should be the ratio of the number of school children in each district at the time of the formation of the new district.-STRATTON.

A county superintendent has not power and the right to divide in the event of the formation of a new school district, any sinking fund or special fund accumulated in the treasury of the old (divided) district for the payment of bonds that are not yet due.-Ross.

112.

Value of property-County superintendent may hear testimony

At the hearing for the formation of a new school district, the county superintendent shall, in case the petition is granted, hear testimony offered by any person or school district interested therein, for the purpose of finding and determining the amount and value of all school property of whatever nature involved in the proposed action, the nature and amount and value of all bonded, warrant and other indebtedness of the original school district or districts out of whose territory such new district is formed, including all legal uncompleted obligations then existing, and in so doing shall consider the amount of such outstanding indebtedness incurred for current expenses, the amount incurred for permanent improvements, and the location of such improvements, and shall make an equitable adjustment of all property, debts and liabilities among the districts involved.

He shall make a full record of all such findings and terms of adjustment and the decision of said county superintendent shall be final unless appealed from in the manner provided by law, in which case the decision of the board of county commissioners shall be final. (L. '09, p. 267, § 5; Rem. & Bal., § 4431.)

The superintendent is required to ascertain the value and amount of school property and make an adjustment.-LYLE.

Where, upon appeal to the county commissioners, the decisions of the school superintendent that a district can support six months' school is affirmed, the decision is final: Wilsey v. Cornwall, 40 Wash. 250.

113.

Commissioners to make appropriate levies

When a new school district is formed in the manner provided by this acticle it shall be the duty of the county commissioners to provide by appropriate levies on the property of such new district, in the manner provided by law, for the payment of such indebtedness as may be imposed upon it by the decision of the county superintendent, or in case of appeal by the board of county commissioners. (L. '09, p. 268, § 6; Rem. & Bal., § 4432.)

ARTICLE II-ALTERATIONS OF BOUNDARIES OF SCHOOL DISTRICTS 114. What must be included in petition

For the purpose of transferring territory from one district to another or enlarging the boundaries of any school district, a petition in writing shall be presented to the county superintendent, signed by a majority of heads of families residing in the territory which it is proposed to transfer or include, or in case there be no family resident in such territory then by the board of directors in one of the districts affected by such proposed change, which petition shall describe the change which it is proposed to have made. It shall also state the reason for desiring said change, and the number of children of school age, if any, residing in the territory to be transferred. For such proposed transfer of territory the notices shall be posted and the hearing and appeal shall be the same as for the formation of a new district. (L. '09, p. 268, § 1; Rem. & Bal., § 4433.)

Districts cannot be formed out of an existing district in such a manner as to leave portions of the old district non-contiguous.-LYLE.

115. Value of property-County superintendent may hear testimony At the hearing for the alteration of any school district the county superintendent shall, in case the petition is granted, hear testimony offered by any person or school district, for the purpose of finding and determining the value and amount of any school property of whatever nature involved in the proposed action, the nature and amount and value of all bonded, warrant and other indebtedness of each school district affected by the action, including all legal uncompleted obligations then exist

ing, and in so doing shall consider the amount of such outstanding indebtedness incurred for current expenses, the amount incurred for permanent improvements and the location of such improvements, and shall make an equitable adjustment of all property, debts and liabilities among the districts involved.

He shall make a full report of all such findings and terms of adjustment and the decision of said county superintendent shall be final unless appealed from in the manner provided by law, in which case the decision of the board of county commissioners shall be final. (L. '09, p. 268, § 2; Rem. & Bal., § 4434.)

116. Commissioners must make certain levies

In case of the alteration of any school district, in the manner provided by this article, it shall be the duty of the board of county commissioners to provide by appropriate levies on the property of such district, in the manner provided by law, for the payment of such indebtedness as may be imposed upon it by the decision of the county superintendent, or in case of appeal, by the board of county commissioners. (L. '09, p. 269, § 3; Rem. & Bal., § 4435.)

ARTICLE III-ALTERATION OF BOUNDARIES BY EXTENSION OF CITY LIMITS 117. When annexation is completed

Whenever an incorporated city shall extend its limits in the manner provided by law, so as to include all or a part of one or more school districts, the territory so included shall not be deemed annexed for school purposes until the 30th day of June next succeeding the date of annexation for municipal purposes, at which time the county superintendent shall declare the territory added to the limits of said city to be a part of the school district embracing said city: Provided, That when a school house is located within the territory annexed for municipal purposes, and yet remains the most accessible school for a part of the school district left outside of the territory so annexed to such incorporated city, the county superintendent may annex all or any part of such school district to the school district embracing such city. (L. '09, p. 269, § 1; Rem. & Bal., § 4436.)

118. County superintendents to adjust property

At the time of declaring any territory to be added to the limits of a school district embracing an incorporated city, as provided in section 1 of this article, the county superintendent shall make an equitable adjustment of all property, including current funds and taxes, and of all debts and liabilities between the districts involved, and shall certify his action to the board of county commissioners. Before making such adjustment, he shall give not less than ten days' written notice to the directors of each district affected by such change, fixing the time and place of the hearing before him. (L. '09, p. 269, § 2; Rem. & Bal., § 4437.)

119. County superintendent to hear testimony and adjust liabilities

At such hearing the county superintendent shall hear testimony offered by any person or school district interested therein pertaining to the value and amount of any school property, of whatever nature, including current funds and taxes, involved in the proposed action, the assessed value of all taxable property in said districts, the nature, amount and value of all bonded, warrant and other indebtedness of each school district affected by the action, including all legal uncompleted obligations then existing; and whenever the territory so added to the school district embracing such incorporated city shall include a part only of the school districts from which such territory shall be taken, he shall consider the amount of outstanding indebtedness, of each of said school districts, incurred for current expenses, the amount incurred for permanent improvements and the location of such improvements, for the purpose of making such equitable adjustment of all property, debts and liabilities among the districts involved. He shall make a full report of his findings and terms of adjustment, and the decision of said county superintendent shall be final unless appealed from in the manner provided by law, in which case, the decision of the board of county commissioners shall be final. (L. '09, p. 270, § 3; Rem. & Bal., § 4438.)