Year: 1864

A School Bill has passed both houses of the
Legislature, and only awaits the Governors
signature to become law. Following are
the sections relating to taxation:


SFcTIoN L. An annual ad raloraas tai
| of five cents each one hundred dollars
value Of taxable property throughout th9
State is hereby levied, and directed to be
collected and paid in the same manner as
ether State taxes are required to be paid and
said tax shall be called and known as the
| State Sshool Tax, and the Board of Superyi-
s..rs Of. the several counties shall. annually.
at the same time other taxes are levied, add
thistle the other taxes provided by law to be
levied and collected, and it stall be annually
collected at the same time and in the same
manner as other State taxes ara collecteds
and if from any reason whatever, in any
wear said taxes shall not be levied as hereir
required by the Board of Supervisors, the Au
dit,r stall enter them on the assessment roX
as required by law for other taxes, All mo-
neys derived from the tax herein levied shall
be pad into the State School Fund, and to
be apparti, ned as other moneys in the Fund
SEC. l. When the State and county MONEY


to which any district is entitled is not sufi-
cient to keep a school open in such distrN.s
for at least five months in each year, tits
hereby made the duty of the Trustees of such
dictrict to levy, and they shall levy, direct
tax upon the taxable property in such dis


trict sufficient to raise an amount which, TO-
gether with the State and county money to
l~S4lENaestIict is entitled, will keep3
school open five months; and such tax shall
be assessed, equalized, and collected in the
manner prescribed for assessing, equaliZing,
and collecting taxes voted for District school
houses excepting that the Trustees may
appoint the Assessor and Collector, and also
excepting that if fractional part of a cent is
sufficient, the whole cent need not be levied
in lieu thereof; the tax so levied shall include
sum sufficient to pay the cost of assessing
and collecting.


SEC. u. Section sixty three of the afore.
said Act of April 9th. 1868, is hereby amend
ed so as to read as follows;


Section Go. The Board of Supervisors of
each county shall annually, at the time of
leyying other county taxes, lew a County
School Tax equal to two dollars for each
child between four and eighteen years of
age within the county and the amount so
necessary shall be ascertained as follows :
Fifteen per cent. shall be deducted from the
equal.zcd value of the then last assessment
roll, and the per centage on the net amount
SO found necessary to raise a sum equal to
two dollars for each child between the ages
of four and eighteen in the county, as per the
then last School Census, shall be the rate to
be levied provided, that if any fraction of a
cent occurs, it shall be taken us full cent !;
and if any year the Supervisors, from any
cause do not make the levy, then the Audi
tor stall make the calculation, and add the
tax to the assessment roll, as is provided he
shall do in cases when levy is made by law
| and the rate is fixed. And the Board of
Supervisors may annually levy greater tax
than that herenbeiore in this section requir-
ed to he levied proeided, that if such great
e. tax is raised, the whole amount levied
shall not exceed thirty cents on the one hun


dred dollars valuation; and the money


raised under the provisions of this section
shall be used to support the public schools,


provide school houses, and to purchase libra
ries. apparatus and furniture