Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1907-04-10
APPORTIONMENT
AND TAX LEVlES
Professor Clark Issues Circular Letter
to County Superintendents-
Quotes New Law.

J. E. Clark has issued the following
circular letter to county superintend-
ents concerning apportionment and tax
levies;
Gentlemen--Se Section Xxx of the new
school law provides that apportion-
| ment of the public school fund shall
be made by the county superintend
ents on the third Monday in January,
April, July and October of each year
| or as soon thereafter as the county su,
perintendent shall receive the certifi-
cate OF the Territorial Superintendent
of Public Instruction, signifying the
amount apportioned to each county.
This implies that the Territorial su-
perintendent shall make an apportion-
ment during the early part OF the
months named in the foregoing. 1t
| is the custom of this office to appor-
| ton the common school fund at these
times il there is any considerable
amount of money in the Territorial
treasury belonging to this fund. IT.
however, the amount is so small that
the apportionment to each county
would be an insignificant sum the ap-
portionment is not made. AT present,
| for instance, there is less than $4,000
in the treasury to the credit of the
common school fund. 1t would, OF
course, be unwlse to apportion this
| small amount. Let it be understood
by the county superintendent there
fore that when pportionments are
not made from this office as specified
in the law the reason therefor is that
the amount OF money to the credit OF
| our fund in the Territorial treasury Is
| too small.
Section XIV, closes with this pro-
| viso: That no portion OF the money
derived from said three mill levy as
! hereinbefore mentioned shall be ap-
| portioned by any county school super
intendent to any district which does
not levy a special tax annually OF not
less than three mills on each dollar
on the taxable property OF tnat dis
trict fer its district school purposes
as hereinbefore provided" At pres
ent the Territory leyies a two mill tax
for general school purposes, but of
course this proyiso does not apply
to the collections under said two mill
tax. 1t will be proper, therefore, for
each county superintendent to appor.
tion the county school fund on the
third Monday of this present month
irrespective of the amount of special
tax levied by any district in the coun-
ty. The three mill tax provided for
in this section will be levied by the
Territorial Auditor, this month. Col
lections under this levy will not take
place before December first of this
year. This proyiso hereinbefore men.
toned does not become operative
therefore, until the apportionment is
made for the month OF January, 1908
The first part of section XIV. pro
vides that school directors and boards
OF education shall make an estimate
for the tax levy on taxable property on
or before the first Monday of May OF
each year and for the purposes named
VIZ. Providing suitable school houses
repairs of same, necessary furniture
and fuel. teachers wages, interest on
school bonds, redemption of bonds
and all other contingent expenses con
nected with the. proper conduct of the
schools of the district-they arc
empowered to levy the tax not to ex
ceed five mills on the dollar in theil
respective districts. For these same
purposes the boards of school direc
TORS and the boards of education arc
further empowered to levy tax o,
more than five mills and not to exceed
nlteen mills provided that the tax re
j qulred above five mills shall be voted
| upon by the qualified. voters of saif
district at regularly called election
Tor that purpose and if concurred ir
py the majority of the votes cast al
sald election the levy shall be certi
) lied, etc. CA vote of the qualified
voters is not required in cities). Since
those districts only which levy specia
: tax OF at least three mills can receive
any part of the Territorial three mil
levy by apportionment according t.
} the proviso hereinbefore mentioned /
} becomes the moral duty of every coun
, ty superintendent to inform ever,
J board OF school directors within hi
} county at once of this provision, fo
II special tax of three mills is no
J levied on or before the first Monda,
OF next month in any one district, tn,
apportionment for that district of tn,
Territorial three mill levy will b.
withheld on and after the third Mon
day of next January. Let the count,
superintendent make it very clear Il
every board Of school directors tha
! by levying a small special tax the lis
trlct will be fully reimbursed by tn,
apporticnment of the Territorial levy
In making this special levy, til
boards Of school directors shoul
take into consideration the fact tha