funds. Such statement shall contain a description of all bonds, mortgages, notes and other securities held as principal of the township fund, giving names, dates, amounts, rates of interest, when due, and other data necessary to a full understanding of the condition of the funds.

§ 78. On the first Mondays in April and October of each year the township treasurer shall submit to the trustees of schools a statement showing the amounts of interest, rents, issues and profits on township lands and funds, that have accrued since their last regular meeting, and also the amount of distributive funds on hand. He shall submit also to the trustees for their examination all books, mortgages, bonds, notes and other evidences of indebtedness held by him as treasurer of the township, and shall make such other statements touching the duties of his office as the trustees may require.

§ 79. The township treasurer shall present to the trustees of schools, at their meeting following the annual election, a complete exhibit of the fiscal affairs of the township, and of the several districts or parts of districts in the township, showing the receipts of money, the sources from which they have been derived, the deficit and delinquencies, if there be any, and the cause of them, and also a classified statement of moneys paid out, and the amount of obligations remaining unpaid.

§ 80. The township treasurer shall, within two days after the first Monday of April, and on July 15, annually, prepare for each district or part of district in the township a statement or exhibit of the exact condition of the account of such district or part of district, as shown by his books on April 1 and June 30 of each year. Such statement or exhibit shall show the balance on hand at the time of making the last exhibit, the amount since received, when and from what sources; and also the amount paid out during that time, to whom paid, and for what purpose, and the statement shall be balanced, and the balance shown. It shall be the duty of the treasurer to comply with any lawful demand the trustees may make as to the verification of any balance reported by the treasurer to be on hand. The exhibit shall be subscribed and sworn to by the treasurer before any officer authorized to administer an oath, and shall be without delay, delivered or transmitted by mail to the clerk of the proper district.

§ 81. The township treasurer shall pay out no funds of any school district except upon an order of the board of directors, signed by the president and clerk, or by a majority of the board. When an order issued for the wages of a teacher is presented to the treasurer and is not paid for want of funds, the treasurer shall endorse it over his signature, "not paid for want of funds," with the date of presentation, and shall make and keep a record of such endorsement. Such order shall thereafter draw interest at the legal rate until paid, or until the treasurer shall notify the clerk, in writing, that he has funds to pay such order, and the treasurer shall make and keep a record of such notes, and hold the funds necessary to pay such order until it is presented. Such order shall draw no interest after notice is given to the clerk.

§ 82. It shall also be the duty of the township treasurer:

First-To return to the county clerk, on or before the second Monday of August in each year, the certificate of tax levy made by each board of school directors in his township.

Second-To pay all lawful orders issued by the directors of any district in his township.

Third-To collect from the township and county collectors the full amount of taxes levied by the directors in his township.

Fourth-To examine the official records of each district in the township on the first Mondays in April and October of each year.

Fifth—To keep a record account between districts when pupils are transferred from one district to another.

Sixth-To give notice of the election of trustees, and in case of the formation of a new school district, of the election of school directors. Seventh-To give notice of any regular or special district election when the directors fail or refuse to do so.'

Eighth-To publish in some newspaper of his county an annual statement of the finances of the township.

Ninth-To file all poll books and returns of election delivered to him under the provisions of this Act.

§ 83. When a district is composed of parts of two or more townships, any treasurer not authorized to receive the taxes of such district shall notify the directors of the amount of funds held by him to the credit of such district, and the directors shall thereupon give the proper treasurer an order for such funds.

§ 84. The township treasurer, at the expiration of his term of office, or upon his removal or resignation, or in case of his death his representatives shall deliver to his successor all moneys, books,. mortgages, notes and securities, and all papers and documents of every description in which the corporation has any lawful interest.

TOWNSHIP HIGH SCHOOLS.

§ 85. Upon the receipt of a petition signed by at least 50 legal voters of any school township, it shall be the duty of the treasurer to give notice of an election to be held at the next regular election of trustees for the purpose of voting "for" or "against" the proposition to establish a township high school. Notice of such election shall be posted in at least ten of the most public places throughout the township for at least ten days before the day of such regular election, and may be in the following form:

NOTICE OF ELECTION.

Notice is hereby given that on Saturday, the 19...., an election will be held at...........

day of April, .for the purpose

of voting "for" or "against" the proposition to establish a township high school for the benefit of township number......, range number.. The polls will be opened at ...... o'clock m., and closed at.. o'clock .....m.

The trustees of schools shall conduct the election, canvass and declare the result. The ballots shall be in substantially the following form, to-wit:

For the establishment of a township high school.

Against the establishment of a township high school.

The voter shall make an X or cross mark in the square following and opposite the proposition favored, and the ballot shall be so counted. (As amended by an Act approved June 6, 1911.)

§ 86. If a majority of the votes cast shall be in favor of establishing a township high school it shall be the duty of the treasurer to call a special election on any Saturday within sixty days for the purpose of electing a township high school board of education, to consist of five members, notice of which election shall be given for the same time and in the same manner as provided in the election of trustees of schools. The members elected shall determine by lot, at their first meeting, the length of term each is to serve. Two of the members shall serve for one year, two for two years and one for three years from the second Saturday of April next preceding their election. At the expiration of the term of office of any member or members, a successor or successors shall be elected, each of whom shall serve for three years, which subsequent election shall be held on the second Saturday in April. In case of a vacancy the board of education shall call an election without delay, to be held on any Saturday. Within ten days after their election the members of the township high school board of education shall meet and organize by electing one of their number president, and by electing a secretary. It shall be the duty of such high school board of education to establish, at some central point most convenient to a majority of the pupils of the township, a high school for the education of the more advanced pupils. (As amended by an Act approved June 6, 1911.)

87. Two or more adjoining townships, or two or more adjoining school districts, whether in the same or different townships, may, upon petition of at least fifty legal voters in each of the townships or school districts, or if a school district contains fewer than 150 voters, then by at least one-third of the legal voters of such district, and upon an affirmative vote in each of such townships or districts, at an election held pursuant to the provisions of section 85 of this Act, establish and maintain in the manner provided for township high schools, a high school for the benefit of the inhabitants of the territory described in such petition.

§ 88. The inhabitants of any territory composed of parts of adjoining townships may create such territory into a high school district by a petition signed by at least 50 legal voters and an affirmative vote in such territory, and may elect a board of education therefor, as in other

high school districts. When part of a township has been included in any high school district pursuant to any of the provisions of this Act, the remainder of such township, not included in any high school district, shall constitute a township for high school purposes. (As amended by an Act approved June 5, 1911.)

§ 89. Any school district having a population of two thousand inhabitants or more may, in the manner herein provided for establishing and maintaining a township high school, establish and maintain a high school for the benefit of the inhabitants of such school district, and elect a board of education therefor with the same powers conferred on township high school boards of education. The territory of such district when so organized for high school purposes shall constitute a high school district for high school purposes distinct and separate from the common school district having the same boundaries, and the high school board of education of such high school district shall have the same power to levy taxes and establish and maintain high schools as township high school boards of education organized under this Act possess, and such taxes shall be in addition to the taxes authorized to be levied by section 189 of this Act. All school districts which have heretofore organized under this section, elected a high school board of education, and are maintaining a high school, shall be regarded as high school districts distinct and separate from the common school district having the same boundaries, and the high school board of education of such high school district shall have the same power of taxation as township high school boards of education organized under this Act. A township or part of a township in which there is no township high school may be annexed to an adjacent high school district organized under this section in the same manner as near as may be as is provided in sections 94, 95 and 96 of this Act for the annexation of territory to a township in which a high school has been established.

§ 90. When any city in this State having a population of not less than one thousand and not exceeding one hundred thousand inhabitants lies within two or more townships, that township in which a majority of the inhabitants of the city reside shall, with the city, constitute under this Act a school township for high school purposes.

91. For the purpose of building school houses, supporting the school and paying other necessary expenses, the territory for the benefit of which a high school is established under any of the provisions of this Act, shall be regarded as a school district, and the board of education thereof shall, in all respects, have the power and discharge the duties of school directors for such district.

§ 92. When any district desires to discontinue the high school, the treasurer, upon petition of a majority of the legal voters of the district filed at least fifteen days preceding the regular election of trustees of schools with the treasurer of such district, shall give notice of an election, to be held on the day of the regular election of trustees, for the purpose of voting "for" or "against" the proposition to discontinue the township high school, which notice shall be given in the same manner and for the same length of time, and in substantially the same form, as

the notice provided for in section 85 of this Act. The ballots for such election shall be canvassed in the manner provided for in section 85 of this Act. If a majority of the votes cast at such election shall be in favor of discontinuing the high school, the trustees of schools shall surrender the assets of the high school to the district fund of the township or townships interested in proportion of the assessed valuation of the townships or parts of the townships comprising such district.

§ 93. When any township in any county under township organization shall contain two political towns divided by a navigable stream as recognized by the United States, each of which shall contain a city of not less than one thousand nor more than one hundred thousand inhabitants, each town shall constitute a township under this Act for high school purposes.

$94. A township or part of a township in which there is no township high school may be annexed, in the manner hereinafter provided, to an adjacent township in which a township high school has been established. Upon petition of 5 per cent of the legal voters of the territory to be annexed, and of the township to which annexation is desired, filed with the treasurers of the respective townships at least fifteen days preceding the regular election of trustees of schools, the respective treasurers shall give notice to the voters concerned that an election for or against annexing the township, or part of a township, as the case may be, will be held at the next regular election of trustees of schools in each township, by posting notices of such election in at least ten of the most public places in the territory to be annexed, and in the adjacent township at least ten days before the date of such regular election. Such notice may be in the following form, to wit:

HIGH SCHOOL ANNEXATION.

Notice is hereby given that on Saturday, the day of April, 1...., an election will be held at for the purpose of voting "for" or "against" the proposition to annex for township high school purposes the following territory, to-wit: (Here insert the number and range of the township when the whole of the township is to be annexed, or when part of a township is to be annexed insert the said part of said township), to township number range number (Township having an

established high school).

The polls will be opened at

When less than the whole of a township is to be annexed, only the voters in the territory to be annexed shall have the right to vote, and the trustees of schools shall provide a voting place for that territory and the judges and clerks of such election.

§ 95. If petitions request the township treasurers, respectively, to submit said questions at a special election, it shall be the duty of the township treasurers to call the respective elections, as provided in the foregoing sections, for some day and hour not exceeding thirty days. from the date of the filing of the petition; and to give at least ten days' notice of the election, in which event the polls of the election shall be