4. Ho-w obtained. The number of persons of school age can be obtained
only by a careful and conscientious census. It includes all persons between
five and twenty-one years having a residence within the district, even if
married.

5. Rights of each district. Each district deserves credit for every one of
proper age, but is entitled to no more. It is obvious that a guess or estimate
regarding even a single individual is to be avoided. Section 2808.



56 SCHOOL LAWS OP IOWA

6. By whom taken. In the independent districts it is the duty of the
secretary to take the annual school enumeration required by the first clause of
this section, unless the board assigns the duty to another person. In any
case proper extra compensation should be given for the work required, if the
district is a large one. Section 2764.

7. Joint districts. In districts formed of parts of two or more counties,
the secretary should make the annual report to the county superintendent
having jurisdiction over that school and its teachers, and with whom they
register their certificates. This report should not include those children who
reside in portions of the district lying in other counties. The remaining num-
ber of children should be reported by the secretary to the superintendents of
the counties having territory in such district.

8. Guardian. Upon the death of both parents the grandfather or grand-
mother, if living, becomes the natural guardian of an orphan infant. 127
Iowa, 625.

9. School -census — seven to sixteen. At the time of making the enu-
meration of those of the ages of five to twenty-one, the secretary shall make
a list of those of the ages of seven to sixteen and of those of seven to six-
teen not attending school, as provided in section 2823-a. Section 2823-i.
10. Seven to sixteen, inclusive — meaning. See section 2823-a, note.

Sec. 2765. Reports. He shall notify the eoimty superintendent
when each school is to begin and its length of term, and within five
days after the regular July meeting in each year, file with the county
superintendent a report which shall give the number of persons in the
corporation, male or female, of school age, the number of schools and
branches taught, the number of scholars enrolled and average attend-
ance in each school, the number of teachers employed and the average
compensation paid per month, distinguishing the sexes, the length of
school in days, and the average cost of tuition per month for each
scholar, the text-books used, number of volumes in library, the value
of apparatus belonging to the corporation, the number of schoolhouses
and their estimated value, the name, age, and postoffice address of each
deaf and dumb, or blind person in the corporation between the ages of
five and twenty-one years, and this shall include those who are so blind
or deaf as to be unable to obtain an education in the common schools,
a like report as to all feeble-minded children of and between such
ages, and the number of trees set out and in a thrifty condition on
each schoolhouse ground. [31 G. A., ch. 136, § 6 ; 19 G. A., eh. 23, § 3 ;
16 G. A., ch. 112, § 1; C. 73, §§ 1744-5; R, § 2046; C. '51, §§ 1127-8.]

Notes: 1. Data. The name of the teacher should be given, and any
other information which will aid the county superintendent in planning his
work of visitation, provided for in section 2734-b.

2. Annual reports. The blanks for the annual report of the secretary
are furnished by the state through county superintendents. The secretary
should copy the report required by this section, in the district records. If the
original report is filed in his office, it is liable to be destroyed or mislaid, which
may prove detrimental to the interests of the district.

3. Early report desired. A county superintendent should receive the
secretary's report at once following the annual meeting. The county super-
intendent cannot complete his annual report till every secretary's report is filed.
One delinquent secretary may block the annual report for days.

4. Accuracy. The secretary should be accurate in making his report.
Uncertain figures are of little value. The report should not be made up hastily
hut should be carefully made out before the date of annual meeting.



SCHOOL LAWS OF IOWA 57

5, Daily register. Every teacher should take great pains to keep very
carefully the register required by section 2789, in order that the report required
by this section may be made out correctly. By the teacher's doing so the secre-
tary will be able to make his annual report with greater ease, and with added
accuracy.

6. Auditor may not review census. The auditor in apportioning school
taxes has no authority to review the school census reported to him by the
secretaries of school townships, and cannot be restrained by injunction from
acting on the census as thus reported because of the misconduct of a district
secretary in taking the census of his township. Judsdn v. Agan, 134-557, 111
N. W. 943.

Sec, 2766. Officers reported. He shall report to the county super-
intendent, auditor and treasurer the name and postoffice address of
the president, treasurer and secretary of the board as soon as prac-
ticable after the qualification of each, [C. 73, § 1736.]

Note: 1. It is very important that the secretary should file the certificate
with the county officers named, immediately after the regular meetings of the
board in March and July, otherwise funds belonging to the district may be
paid to persons not authorized to receive them. Whenever a change is made
the county officers should be notified.

Sec. 2767. Certifjdng tax. Within five days after the board has
fixed the amount required for the contingent and teachers' fund, he
shall certify to the board of supervisors the amount so fixed, and at
the same time shall certify the amount of schoolhouse tax voted at
any rgular or special meeting. In case a schoolhouse tax is voted by
a special meeting after the above certificate has been made and prior
to the first day of September following, he shall forthwith certify the
same to the board of supervisors. He shall also certify to such board
any provision made by the board of directors for the payment of prin-
cipal or interest of bonds lawfully issued. [C. 73, §§ 1777, 1823; R.,
§§ 2037, 2044.]

Notes: 1. The secretary has no discretion but must certify the tax to the
board of supervisors. He should also certify to the board of supervisors any
provision made by the board of directors for the payment of principal or
interest of bonds lawfully issued. 141 Iowa, 43.

2. Use form. To avoid errors the secretary should use forms furnished
by the county superintendent in certifying the amount of tax fixed.

3. Excessive schoolhouse tax. The fact that the electors at their annual
meeting voted a schoolhouse tax in excess of that which is legal to be levied
in one year does not render the election void. The supervisors should make
only the legal levy. 141 Iowa, 43.

4. Meeting to rescind a tax voted — discretionary. A board of directors
may call a special meeting of the electors, when petitioned, to vote upon the
question of rescinding a former vote authorizing a schoolhouse tax, provided
no part of the tax has been collected; but the matter is discretionary with the
board and the courts will not require it to act. 141 Iowa, 43.

Sec. 2768. Duties of treasurer — payment of warrants — deposit of
funds — interest. The treasurer shall receive all moneys belonging to
the corporation, pay the same out only upon the order of the president
countersigned by the secretary, keeping an accurate account of all re-
ceipts and expenditures in a book provided for that purpose. He shall
register all orders drawn and reported to him by the secretary, showing
the number, date, to whom drawn, the fund upon which drawn, the



58 SCHOOL LAWS OP IOWA

purpose and amount. The money collected by tax for the erection of
sehoolhouses and the payment of debts contracted therefor shall be called
the schoolhouse fund ; that collected for the payment of school buildings,
bonds shall be called the school building bond fund; that for rent,
fuel, repairs and other contingent expenses necessary for keeping the
school in operation, the contingent fund; and that received for the
payment of teachers, the teachers' fund; and he shall keep a separate
account with each fund, paying no order that fails to state the fund
upon which it is drawn and the specific use to which it is to be ap-
plied. Whenever an order cannot be paid in full out of the fund upon
which it is drawn, partial payment may be made. All school orders
shall draw lawful interest after being presented to the treasurer and
by him indorsed as not paid for want of funds. It is hereby made
the duty of the treasurer of each school corporation to deposit all funds
in his hands as such treasurer in some bank or banks in the state at
interest at the rate of at least two per cent, per annum on ninety per
cent, of the daily balances payable at the end of each month, all of
which shall accrue to the benefit of the contingent fund of such school
corporation ; but before such deposit is made, such bank shall file a bond
with sureties to be approved by the treasurer and the board of direc-
tors of such corporation in double the amount deposited, conditioned
to hold the school corporation harmless from all loss by reason of such
deposit or deposits; provided that in cases where an approved surety
company's bond is furnished, said bond may be accepted in an amount
equal to ten per cent more than the amount deposited. Said bond shall
be filed with the president of the school board and action may be
brought thereon either by the treasurer or the school corporation as
the board may elect. [35 G. A., ch. 247, § 2; 31 G. A., ch. 139; C. '73,
§§ 1747-50; R., §§ 2048-50; C. '51, §§ 1138-40.]

Notes: 1. Custodian. The language of this section is very explicit. It
makes the treasurer the custodian of all moneys belonging to the district,
which effectually precludes the idea of dividing the money belonging to any
particular fund among the subdistricts. Decisions, 14.

2. Use of funds. The treasurer may pay out the funds only on the order
of the president, countersigned by the secretary, and the president may not
sign an order unless he is authorized to do so by the board. Sections 2768
and 2780.

3. Claims must be audited. No order shall be drawn on the district treas-
ury, until the claim for which it is drawn has been audited and allowed. Sec-
tion 2780.

4. Orders — order of payment. In making payment, when there is not
sufficient money on hand to pay all outstanding orders, one order may not be
given preference over another. 40 Iowa, 620.

5. Jjoaniiig. Neither the electors nor the board may authorize the treas-
urer to loan money belonging to the district. Code, sections 4840 and 2769.

6. Responsibility of treasurer. The treasurer is responsible for all
moneys coming into his hands by virtue of his office, even if stolen or de-
stroyed by fire. The board has no authority to release him, unless he accounts
in full for all moneys received by virtue of his office. 37 Iowa, (550; 39 Iowa,
9; 40 Iowa. 130, and 80 Iowa, 497.

7. Depositing. It is compulsory for the treasurer to deposit the money
in some safe and secure bank; but the treasurer and his bondsmen are fully
responsible.



SCHOOL LAWS OF IOWA 59

8. Deposits not preferential claim. A deposit of school funds in a bank
does not make tlie banker a trustee nor does the account become a preferred
claim in case of bank failure. 139 Iowa, 58.

9. May not reimburse. The spirit of our law forbids the electors to vote
schoolhouse funds to reimburse a treasurer or his bondsmen for a loss of the
money belonging to the district. There is no way under the law by which
the treasurer and his bondsmen may be released from absolute liability. Note 6,

10. No highway fund. There is no authority in law for a county treasurer
and a district treasurer to keep a part of the schoolhouse fund separate as a so-
called highway fund or library fund. It is obvious that all moneys collected as
voted by the electors must belong to the schoolhouse fund, the contingent fund,
the school house or the school building bond fund. Section 2768.

11. Cost of removal. When possible, it is desirable that the cost of re-
moving and repairing schoolhouses shall be paid from the schoolhouse fund. If
there is no schoolhouse fund on hand unappropriated, the expense of removal,
if not too considerable, may be paid from the contingent fund.

12. Flag staff. Contingent fund may be used to erect a flag staff upon
the schoolhouse or a flag pole upon the school grounds for the purpose of dis-
playing a school flag. A steel staff made of gas pipe set in cement is very satis-
factory.

13. Minor improvements. Minor improvements, such as the erection of
ordinary outhouses, storm caves, fences, and the like, may be paid for from either
the contingent or the schoolhouse fund.

14. Ordinary repairs — rebuilding. Ordinary repairs should be charged to
the contingent fund; but when such repairs assume the magnitude of a rebuild-
ing, or of an extensive addition, they should be charged to the school house fund.

.15. Use of unappropriated schoolhouse fund. Any unappropriated school-
house fund in the district treasury may be used for the erection or repair of
schoolhouses, at the discretion of the board, without the action of the electors.

16. Seating. The cost of seating new schoolhouses should be paid from
the schoolhouse fund. The law does not authorize the use of the contingent fund
for the erection or completion of schoolhouses, but when a house needs reseating
or other repairs, the cost may be defrayed either from the contingent fund, or
from any unappropriated schoolhouse fund in the treasury. 25 Iowa, 436.

17. School furnitvire. The term school furniture, as generally used in
our state, means school desks, tables, chairs, and such similar articles as are
closely related to making the schoolhouse more suitable for its use as a school-
house; school apparatus has been understood to include the articles mentioned
in section 2783, or such similar articles as would clearly come under the same
designation for use in the schools for the purpose of instruction.

18. Transfer of funds. Boards have no authority to transfer money from
one fund to another, even temporarily, unless they are authorized by the elec-
tors under section 2749, subsection 5, to transfer any surplus in the school house
fund to another fund. Notes 3 and 4 to section 2810.

19. Teachers' fund not divided. The teachers' fund should not be divided
among the subdistricts, equally, according to the number of children, or upon
any other basis. This fund can be paid out only to teachers for services, upon
orders authorized by the board.

20. Order must specify fund. The treasurer shall pay no order which
does not specify the fund on which it is drawn, and the speciflc use to which the
money is applied.

21. Tuition belongs in teachers' fund. Tuition fees collected from non-
residents belongs to the teachers' fund.

22. Teachers' fund — use of. No part of the teachers' fund may be used
for any other purpose than to pay teachers or to pay tuition of pupils attending
school in another district under sections 2774 and 2803; except the amount
withheld from the apportionment for the purchase of library books. Section
2S23-n.



60 SCHOOL LAWS OF IOWA

23. Register of orders. The law requires both the secretary and the
treasurer to keep a register of all orders drawn on the district treasury, contain-
ing a record of each item enumerated. Sections 2762, 2768.

24. School orders — terms of. The board has no authority to make a con-
tract by which school orders shall draw interest before their presentation nor a
higher rate than six per cent. 90 Iowa, 53.

25. Caves. The board of directors may build a cave near the schoolhouse,
using any unappropriated schoolhouse or contingent fund for that purpose.

26. Secretary furnish list of orders. It is essential that the treasurer
should know the exact amount of outstanding orders, and for this reason the
secretary Is required to report to him all orders drawn on the district treasury.
Section 2762.

2 7. Register — importance. The register provided for in this section is in-
dispensable to the treasurer, under the law requiring him to make partial pay-
ments on orders when he has not funds sufficient to pay them in full. 40 Iowa,
620.

2 8. When treasurer may refuse to pay. The treasurer may rightly ob-
ject to paying an order that is defective in any of the particulars named. It is
especially essential that the purposes for which the order was given shall be
written in the order. The stub in the order book should also be properly filled
out and carefully preserved.

29. Partial payment. The provision as to partial payment applies to all
orders on that fund. The holder of an order drawn to pay a judgment cannot
insist on its being satisfied in full to the exclusion of other orders. 40 Iowa, 620.

30. Indorsement for want of funds. By keeping a correct account of the
orders, as by form 18, the treasurer will know the amount outstanding, and can
readily determine what per cent on each he can pay with the funds on hand.
When requested by the holder, he should indorse an order so that the amount re-
maining unpaid may draw legal interest. Section 2768.

31. Payments should be indorsed. Whenever partial payment is made,
the treasurer should indorse the payment on the order and take a receipt for the
amount paid. When paid in full, the order should, in all cases, be indorsed by
the person presenting it, and left with the treasurer. It is then a voucher for the
amount paid. Section 2768.

32. To compel payment. The remedy of any one holding an order which
the treasurer refuses to pay or indorse is application to a court for a writ to
compel such officer to make payment. At the final hearing before the court it
will be definitely determined whether the order is of such character that it
should be either paid by the treasurer or indorsed by him as not paid for want
of funds Section 2768.

33. Limit of taxation. See sections 2749, 2753, 2806, 2813, 2825.

34. Reimbursement. Where a township treasurer expecting to be re-
imbursed paid warrants from his individual funds, at a time when the public
funds were rendered unavailable by the closing of the bank in which they
were deposited, he was entitled to recovery therefor from the township, when
through insolvency the funds were lost. 158 Iowa, 120.

35. Bank liability. A bank in which the proceeds of the school bond sale
is deposited is liable for the interest while held. Attorney General.

36. Duty of treasurer. It is the duty of the treasurer to deposit school
funds in the bank or banks and he is to select the bank or banks, but the
board must approve the bond. Attorney General.

37. Treasurer must account for interest. The school treasurer must ac-
count for interest on school funds and may not draw a salary. Attorney Gen-
eral.

Sec. 2769. Financial statement. He shall render a statement of.
the finances of the corporation whenever required by the board, and
his books shall always be open for inspection. He shall make an annual
report to the board at its regular July meeting, which shall show the
amount of the teachers' fund, the contingent fund, and the school-



SCHOOL DAWS OF IOWA 61

house fund held over, received, paid out, and on hand, the several
funds to be separately stated, and he shall immediately file a copy of
this report with the county superintendent. [31 G. A., ch. 136, § 7;
16 G. A, ch. 112, § 2; C. '73, § 1751; R., § 2051; C. '51, § 1141.]

Notes: 1. Settlement. The interest and protection of the taxpayers re-
quire that a full and complete settlement should be made at least once each
year, and more frequently if deemed necessary, and that the settlement at the
July' meeting requires that the funds and property shall be produced and fully
accounted for, and that these facts should be indorsed upon the new bond of the
treasurer, if he is re-elected. Code, section 1193, quoted in note 9 below. 69
Iowa, 269; 91 Iowa, 198, and 110 Iowa, 58.

2. Treasurer — may demand. The outgoing treasurer and his bondsmen
have a right to expect and to require that the board shall make a complete set-
tlement, and the treasurer may demand and receive written evidence that such
settlement is complete. 110 Iowa, 58.

3. Responsibility. The responsibility of the treasurer and his bondsmen
to the district is absolute, and it rests with the treasurer to deposit the money
in a bank, according to law.

4. Officers may not be released. It is not within the power of even the
electors to release the board or its officers from their obligation to protect the
funds of the district.

5. Terms sureties liable. The sureties on an official bond may be held
for three years from the time that it is presumed an irregularity occurred. Code,
section 3447. 91 Iowa, 198.

6. Vouchers preserved. The vouchers of the treasurer should not be
destroyed until after three years from the expiration of a term of office. The
stub books of the secretary should also be retained, and not destroyed until after
several years. *

7. Arbitration. In making settlement, the board may submit a difference
with the treasurer, to arbitration. 70 Iowa, 65.

8. Re-elected— requalify. When the incumbent of the office of secre
tary or treasurer is re-elected, he shall qualify anew, as directed by section 2760
of the code, and when the re-elected officer has had public funds or property in
his control, under color of his office, his bond shall not be approved until he has
produced and fully accounted for such funds and property to the proper person
to whom he should account therefor; and the officer or board approving the
bond shall indorse upon the bond, before its approval, the fact that the said
officer has fully accounted for and produced all funds and property before that
time under his control as such officer. Code, section 1193. 110 Iowa, 58.

9. Hold over — requalify. When it is ascertained that the incumbent
is entitled to hold over by reason of the non-election of a successor, or for the
neglect or refusal of the successor to qualify, he shall qualify anew, within ten
days. Code, section 1275.

10. Embezzlement. If any state, county, township, school or municipal
officer, or officer of any state institution, or other public officer within the state,
charged with the collection, safe keeping, transfer or disbursement of public
money or property, fails or refuses to keep the same in any place of custody
or deposit that may be provided by law for keeping such money or prop-
ert3' until the same is withdrawn therefrom as authorized by law, or keeps or
deposits such money or property in any other place than in such place of custody
or deposit, or unlawfully converts to his own use in any way whatever, or use
by way of investment in any kind of property, or loans without the authority of
law, any portion of the public money intrusted to him for collection, safe keep-
ing, transfer or disbursement, or converts to his own use any money or property
that may come into his hands by virtue of his office, he shall be guilty of em-
bezzlement to the amount of so much of said money or the value of so much of
said property as is thus taken, converted, invested, used, loaned or unaccounted
for, and shall be imprisoned in the penitentiary not exceeding ten years, and
fined in a sum equal to the amount of money embezzled or the value of such



62 SCHOOL LAWS OF IOWA

property converted, and shall be forever after disqualified from holding any office
under the laws of the state. Any such officer who shall receive any money be-
longing to the state, county, township, school or municipality, or state institution
of which he is an officer, shall be deemed to have received the same by virtue
of his office, and in case he fails or neglects to account therefor upon demand of
the person entitled thereto, he shall be deemed guilty of embezzlement, and shall
be punished as above provided. Code, section 4840.

11. Blanks. The blanks for the annual report of the treasurer are fur-
nished by the state, through the county superintendents.

12. Treasurer's report to county superintendent. Treasurers should not
fail to mail a copy of their annual report at once to the county superintendent,
as only by timely attention on the part of the treasurers, can the county su-
perintendent compile and forward his annual report to the superintendent of