The Pickens sentinel. (Pickens, S.C.) 1911-2016, 1917-04-12
SUPT. sWEARlNGEN ON BORROW.
ING BY TRUsTEEs.-LAW is
INTERPRETED.
DISPATCHES FROM COLUMBIA
Oo'ngs and Happenings That Mark the
Progress of South Carolina People,
Gathered Around the State Capital.
Columbia.

AT the request OF John e. Swearin-
gen, state superintendent of educa
3Oth OF March. beg to advise that
eral has rendered a ruling, which the
superintendent regards as important
and helpful concerning school dis.
trict overdrafts and school district in.
debtedness
AT this season OF the year. when
many of the short term schools are
closing, it Is necessary for school trus.
tees and county superntendents to
give careful attention to school ac.
counts" Mr.. Swearingcn said "The
taxes collected during the winter OF
1857 should be used to pay current
expenses during the scholastic wear
OF 1867. A small balance should
be carried forward if possible. in order
TO meet incidental expenses during the
summer as we'll as to pay running ex-
penses during next September and
October.
What Deficit Means.
"A school district deficit simply
means that the trustees anticipate tax
collections by illegally expendng in
advance the probable revenues Of the
ensuing year. This abuse has been
gradually diminishing. although it is
still too common. The attorney gen.
erals opinion will be most valuable to
trustees and county superintendents
by helping them to avoid the ship
wreck that has overtaken many COM
munlties i'll the consequence Of care
less and reckless expenditures"
The ruling Of the attorney generals
office follows:
Answering your inquiry Of the
3Oth of March. l beg to advise that
by section 1905 OF the civil code OF
! 1912, the county treasurer and county
supervisor are allowed on applica
ton Of the county board Of education
to borrow moneys during any fisca
year to pay school claims OF such yeal
not exceeding 70 per cent OF the as
sessed tax which has been levied, a,
| shown by the report Of the auditor
but ! know of no authority authoriz
Ing the trustees Of a school district
organized. under the general law, to
borrow money in anticipation Of the
collection OF taxes, and they certainly
could not bind the district by con
tracts which would divert the taxes OF
subsequent years to payment Of
claims arising out Of contracts by the
trustees in prior years.
In Special Districts.
HIn q nvp,kar ~ ,r.,:>,
the legislature has from time to time
passed a special act authorizing the
trustees to borrow money and issue
bonds for the purpose Of raising funds
FOR a particular purpose, but in such
cases the act authorizing the issuance
or the bonds makes provision for
their retirement from the future taxes
to be collected in the years named.
Section 584 Of the criminal code
prohibits any county officer from Is
suing any certificate OF indebtedness
other than tickets to Jurors and wit
nesses for their attendance upon the
circuit courts.
1T is the duty OF the county su.
perintendent OF education to see that
the funds to pay the claims presented
to him are in the county treasury and
available for the payment Of such
claims The approval Of the war
rant by the county superintendent OF
education is equivalent to the drawing
OF draft upon the funds in the treas
ury, and such daft can only be drawn
when the funds are there to meet IT,"