Page:1889 North Dakota Session Laws.pdf/197

 EXPENDITURES.

The amount paid for school houses, sites and furniture.

The amount paid for teachers' wages.

The amount paid for miscellaneous expenses.

The amount paid for the redemption of bonds.

The amount paid as interest on bonds.

The cash on hand at the close of the school year.

Such report shall include such other items as may be required by the district board or the State Superintendent, and shall be upon and in conformity with the blanks furnished him for that purpose.

§ 98. WHEN COUNTY TREASURER TO PAY OVER FUNDS TO DISTRICT TREASURER.] The treasurer of each district shall apply to the county auditor for an order, and the county treasurer shall pay over to him, on such order, all of the school money collected for such district and all school money apportioned to such district by the county superintendent, and the county auditor shall issue such order when notified by the county superintendent in writing that such district treasurer has qualified and filed his oath and bond as provided by law. But one such notice of qualification is required during the term of each district treasurer, and when a new one is appointed for any reason, or the incumbent has become disqualified, the clerk of the school board shall so inform the county superintendent, who shall, also inform the county auditor. It shall be the duty of the county treasurer, when payment is made to any school treasurer of any funds herein provided for, to immediately notify the clerk of the school board of the payment of the same.

§ 99. TREASURER TO KEEP ACCOUNTS WITH SCHOOL CORPORATIONS.] Every county treasurer shall keep a regular account with each school corporation in which he shall charge himself with all taxes collected by levy of the district board and all sums apportioned to the district by the county superintendent or other authority and all sums received for the district, and he shall credit himself with all payments made to the treasurer of the district distinguishing between the items paid by apportionment, those from local taxes and those from other sources. He shall also credit himself with all payments for redemption or endorsement of warrants in the collection of taxes and shall deliver to the district treasurer a tax receipt for the amount of each warrant so endorsed or redeemed, together with all warrants so redeemed at the time of making other regular payments to the district treasurer. To those credits to balance the accounts he shall add all items for legal fees, for collection and other duties.

§ 100. SCHOOL TAXES, HOW AND WHEN collected.] It shall be the duty of the county treasurer to collect the taxes for school purposes at the same time and in the same manner that the county and State taxes are collected, and full power is hereby