Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1917-04-11
SHOULD INTEREST TRUSTEES.
superintendent Swearingen Points
Out Pitfalls for Trustees.
(The State, 5th.)

inSen, State Superintendent of Edu-
cation, Thos. II. Peoples, Attorney
General. has rendered a ruling.
which the superintendent regards as
important and helpful, concerning
school district overdrafts and school
district indebtedness.
At this season Of the year, when
many OF the short-term schools are
closing, it is necessary for school
trustees aud County Superintendents
to give careful attention to school
accounts Mr.. Swearingen said YES
terday. "The taxes collected during
the winter Of 1o16-17 should be
used to pay current expenses during
the scholastic year Of 191G-17. A
small balance could be carried for
ward If possible, in order to meet in
cidental expenses during the sum-
mer as well as to pay running ex-
pcnses during next September and
October.
What Deficit Means.
"A school district deficit simply
means that the trustees anticipate
tax collections by illegally expending
in advance the probable revenues Of
the ensuing year. This abuse has
been gradually diminishing, al
though it is still too common. The
Attorney Generals opinion will be
most valuable to trustees and Coun-
ty Snperintcndents by helping them
to avoid the shipwreck that has over
taken many communities in the con-
sequence Of careless and reckless en-
pCnditures."
The ruling Of the Attorney Gene
rails Office follows:
answering your inquiry of March
3Oth. beg to advise that by Section
lSoG OF the Civil Code Of 1912, the
County Treasurer and County Super
visor are allowed, on application o!
the County Board of Education, to
borrow moneys during any fiscal
year to pay school claims Of such
year not exceeding IS per cent of
the assessed tax which has been lev
led. as shown by the report of the
Auditor. but | know Of no authority
authorizing the trustees of 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 contracts which would divert the
| nj fN
Of claims arising out Of contracts by
the trustees in prior years.
In Special Districts.
"In number Of special districts
the Legislature has from time to
time passed special act authorizing
the trustees to borrow money and is
sue bonds for the purpose of raising
funds for particular purpose. but
in such cases the act authorizing the
issuance Of the bonds makes provis-
ion for their retiremnet from the flu
ture taxes to be collected in the
years named.
"Section 5S4 of t.le Criminal Code
prohibits any county officer from is
suing any certificate Of Indebtedness
other than tickets to jurors and wit
nesscs 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 pre-
sented to him are in the county trea-
sury and available for the payment
Of such claims before he approves
the same. The approval of the war
rant by the County Superintendent
Of Education Is equivalent to the
drawing Of draft upon the funds in
the treasury. and such draft can only
be drawn when the funds are there
/ to meet it,.
| 10 CENT "CASCAKETS"