Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1903-04-22
SPECIAL SCHOOL LEvIEs.

During the past few weeks, Superin-
tendent of Education Carroll has been
receiving quite a number Of inquiries,
as to the proper procedure looking to
the levying of special school taxes. and
at his request we take pleasure In re-
producing the law on the subject In
full as follows:
The voters or electors Of any school
district, who return real or personal
property for taxation, are authorized
to levy and collect an annual tax, to
supplement any special or other consti-
tutional or other tax for like purposes,
In the following manner: upon the
written petition or request Of at least
like proportion Of the resident free
holders Of the age Of twenty-one years.
being filed with the county board Of
education, asking for the same and
stating the rate of the tax levy pro-
posed, which shall not exceed four
mills. The said county board Of edu-
cation shall order the board Of trustees
Of said school district to hold an elec-
ton at some place within the district,
at any time prior to the first day OF
June in any fiscal year, after giving
notice of the time and place thereof
for at least two weeks in some news
paper published within the county, and
by posting notice thereof In at least
three public. places within such school
district, for such length Of time. uii-
less there be no newspaper published
within the county, in which event the
posting Of the notices as above shalt
suffice. At which said election only
such electors as return real or person.
al property for taxation, and who ex-
hibit their tax receipts and registration
certificates as required in general elec-
tions, shall be allowed 20 vote. At
said election the board of trustees shall
act as managers, and the election shall
be conducted as Is provided by law for
the conduct of general elections. At
said election each elector faVoring the
proposed levy shall cast a ballot con-
tanning the word YES" printed or
written thereon. and each elector op-
posed to said levy shall cast q l:allot
containing the word NO" printed or
written thereon. Within ten days after
such election, if the majority of those
voting shall vote for such levy. the
board Of trustees shall furnish the
county auditor with a statement Of
the amount so levied and the auditor
shall enter the same in the tax dupll-
Gates; and he shall annually, each year
thereafter, enter said amounts in the
tax duplicates until the same Is in
creased, decreased or repealed by said
taxpayers, at an election called for that
purpose, at any time prior to the first
day Of June in any fiscal year, and he
is notified that the same has been in
creased, decreased, or repealed; and If
Increased or decreased, he shall annu-
ally enter it as before; which election
shall be called and notice given in the
same way and manner as is herein pro-
vided for the calling of meetings to
make the levy and the giving Of the
notice that it has been made; and the
county treasurer shall collect the same
as other county and state taxes. Such
levy shall be a lien on the property in
such school district, which shall be
subject thereto in case Of default of
payment. Said tax so collected shall
be paid out by the county treasurer up
on warrants drawn by. the board Of