same, according to a form to be prescribed by the superintendent of public instruction, to the clerk of the board of school trustees, and if the clerk finds the report to be correct, according to the best of his knowledge, he shall approve the same and certify to its correctness, after which the census marshal shall transmit it to the deputy superintendent of public instruction with a sworn statement to the effect that reasonable diligence and care have been exercised and that, to the best of his knowledge, all parts of the report are correct.

Dates for Completing Reports.

SEC. 129. In the case of districts having a school census population of less than three hundred the report shall be sent to the deputy superintendent of public instruction before the fifteenth day of May. In the case of districts having over three hundred census children the report shall be sent to the deputy superintendent of public instruction before the first day of June.

Deputy Superintendents to Compare Reports of Marshals.

SEC. 130. The deputy superintendent of public instruction shall compare the census reports submitted to him by the various school census marshals so far as he shall consider needful, and he shall strike from them the names of any children whose names are, according to his best knowledge, wrongly included in the reports, and it shall be his duty to correct all manifest errors in such reports. In all cases he shall make sufficient investigation to confirm him in his action before correcting any report.

Special Census Marshal, When.

SEC. 131. If at any time the deputy superintendent shall have reason to believe that a report contains errors which he is unable to correct, or if at any time the report of the school census marshal is not transmitted as provided by section 129 of this act, he may appoint a special school census marshal who shall retake the census as soon as practicable and not later than the thirtieth day of June, conforming otherwise to the rules governing the original census.

Negligence of Marshal-Punishment.

SEC. 132. If the school census marshal of any district neglects or refuses to make his report at the time and in the manner prescribed by law, or if he, with intention to defraud the state, or through failure to exercise reasonable care, include the names of children in violation of law, or if he report their names, ages, or number falsely, he shall be deemed guilty of a misdemeanor, and on conviction thereof shall be punished by a fine in any amount not less than five nor more than one hundred dollars, or by imprisonment in the county jail not less than five nor more than thirty days, and it shall be the duty of the various district attorneys to cause the arrest and prosecution of such persons upon information furnished by the superintendent of public instruction, other school officers, or by other persons.

County Pays Marshals in Census Districts of First Class.

SEC. 133. Every bill for the compensation of a school census marshal shall be presented to the board of county commissioners of the county in which the district for which he shall have been appointed lies, and upon the order of said board shall be paid as other claims out of the general

fund of the county. No bill for the compensation of any school census marshal shall be ordered paid unless the bill shall be accompanied by a statement from the deputy superintendent of public instruction to the effect that a satisfactory census report has been returned as provided by law. In any school district containing ten or less school census children the compensation for taking the school census shall not exceed eight dollars. In school districts having more than ten school census children there may be allowed not more than twenty-five cents additional for the name of each school census child above the said ten names; provided, that in districts in which there are less than three families having school census children, the compensation shall not exceed five dollars.

State Permanent School Fund.

CHAPTER 10

SCHOOL FUNDS

SEC. 134. All moneys accruing to this state from the sale of lands heretofore given or bequeathed, or that may hereafter be given or bequeathed, for public school purposes; all fines collected under the penal laws of the state; two per cent of the gross proceeds of all toll roads and bridges, and all estates that may escheat to the state, shall be and the same are hereby solemnly pledged for educational purposes, and shall not be transferred to any other fund for other uses, but shall constitute an irreducible and indivisible fund, to be known as the state permanent school fund, which shall be invested as provided in section 148 of this act.

Ad Valorem State School Tax.

SEC. 135. [Repealed, Stats. Special Session 1912, 10.]

State Distributive School Fund.

SEC. 136. All moneys derived from interest on the state permanent school fund, together with all moneys derived from the state school tax, shall be placed in and constitute a fund to be known as the state distributive school fund, and be apportioned semiannually among the several school districts of the state in the manner provided in this act for the apportionment of the state distributive school fund to the several school districts of the state.

Use of State Distributive School Fund Restricted.

SEC. 137. The school moneys distributed from the state distributive school fund shall not be used for any other purpose than the payment of qualified teachers under this act; and no portion of said fund shall, either directly or indirectly, be paid for the erection of schoolhouses, the use of schoolrooms, furniture, or any other contingent expenses of public schools.

All Nonpublic School and Sectarian Use Prohibited.

SEC. 138. No portion of the public school funds, nor of the moneys raised by the state tax, or specially appropriated for the support of public schools, shall be devoted to any other object or purpose; nor shall any portion of the public school funds, nor of money raised by state tax for the support of public schools, be in any way segregated, divided, or set apart for the use or benefit of any sectarian or secular society or association.

County School Tax.

SEC. 139. The board of county commissioners of each county shall, annually, at the time of levying other county taxes, levy a county school tax, not to exceed fifty cents on each one hundred dollars valuation of taxable property, which tax shall be added to the county tax and collected in the same manner, and paid into the county treasury as a special deposit, to be drawn in the same manner, as other public school moneys; and should said county commissioners fail or neglect to levy said tax as required it shall be the duty of the county auditor to add such tax as the superintendent of public instruction may deem sufficient, not exceeding fifty cents on each one hundred dollars valuation of taxable property in the county, to the assessment roll, to be collected as specified in this section. As amended, Stats. 1915, 402.

Special School Tax, When.

SEC. 140. When, in the judgment of the board of school trustees of any district, the school moneys to which such district shall be entitled for the coming school year will not be sufficient to maintain the school properly and for a sufficient number of months, said board shall have power to direct that a tax of not more than twenty-five cents on the one hundred dollars of assessed valuation of such district shall be levied, and, upon notification by the clerk of the board of school trustees of such district that such action has been taken, the board of county commissioners shall levy and cause to be collected such tax upon the taxable property of such district.

Popular Election to Decide Whether Tax Shall Be Levied, When-Tax Due, When-Tax Payable.

SEC. 141. The board of trustees of any school district may, when in their judgment it is advisable, call an election and submit to the qualified electors of the district the question whether a tax shall be raised to furnish additional school facilities for said district, or to keep any school or schools in such district open for a longer period than the ordinary funds will allow or for building an additional schoolhouse or houses, or for any two or for all of these purposes. Such election shall be called by posting notices in three of the most public places in the district for twenty days, and also if there be a newspaper in the county by advertisement therein once a week for three weeks. Said notice shall contain time and place of holding an election, the amount of money proposed to be raised, and the purpose or purposes for which it is intended to be used. The trustees shall appoint three judges to conduct the election, and it shall be held in all other respects as nearly as practicable in conformity with the general election law. At such election the ballot shall contain the words: "Tax-Yes" or "Tax-No" If a majority of the votes cast are "Tax-Yes, the officers of the election shall certify the fact to the county commissioners, together with a statement of the amount of money proposed to be raised, who shall ascertain the necessary percentage on the property of said district, as shown by the last assessment made thereof after equalization, to raise the amount of money voted, and shall add it to the next county tax to be collected on the property aforesaid; and the same shall be paid into the county treasury as a special deposit in favor of said school district, to be drawn in the same. manner as other school moneys; provided, if in any school district the school trustees shall certify to the county commissioners that the state

and county money to which any district is entitled is not sufficient to keep school open in such district up to the date when state and county taxes shall become due, the tax provided for in this section shall be due and payable to the assessor of such county in which the tax is levied immediately after he shall make the assessment and demand for payment of the tax; provided, the owner of the property shall, if he deem the assessment too high, have the privilege of submitting the assessment to the board of county commissioners, for equalization, within ten days after demand made for the payment of the tax, and the county commissioners, within five days after complaint made to them, shall meet and determine the correct valuation of the property assessed, and may change the same by adding to or deducting from the sum fixed either by the owner or assessor, and upon notice to the owner of the result of their equalization the tax shall be immediately payable to the assessor, and if not paid shall become delinquent; and all taxes so assessed shall constitute a lien on the property charged therewith, from the date of the levy thereof by the county commissioners, or entry thereof on the assessment roll by the county auditor, until the same are paid, and thereafter if allowed to become delinquent shall be enforced in the same manner as provided by law for the collection of state and county taxes. If for any reason said tax is not added to the county tax by the county commissioners, the county auditor shall enter it upon the assessment roll to be charged against the property of that district, on application from the trustees of said district.

County School Funds for Various Purposes, Including Transportation of Pupils.

SEC. 142. The board of trustees, or board of education, of each city, town, and district, may use the moneys from the county school funds to purchase sites, build, or rent schoolhouses, to purchase libraries, and to pay teachers or contingent expenses as they may deem proper, or for transportation of pupils to and from school.

State Permanent School Fund.

SEC. 143. The state controller shall keep a separate and distinct account of the state permanent school fund, of the interest and income thereof, of such moneys as shall be raised by the state school tax, and of all moneys derived from special appropriations or otherwise for the support of public schools.

State Controller to Report School Securities.

SEC. 144. The state controller shall, on or before the tenth day of April and the tenth day of October of each year, make to the state board of education a statement of the securities belonging to the state permanent school fund. He shall also, on or before the tenth day of January and the tenth day of July of each year, render to the superintendent of public instruction a statement of the moneys in the treasury subject to distribution to the several districts of the state, as provided in section 151 of this act.

State Treasurer Custodian of School Securities.

SEC. 145. The state treasurer shall be the legal custodian of all state and national securities in which the moneys of the state permanent school fund of the State of Nevada are or may hereafter be invested, and for their safe keeping he shall be liable on his official bond. It shall be the

duty of the state treasurer to pay over all public school moneys received by him only on warrants of the state controller issued upon the orders of the superintendent of public instruction, under the seal of the board of education, in favor of county treasurers, or on orders of the state board of education, for purposes of investment, as provided in section 148 of this act, which orders, duly endorsed, shall be valid vouchers in the hands of the state controller for the disbursement of public school moneys. [See Stats. 1913, 252, 253; catalogued in index: "State Board of Investment" and "Investment of State Permanent School Fund"]

County Treasurers to Receive State Moneys Semiannually.

SEC. 146. All school moneys due each county in the state shall be paid over by the state treasurer to the county treasurers on the tenth day of January and the tenth day of July of each year or as soon thereafter as the county treasurer may apply for the same upon the warrant of the state controller drawn in conformity with the apportionment of the superintendent of public instruction, as provided in section 151 of this act.

State Treasurer to Turn Interest into State Distributive School Fund.

SEC. 147. When the interest on any securities belonging to the state permanent school fund is due, the state treasurer shall, upon the warrant of the state controller and in the presence of a majority of the members of the state board of education, cut off and pay the coupon on such securities, and place the money so paid into the state distributive school fund, and keep a correct account thereof in his books.

SEC. 148. [Repealed, Stats. 1913, 252, 253; catalogued in index: "State Board of Investment" and "Investment of State Permanent School Fund"] Duties of County Treasurer.

SEC. 149. It shall be the duty of the county treasurer of each county:* 1. To receive and hold as a special deposit all public school moneys, whether received by him from the state treasurer or raised by the county for the benefit of the public schools, or from any other source, and to keep separate accounts thereof and of their disbursements;

2. On the second Monday of June and on the second Monday of December of each year to notify the superintendent of public instruction of the amount of money in the county school fund subject to distribution; 3. To pay over all public school moneys received by him only on warrants of the county auditor, issued upon orders of the boards of school trustees for their respective school districts. All orders issued by the said trustees shall be valid vouchers in the hands of county auditors for warrants drawn upon such orders; provided, that orders for the payment of money for new school buildings and for repairs or furniture amounting to over five hundred dollars must be approved by the superintendent of public instruction before such warrants are drawn;

4. On or before the tenth day of July, annually, to make full report to the superintendent of public instruction of the public school moneys received into the county treasury within the school year ending on the last day of June next previous thereto, with a particular statement of the disbursement of the said school moneys, and of any amount of said school moneys which may remain in his hands at the close of the school year, designating the part remaining in the state school fund and the part remaining in the county school fund; and in case of failure or neglect