The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1890-04-06
county to the credit of the county school

county to the credit of the county school
fund
Sec. S2-The county treasurer shall re-
ceive and hold as special school fund,
subject to the orders of the county super
intendent, all district school moneys from
whatever source received, and keep sep
arate account thereof, and when the same
is apportioned to the school districts, shall
open and keep a separate account with
each district. He shall on or before the
first day of August in each year, make
report to the territorial commissioner,
showing:
1.-The amount of moneys on hand at
the commencement of the school year.
2 = The amount of moneys re
ceived from the territorial school fund.
3-The amount received from the
LThe amount received from
other sources.
5-The total expenditu res for school
purposes.
6-The balance on hand at the end
of the school year.
The county treasurer shall receive such
compensation out of the county school fund
as the county court may determine, for
services rendered by him in pursuance of
this act.
ARTICLE XII.
SPECIAL SCHOOL TAX.
Sec S3-When it is necessary to raise
funds to purchase a school site or improve
the same; or to purchase, build, rent, re-
pair or furnish school houses, tax shall
be levied in any sum not to exceed one per
centum of all taxable property in the dis
trict at meeting called for that purpose.
The county assessors and collectors of the
several counties of the territory are here
| by constituted the assessors and collectors
OF all district school taxes. Each shall
give bond in such sum as shall be deter
mined by the county court, conditioned for
the faithful performance of the duties en-
Joined upon him by the provisions of this
act, and the compensation for assessing or
collecting said taxes shall not exceed fifty
per cent. of the rate allowed for assessing
and collecting county taxes, but where the
county assessor or collector receives q
stated salary, then no charge shall be made
for assessing or collecting such taxes.
Sec. Sail school taxes LEVIED by a
special meeting called for that purpose,
shall be computed from the valuations of
the county assessment roll, and shall be
levied on or before the 3lst day of Decem-
Der of any year, and within ten days after
any such levy the school board shall make
certified returns Of the per cent. of the
taxes so levied to the county clerk and the
county assessor. The county assessor shall
assess for such special tax, at the time and
in the manner provided by law for assess
ing for territorial and county taxes, and
shall give to the district school taxpayers
similar notices to those which are required
| by law to be given to taxpayers of terri
torial and county taxes.
Sec. Sat- the time of computing the
county and territorial tax, the county
clerk shall compute the district school taxes
which have been levied. The county court
shall sit as board of equalization of dis
trict school taxes and shall equalize the
same at the time and in the manner pro
vided by law for equalizing territorial anC
county taxes.
Sec. S6-All school taxes levied and as
sessed under the provisions of this ac
shall attach to and become lien on tn,
real property assessed from and after the
3lst day of August, and on the persona
property from the time of assessment
School taxes shall become due and delin
quent at the same time and be collected b,
the same officers and in the same mann e.
as territorial and county taxes.