The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1909-03-23

atty OF Indictment. to levy q special
tax sufficient to supply this deficit.
The special levy required under the
new law will be found 10 be but lit
tie more IN any county and consider
ably less in q number Of counties thar
that which would be- required by the
Constitution under this decision Of the
Supreme Court to supply the present
deficit for q f~our-nlonthS school.
Under the new law q minimum and
maximum rate ef special TAX is fixed
and the weakest fifteen or twenty
counties guaranteed against Il burden
| some special tax for a four-monthS
school. In some OF these countie
the rate of special tax to supply the
deficit for a four-months school under
the Constitution. as construed in tn
above case, would be from ten to TWEEN
ty cents on the hundred dollars val
uation of property, unless limited to
the maximum Of five cents by the new
LAW. This is. therefore. a protection
to the weakest counties, is not bur
densome to any county, and Will tend
to remove frieticn between the county
boards of education and the boards OF
county commissioners, both by limit
ing the rate Of the special levy and
by requiring the levy to be made be-
fore any part Of the special State ap-
preparation for a foar-monthS school
can be received.
It is believed thai the new act for
the apportionment Of the second hun
drcd thousand dollars will also en-
courage by requiring self
help, aid in correcting inequalities in
the assessment OF property by remoV-
ing the temptation to keep the assess
ment as low as possible S. as to eS-
cape as much State taxation as pos
sible and receive from the State Treas
ury as much as possible, providing
for any deficit foc county by
levying a special tax for those pur-
poses by special act OF the General
Assembly bienaiaIly. It will be read
ill seen that the lower the assess
1nent OF the property IL the counties
sharing IN the State appropriation for
1t fOur-mOntnS school under the new
law. the higher viii le the rate OF
special tax necessary to raise their
share of the money needed Tor q four
months school term. To sum 10. then,
it is hoped and believed that this new
oct for The superintendent Of the sec
ond hundred tohnsand dollars Will en-
courage self-lfelI, promote economy,
guarantee q fn~uf-rnonths school term
and moro in every district in every
county, tend to correct inequalities il
tho assessment OF property, limit the
rate Of special tax for q four-mOnths
term 50 as to prevent it from ever be
ing huriCnsoD19 III any county, provide
annually $4,000 or $4,000 more fo1
AlA% ~ ~ Et 49,
that need Il most. promote harmony
between the county boards of educa
ton and the members of the boards OF
county commissioners and return an
nuaIiy to the counties that pay mos
IF the second hundred thousand dol
lars, and received nome OF it under the
OLD law, $4,000 OF 100000 OF it fol
Improving their schools and length
oning their Scho0l terms.
met Annual Increase OF Nearly 800.
0G3 Per the Public Schools
The General assembly of 1909, hen
increased the public school fund $50.
000 annually by special appropriation
out Of the State Treasury, ana $4,000
or 100000 annually by special taxation
required Of the counties sharing III
the distribution of the special Stat
appropriation for a foGr-months choO
term. making q net aNDual Increase O
nearly 100000 for the maintenance o
the public SchoOls
Amendments to the GcnCr Publ.
school Law.
Among Tire important amendment
to the general public school law by t1'
General Assembly Of 1909 are the fol
lowing:
4. Change of Terms OF County Board